Graduate registration

Students admitted to the 3/2 or the traditional Master of Accounting must declare a concentration (auditing, taxation, or no concentration). Assuming all undergraduate (3/2) or preparatory (4/1) coursework is complete, the MAcc degree is 34 credits. All courses are offered in the two credit hour modular format, and 5th year ACG / TAX courses are only offered once a year; prerequisites are strictly enforced. The 34 credits consist of three distinct components: accounting requirements, business core requirements, and approved business electives. Course selection varies by concentration.

An in depth description of these three components of the degree follows below. Students should use this information to develop a preliminary plan of study. Students are strongly encouraged to meet with our graduate advisor to review their proposed plan of study to make sure it satisfies all required prerequisites, satisfies all degree requirements, and that proposed course selection will be offered in a manner that does not delay graduation plans.

Accounting courses

Students must complete a minimum of 20 credit hours of graduate level accounting including 6 credit hours of required accounting courses (ACG 5226—Advanced Accounting, ACG 5815—Accounting Regulation, and TAX 5065—Tax Professional Research). The remaining 14 credit hours depend upon the concentration you have chosen.

Business core courses, including ISOM requirement for concentration in auditing

Students must complete eight credit hours of common core courses including: BUL 5832—Commercial Law for Accountants, MAN 5246—Organizational Behavior, MAN 6724—Strategic Management, and GEB 6229—Professional Communication for Accountants. Note: Students selecting the auditing concentration must also complete a two credit ISOM module. Information about registration and course availability follows:

Approved business electives

Graduate business electives are designed to enhance the student’s plan of study by allowing him/her to explore complimentary business coursework relating to his/her career goals. Depending on the concentration selected, the student must complete four to six credits of approved electives. Each semester, the School will post on its website a list of graduate courses that are available for the forthcoming semester that will satisfy the approved elective requirements. For graduate courses not listed, students may submit a petition to the Fisher School requesting its approval. The petition should include a syllabus clearly stating how the proposed course will enhance the student’s program of graduate studies.

3/2 program information

Registration priorities and sample schedules

New 3/2 students should register for 12 to 16 credits. Most students will complete TAX 5025 and TAX 5027 Federal Income Tax 1 & 2, and ACG 5637 and ACG 5647 Auditing 1 & 2. The appropriate course load depends upon whether you have completed all other required courses for your undergraduate degree. Here are two possible schedules, but yours may wind up being different.

Also, to graduate from the 3/2 Program, you must earn a total of 150 credits. Since you will be taking 34 credits of MAcc courses, you will need to have completed at least 116 credits after all your BSAc requirements have been met, which includes the graduate introductory tax and audit courses above.

Students with tax, audit and other unmet undergraduate course requirements (without regard to hours earned)

Other unmet undergraduate course requirements might include: the two communication courses or the seven or eight (depending on catalog year) business core courses. In the following example, the student needs two business core courses, in addition to Tax and Audit, for the BSAc.

Course	Credit
TAX 5025 – Federal Income Tax 1	2
TAX 5027 – Federal Income Tax 2	2
ACG 5637 – Auditing 1	2
ACG 5647 – Auditing 2	2
BUL 4310 – Legal Environment of Business	4
MAN 4504 – Operations/Supply Chain Management	4
Total	16

Students only needing Tax and Audit with all other Undergraduate Course Requirements Complete (without regard to hours earned):

Students who have completed all course requirements for the BSAc (except ACG 5637, ACG 5647, TAX 5025, & TAX 5027) should begin to complete non‐accounting modular courses required for the MAcc. These students are encouraged to complete graduate business courses common to all tracks: GEB 6229, MAN 5246, BUL 5832, MAN 6724, and Approved Graduate Business Electives. Note that some courses may not have seats remaining. Also, it may take a few days after you are admitted before you can register for non-accounting graduate courses. Here is a sample schedule:

Course	Credit
TAX 5025 – Federal Income Tax 1	2
TAX 5027 – Federal Income Tax 2	2
ACG 5637 – Auditing 1	2
ACG 5647 – Auditing 2	2
MAN 5246 – Organizational Behavior	2
GEB 6229 – Professional Communication for Accountants	2
Total	12

Other Important Information

Confirm your concentration
The program requires that you select a concentration (auditing, taxation, or no concentration). Review the concentration options on our 3/2 website. Once you have made your selection email Tracy Hicks.

Review Student Handbook
You should already be familiar with the Fisher School Student Handbook. You are expected to review the Handbook, paying careful attention to the Fisher School policies and procedures. Failure to adhere to applicable policies may delay your progress towards your 3/2 degree.

Consider the FAFSA
You may want to consider filling out the Free Application for Federal Student Aid (FAFSA) for each year you are enrolled as a graduate student, even if you are not interested in taking out loans. There are a limited number of scholarships/fellowships available to students through the Fisher School. Some of these require the student to have a financial need as determined by the Office of Student Financial Aid and Scholarships. We can only verify this for students who have completed the FAFSA.