Fisher Students

Admission to Master of Accounting - GMAT

In response to the COVID-19 pandemic and continued issues with standardized testing globally, the Graduate School has recently given UF graduate programs the option to waive GMAT/GRE scores for the next year. The Fisher School of Accounting has adopted this policy. Therefore, we will not be requiring a GMAT score for MAcc applicants (including the 3/2 program) who are applying for the Fall 2020, Spring 2021, Summer 2021, or Fall 2021 semesters.

If you are applying to the MAcc but NOT the 3/2 program: If you would like to submit a GMAT score to enhance your application, you are welcome to do so. Any GMAT score received will be included as part of the holistic application review process. For 3/2 applicants, admission is based solely on meeting minimum admission criteria. Therefore, a high GMAT score will not enhance an application which does not meet all other minimum admission criteria.

If you have any questions about your admissibility to the MAcc program (including 3/2), please email FSOA to schedule an appointment with an academic advisor.

Gerson Hall and Study Space

We are “open for business” and fully operational. However, our operations have changed somewhat as we all practice social distancing.

Gerson Hall, and all study areas within, is closed and not open to students through the Fall semester. Your Gator1 ID card will no longer allow you access to the building. Students or others who need assistance can contact us via the methods below.


All academic advising will be handled virtually, primarily via the Zoom video conferencing app, and via phone when necessary. To schedule an appointment with an advisor, send an email to the address below, and someone will contact you soon. For quick questions, you may email your advisor directly. Depending on your question, you may get a response indicating an appointment is necessary.

If you have a form that needs to be signed, you can email it to your advisor, or to the email address below. Please note that it’s very difficult to work with “scans” of documents that are saved as images (.jpg, .gif, .png, etc.). If you don’t have a scanner or a scanning app, try the Notes app if you have an iPhone, or the Adobe Scan app. Both allow you to take photos of documents, turn them into pdfs, and email them. You can adjust the borders, and scan multiple pages into one document. Note that some forms may require an appointment with an advisor, and in general forms may take a few business days to return.


S/U Option

The University has announced plans to adjust policies for S/U grading and dropping for undergraduate courses this semester. More information on the UF policy can be found at COVID-19 and Academic Policies. For information specific to business and accounting majors, visit Warrington and COVID-19. If you are considering dropping a class or choosing the S/U option, we strongly recommend reading this information thoroughly, and if you still have questions, make an appointment with an academic advisor.

If you are considering the S/U option, or whether to drop a course, especially for accounting courses, we strongly encourage you to read the following carefully, and if you have any questions, email FSOA to schedule an appointment with an undergraduate advisor.

First, we want to reiterate that when choosing the S/U option, you will only earn credit for a course if you earn a grade of S (which requires performance at a C or better). If you earn a grade of U, you will not earn credit for the course. However, if you do not take the S/U option, and earn a grade of D-, D, D+, or C-, you will still earn credit for the course (though, for some courses, this may not meet degree or prerequisite requirements).

Accounting majors are required to earn a B or better in ACG 2021 and ACG 2071, with a maximum of two attempts at each course. For the Spring 2020 semester, a grade of S will be accepted to meet the B or better requirement. If you currently have a Universal Tracking Agreement that requires you to earn a B or better this semester, you will have met that agreement if you earn an S (assuming all other tracking requirements are met).

In addition, for the Spring 2020 semester, if a student drops ACG 2021 or ACG 2071, or earns below a B, or a U, that grade will not count against the student’s “two attempts” at earning the B.

Note that if you earn a grade of S, it will not be factored in to your preprofessional or UF GPA.

All 3000-level and above accounting courses required for the BSAc, most of which require a C or better, will still meet degree requirements if an S is earned during the Spring 2020 semester.

All 3000-level and above accounting courses require a minimum grade of B or C in lower-level accounting courses. If a prerequisite accounting course was taken in Spring 2020, a grade of S will be sufficient. This includes Tax and Audit courses required for the BSAc, but not courses that are part of the MAcc curriculum.


  • ACG 3101
    Prerequisite: ACG 2021 and ACG 2071 with minimum grades of B.
    If ACG 2021 or ACG 2071 is taken the Spring 2020 semester, a grade of S will be sufficient to meet the prerequisite.
  • ACG 4111
    Prerequisite: ACG 3101 with minimum grade of C and FIN 3403.
    If ACG 3101 is taken In the Spring 2020 semester, a grade of S will be sufficient to meet the prerequisite. (Note there is no minimum grade requirement for FIN 3403, so any passing grade is sufficient.)

Prerequisite information for all undergraduate accounting courses can be found in the Undergraduate Catalog.

Most of you are interested in applying to our Master of Accounting program, either after earning your bachelor’s degree, or with early admission via our 3/2 program. Admission requirements can be found on each program’s website.

A grade of S, if earned during the Spring 2020 semester, will be sufficient to meet preparatory course requirements for the MAcc. With that said, before electing the S/U option, students should seriously consider the following.

Admission to the MAcc (including the 3/2) relies heavily on the GPA calculated in all 3000-level and above accounting courses. A grade of S is not factored in to the GPA. Therefore, your accounting GPA will only be calculated based on grades earned in courses in which you did NOT earn a grade of S (or U). If your GPA is currently below the minimum, and you elect the S/U option for your accounting courses, then your GPA will not change.

For admission to the 3/2 program, there are only four courses included in the accounting GPA (ACG 3101, ACG 3401, ACG 4111, ACG 4341). Students who do not meet the minimum criteria for admission to the 3/2 program will automatically be denied admission. There is no appeal. Instead, students are encouraged to improve their performance in Tax and Audit, earn the BSAc, and apply directly to the MAcc (which has a higher GPA requirement).

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.

While we believe most states will accept courses taken S/U (or pass/fail) toward educational requirements to sit for the CPA exam, or to be licensed as a CPA, we know of at least one district that does not, and there could be more.

For updates related to these and other items regarding the COVID-19 situation, continue checking UF’s Health Updates website and Warrington’s COVID-19 website.

Again, if you have any questions or concerns about using the S/U option, or dropping a course, please email FSOA to schedule an appointment with an undergraduate advisor.

MAcc Students: The Warrington College of Business, including the Fisher School, will not be offering the option to convert graduate courses to satisfactory /unsatisfactory grading for the spring 2020 term. The UF Graduate School, in the Graduate Catalog, defines satisfactory scholarship as a B average (3.0) and the Satisfactory grade equivalent is given to students with a performance of C (2.0) or better in the course. This misalignment presents several challenges to graduate students as it relates to GPA, academic progress, pre-requisite qualification, probation, financial aid, graduate assistantships, etc. These challenges are avoided by maintaining the grading scale as defined in course syllabi. If you are currently experiencing an issue that is hindering your academic performance, please contact your faculty member directly to explain your individual situation and to discuss options available to you to maintain your academic progress. After addressing any issues with your faculty member, if you have additional questions or concerns, you may email FSOA to schedule an appointment with John Laibson.

Contact Information

At this time, emailing the Fisher School of Accounting is the preferred method of contact.

Use your GatorLink email. Please remember that due to privacy laws, we are unable to discuss a student’s academic situation via any email account other than the student’s official UF GatorLink email address. Please be sure to email us only from that address.

Note, we will not have a person answering at (352) 273-0200, but will be monitoring voicemails regularly during business hours. If you call, be prepared to leave a succinct message stating what you need, your name and UFID#, and a good phone number to reach you. We will respond as soon as possible.

Please continue to check your GatorLink email for updates from UF, the Fisher School, and your instructors.