3/2 Program


Important note about the GMAT: Beginning with the Spring 2024 semester, the GMAT exam will no longer be required for application to the Master of Accounting program. All applicants for semesters prior to Spring 2024 must submit an acceptable GMAT score. This change only applies to the Master of Accounting program. Other graduate programs at UF may continue to require the GMAT, GRE, or other standardized tests.

Important Note: Because students in the 3/2 program have a graduate classification, students receiving undergraduate scholarships or Pell grants typically lose eligibility for their funding. Students encountering this problem should consult with an academic advisor and consider entering the MAcc program after earning their BSAc degree.

Minimum Standards

  1. Must be a University of Florida undergraduate accounting major.
  2. Completion of, or in the process of completing, at least 80 semester hours of coursework.
  3. GPA of at least 3.0 (rounding not permitted) calculated on all courses taken at the University of Florida after the student reaches 60 credit hours.
  4. A minimum GPA of 2.8 (rounding not permitted) in all accounting courses completed at UF (3000 level and above) in semesters prior to graduate admission. Once a student has earned a “C” grade in these courses, repeats of the same course will not be computed in the students accounting GPA if the repeat grade is higher than a “C-“.
    *Note: If a student elects to take a 3000-level or above accounting class under the S/U option in the Spring 2020 semester, and earns a grade of S, and then repeats the course, and earns a grade of C or better, the second attempt will not be factored into the accounting GPA for purposes of admission to the MAcc.
  5. The timing of the student’s application must meet the criteria described below in “3/2 Program Timing of Application.”
  6. Because admission to the 3/2 Program is simply early admission to graduate school, there are no exceptions made for students who do not meet all minimum admission requirements. Students denied admission to the 3/2 program are encouraged to improve their academic performance during their senior year and apply for admission to the traditional Master of Accounting program upon completion of the BSAc.

3/2 Program Timing of Application

Students should plan to apply to start the 3/2 program for the Fall or Spring semester AFTER they will have completed all of the following courses: ACG 3101, ACG 3401, ACG 4111, and ACG 4341. Students will not be admitted to the program unless they have completed all of these courses, but in some cases, may be completing their graduate school applications while still enrolled in the courses.

Example: Students completing ACG 4111 and ACG 4341 in the Spring semester would apply to the 3/2 program for the following Fall. A student completing ACG 4111 in Spring, and ACG 4341 in Summer, would also apply for the Fall. Be sure to check the FSOA website for application deadlines.

In addition, students who have already enrolled in further upper-division required accounting courses (ACG 5637, ACG 5647, TAX 5025, TAX 5027, ACG 4632, or TAX 4001), will not be admitted to the 3/2 program. These students should complete the BSAc and apply to the traditional MAcc program.

Computer Requirement

All University of Florida students are expected to own a computer. Visit UF Information Technology for minimum and recommended computer standards. In addition, undergraduate accounting students must have a laptop computer in order to take 3000-level or above accounting courses.