Juris Doctor/Master of Accounting

Requirements

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.

Admission Requirements

Candidates for the program must meet the entrance requirements and follow the entrance procedures for the Levin College of Law (JD) and Fisher School of Accounting (MAcc). Applications should specify, for both units, that the student is applying for the combination program. Applicants must be accepted concurrently by both the Levin College of Law and Fisher School of Accounting.

Beginning students in the Levin College of Law are accepted only in August and January. All applicants for admission to the College of Law must hold (prior to beginning classes) a baccalaureate degree from a qualified institution and a satisfactory score on the Law School Admission Test (LSAT). The minimum acceptable score on the LSAT required for admission varies with the total grade point average achieved by the applicant on all college work attempted by the applicant prior to the receipt of the bachelor’s degree. For further information, visit their website.

Minimum Standards for Entry to the JD/MAcc Program Applicant Pool

The minimum standards which must be met before a student will be considered for admission into the Fisher School graduate program are the following:

• Bachelor degree, or equivalent. International applicants may be required to have their academic credentials evaluated by private evaluation services to establish academic equivalency. Review the list of approved private evaluation services.
• GPA of at least 3.0 (rounding not permitted) calculated on all courses taken after the student reaches 60 hours. For applicants who earned a bachelor’s degree from the University of Florida, only UF courses will be included, unless those courses were taken after the bachelor’s degree was awarded.
• A GPA of at least 3.0 for all accounting courses numbered 3000 and above.
  • Students without an undergraduate degree in accounting must have, at a minimum, completed the equivalent of ACG 3101, ACG 3401, ACG 4111, and ACG 4341 to be considered for admission (If admitted, the student will still have to satisfy all unmet preparatory course requirements prior to earning the MAcc degree.
  • Once a student has earned a “C” grade in these courses, repeats of the same course will not be computed in the student’s 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.
  • It is strongly recommended that upper-division accounting preparatory courses be taken at a business school accredited by the AACSB.

• Foreign applicants who are not exempt under university guidelines must complete the TOEFL (Test of English as a Foreign Language) or the IELTS (International English Language Testing System). There are no exceptions to the minimum TOEFL and IELTS requirements listed below.

Policies Relating to JD/MAcc Program Admissions

1. Meeting the minimum standards does not guarantee admission to the MAcc program. Admission is selective. The student’s total record including past academic performance will be considered.
2. Any student who participates in the combination degree program must have been accepted concurrently in both disciplines and must begin coursework in both disciplines no later than the beginning of the fourth academic term after commencement of study. Students admitted to the Levin College of Law but electing to spend their first year in the Fisher School of Accounting may enter the Levin College of Law thereafter without once again qualifying for admission as long as they are in good academic standing in the Graduate School and in the Fisher School of Accounting.
3. Students admitted to the MAcc degree program who elect to spend their first year in the College of Law may enter the Fisher School of Accounting thereafter provided they remain in good standing in the Levin College of Law and their study begins no later than the beginning of the fourth academic term after commencement of study in the Levin College of Law.
4. A student may take courses concurrently in both the Levin College of Law and the Fisher School of Accounting except that the first two terms of law school (Fall-Spring, or Spring-Summer) and the first term of Fisher School of Accounting coursework must be taken as whole units.
5. Combination degree candidates who begin law studies in the Fall must complete the Fall and Spring semester first-year required courses and complete the remaining five credits in the immediately following Summer term or Fall semester. Those who begin law studies in the Spring semester must complete the Spring and Summer required courses and complete the nine credits required in the following Fall (the final two credits of the required first-year curriculum are to be completed in the following Spring).
6. Students in the combination degree program will be subject to the standards of satisfactory performance required for continuation in each of the degree programs.
7. Fisher School of Accounting courses which are to be applied toward the JD degree must carry a grade of “B” or better and will not be counted in the Levin College of Law grade point average. Levin College of Law courses which are to be applied toward the MAcc degree must carry a grade of “C” or better and will not be counted in the Fisher School of Accounting grade point average.
8. Students enrolled in the combination program must be registered for a minimum of three hours in the Graduate School during the term in which they graduate. The three hours of registration must be in Graduate School courses, i.e., law school courses will not satisfy this requirement.

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 to these requirements, graduate accounting students must have a laptop computer.