Degree Requirements
The MAcc program offers a number of emphasis areas for students to choose from in order to focus their program of study. Regardless of which emphasis area the student chooses, the MAcc remains a 30-credit program. Degree requirements will vary based on which emphasis area the student chooses.
All emphasis areas can be completed in the part-time program, with exception of the tax emphasis.
Throughout the program, students work with their academic advisor to determine the best time to take each core course and explore elective options. See the class catalog and schedule to find course descriptions and to learn which courses will be offered in upcoming semesters.
An auditor works with clients, reviewing their procedures and financial statements to ensure they are adhering to GAAP and are in compliance with external and internal controls. Auditing involves the analysis and evaluation of the validity of organizational information and systems. External auditors work for an accounting firm and often travel to client sites. Internal auditors work within a company to ensure controls are in place to protect assets. Auditors may search for fraud or risky financial actions within their client’s structure and then advise the organization on ways to operate more effectively.
Core Courses Requirements: The following are core courses for the Financial / Audit degree. You must take all of the courses below, totaling 12 credits.
- ACCTG 6610 – Reading & Interpreting Financial Statements (3)
- ACCTG 6510 – Cases in Auditing/Systems (3)
- ACCTG 6620 – Business Valuation & Analysis (3)
- ACCTG 6732 – Corporate & LLC Taxation (3) or ACCTG 6735 – Business & Tax Strategy (3)
Total Core Credits: 12
Electives Requirements: Financial / Audit students are required to have 18 total elective credits. At least half (nine elective credits) must be taken in the ACCTG department.
- 9 Accounting Elective Credits (ACCTG 6002 and above)
- Some students have an ACCTG 5000-level class they have to take in their graduate program to finish the prerequisites to the MAcc program (most often ACCTG 5130 – Fin Acctg III). This 5000-level ACCTG class counts as an ACCTG elective.
- 9 Accounting or David Eccles School of Business Elective Credits (ACCTG, ENTP, FINAN, IS, MGT, MKTG, OIS, STRAT 6002 and above)
Total Elective Credits: 18
Total Program Credits: 30
A tax accountant might work with companies or high-net-worth individuals to examine their financial records in order to create, prepare, and file tax documents. They offer solutions to tax issues and may even interact with taxation authorities on behalf of the client. Tax accountants gain a wide range of behind-the-scenes knowledge regarding companies and individuals through viewing records to ensure tax compliance. They remain up-to-date on applicable tax codes and are continuously researching changing laws. Tax accountants may be self-employed, work in public accounting, or work within a company.
Core Courses Requirements: The following are core courses for the full-time Tax degree. You must take all of the courses below, totaling 12 credits.
- ACCTG 6320 – Advanced Corporate Tax (3)
- ACCTG 6360 – International Taxation (1.5)
- ACCTG 6300 – Tax Research (1.5)
- ACCTG 6350 – Partnership Tax (3)
- ACCTG 6370 – State & Local Taxation (1.5)
- ACCTG 6380 – Advanced Federal Tax Issues (1.5)
Total Core Credits: 12
Electives Requirements: Tax students are required to have 18 total elective credits. At least half (nine elective credits) must be taken in the ACCTG department.
- 9 Accounting Elective Credits (ACCTG 6002 and above)
- Some students have an ACCTG 5000-level class they have to take in their graduate program to finish the prerequisites to the MAcc program (most often ACCTG 5130 – Fin Acctg III). This 5000-level ACCTG class counts as an ACCTG elective.
- 9 Accounting or David Eccles School of Business Elective Credits (ACCTG, ENTP, FINAN, IS, MGT, MKTG, OIS, STRAT 6002 and above)
Total Elective Credits: 18
Total Program Credits: 30
Learn how to apply technology, information systems, and project management to the audit field. Students in this track blend technology with their accounting skills and have the opportunity to interact with clients, likely beginning their careers in auditor roles. As professionals, they’ll combine their knowledge of the inter-workings of audit with their expertise in information systems to help companies or clients build and maintain better auditing practices.
Core Courses Requirements: The following are core courses for the AIS + Audit degree. You must take all of the courses below, totaling 18 credits.
- ACCTG 6610 – Reading & Interpreting Financial Statements (3)
- ACCTG 6510 – Cases in Auditing/Systems (3)
- ACCTG 6620 – Business Valuation & Analysis (3)
- ACCTG 6520 – IT Risks & Controls (3)
- IS 6420 – Database Theory & Design (3)
- ACCTG 6732 – Corporate & LLC Taxation (3) or ACCTG 6735 – Business & Tax Strategy (3)
Total Core Credits: 18
Electives Requirements: AIS + Audit students are required to have 12 total elective credits. Six credits must be done in the ACCTG department, and the remaining six credits must be done in the IS department.
- 6 Accounting Elective Credits (ACCTG 6002 and above)
- Some students have an ACCTG 5000-level class they have to take in their graduate program to finish the prerequisites to the MAcc program (most often ACCTG 5130 – Fin Acctg III). This 5000-level ACCTG class counts as an ACCTG elective.
- 6 IS Elective Credits (IS/OIS 6002 and above)
Total Elective Credits: 12
Total Program Credits: 30
For those who wish to dive deep into information systems, students can pursue the Accounting Information Systems (AIS) track with an optional Graduate Certificate in Information Systems (GCIS). Students in this track use both accounting and information systems skills to help companies improve their systems and apply advanced technology to accounting. In their careers, those with information systems expertise will be part of the rapidly changing world of accounting and may work for consulting firms, large corporations, government agencies, or startups.
Core Courses Requirements: The following are core courses for the AIS degree. You must take all of the courses below, totaling 12 credits.
- ACCTG 6520 – IT Risks & Controls (3)
- ACCTG 6510 – Cases in Auditing/Systems (3)
- IS 6420 – Database Theory & Design (3)
- ACCTG 6732 – Corporate & LLC Taxation (3) or ACCTG 6735 – Business & Tax Strategy (3)
Total Core Credits: 12
Electives Requirements: AIS students are required to have 18 total elective credits. At least six credits must be done in the ACCTG department, and another six credits must be done in the IS department. Remaining credits can be completed anywhere within the Eccles School.
- 6 Accounting Elective Credits (ACCTG 6002 and above)
- Some students have an ACCTG 5000-level class they have to take in their graduate program to finish the prerequisites to the MAcc program (most often ACCTG 5130 – Fin Acctg III). This 5000-level ACCTG class counts as an ACCTG elective.
- 6 IS Elective Credits (IS/OIS 6002 and above)
- 6 David Eccles School of Business Elective Credits (ACCTG, ENTP, FINAN, IS, MGT, MKTG, OIS, STRAT 6002 and above)
GCIS Requirements: For students who wish to pursue the GCIS in addition to their AIS emphasis, six elective credits must be completed in the ACCTG department, and the remaining 12 elective credits must be completed in the IS department. Note that the GCIS is optional within the AIS track, though earning the certificate in addition to your MAcc degree does not require additional credits and can give you a more structured set of electives.
Note: In order to complete the AIS emphasis with the dual GCIS, you must apply and be accepted into the GCIS program and be accepted into the MAcc program prior to your first semester. Submit your GCIS application at Eccles.link/GCIS.
Total Elective Credits: 18
Total Program Credits: 30
The Accounting Business Analytics (ABA) track prepares students for the changing nature of the accounting field. As the industry moves toward further use of artificial intelligence, accountants need to have the skill set to use emerging technologies, analyze data, and give advice to clients. Advisory roles often involve risk management and mitigation, process and procedure improvement, and analyzing data to reveal trends. Through combining business analytics and accounting, these professionals navigate regulatory complexity, stimulate innovation, and grow a company’s competitive advantage. ABA students often start in general audit roles, advisory roles, or business analytics positions where they can combine their accounting knowledge with analytics to help make decisions for their employer and their clients.
In order to complete the ABA emphasis with the dual GCBA, you must apply and be accepted into the GCBA program and be accepted into the MAcc program prior to your first semester. Submit your GCBA application at Eccles.link/GCBA.
Core Courses Requirements: The following are core courses for the ABA degree. You must take all of the courses below, totaling 21 credits.
- IS 6487 – Introduction to Business Analytics (1.5)
- IS 6489 – Statistics & Predictive Analytics (3)
- IS 6420 – Database Theory & Design (3)
- OIS 6040 – Data Analysis & Decision Making I (1.5)
- IS 6480 – Data Warehousing (3)
- ACCTG 6610 – Reading & Interpreting Financial Statements (3)
- ACCTG 6620 – Business Valuation & Analysis (3)
- ACCTG 6732 – Corporate & LLC Taxation (3) or ACCTG 6735 – Business & Tax Strategy (3)
Total Core Credits: 21
Electives Requirements: ABA students are required to have nine total elective credits. At least six must be done in the ACCTG department, and the remaining three credits must be done in the IS department, from an approved list of GCBA courses.
- 6 Accounting Elective Credits (ACCTG 6002 and above)
- Some students have an ACCTG 5000-level class they have to take in their graduate program to finish the prerequisites to the MAcc program (most often ACCTG 5130 – Fin Acctg III). This 5000-level ACCTG class counts as an ACCTG elective.
- 3 IS Elective Credits from an approved list of GCBA courses
Total Elective Credits: 9
Total Program Credits: 30