Juris Doctor/Master of Accounting
The combination program culminates in the joint awarding of the Juris Doctor (JD) and the Master of Accounting (MAcc) degrees. The combination program is designed for students who have an undergraduate degree in accounting and are interested in advanced studies in both accounting and law. The MAcc portion of the program offers three options: concentration in auditing, concentration in taxation, and no concentration. The combination program is open to students who have completed the equivalent of a major in accounting at the undergraduate level. Currently enrolled students should use the JD/MAcc Student Resources to develop a plan of study.
Reciprocity Between Programs
The purpose of the program is to enable students to obtain the appropriate education in the most efficient manner possible. The combination program requires 20 fewer credits than would be required if the two degrees were earned separately. A student must satisfy the curriculum requirements for each degree. However, because certain courses may be used in partial satisfaction of the requirements of both degrees, the total hours required under the combination program is less than those that would be required if the programs were pursued separately.
In addition to the completion of all preparatory coursework, the Fisher School of Accounting requires completion of 34 semester hours of coursework in order to receive a MAcc degree. Under the joint degree program, the Fisher School of Accounting will allow a maximum of ten credits of appropriate law courses to be applied towards the MAcc degree and will allow some communications course requirements to be met within the JD program. Application of the ten credits and satisfaction of the communications requirements are contingent on successful completion of the JD program. This means that a student who is admitted to the joint degree program but does not complete the JD requirements must complete the separate MAcc degree requirements including preparatory coursework in order to earn that degree.
Reciprocally, the Levin College of Law will permit a maximum of ten credits taken in the Fisher School of Accounting to be applied toward the JD degree. Two of these Fisher School of Accounting courses will be treated as the two graduate courses ordinarily allowed to be taken outside of the Levin College of Law for credit towards law school graduation. All accounting courses accepted must be offered at the graduate level (i.e., must be numbered 5000 or higher). The area requirements may be fulfilled only through law courses and no Fisher School of Accounting courses can be utilized for such purpose.
The JD/MAcc program assumes applicants have a strong foundation in accounting consistent with the knowledge acquired from an undergraduate accounting degree. These “preparatory courses” are typically completed prior to admission.
The following preparatory courses must be completed before an applicant can be considered for admission to the JD/MAcc program:
ACG 3101 Financial Accounting and Reporting 1
ACG 3401 Business Processes & Accounting Information Systems
ACG 4111 Financial Accounting and Reporting 2
ACG 4341 Cost and Managerial Accounting
The following preparatory courses, if not completed prior to enrolling in the JD/MAcc program, must be completed prior to earning the JD/MAcc, and are prerequisites to other MAcc accounting courses:
ACG 5637 Auditing 1
ACG 5647 Auditing 2
TAX 5025 Federal Income Tax 1
TAX 5027 Federal Income Tax 2
It is strongly recommended that upper-division accounting preparatory courses be taken at a business school accredited by the AACSB.
Each institution has its own undergraduate degree requirements. In addition, courses with similar titles may cover different topics. The Fisher School will determine whether courses taken at another school cover sufficient material to substitute for the courses above. When reviewing the transcripts of an applicant or admitted student, we may require the student to submit syllabi and course substitution forms for the courses in question. This is often the case for the tax and audit courses. Note that the need to complete the tax and audit courses will lengthen the time to graduation.
How to Apply for Admission
Florida CPA Information
The MAcc program is designed for students who desire a professional accounting career. Completion of this program, when combined with the UF Bachelor of Science in Accounting (BSAc), will fulfill the State of Florida’s educational requirements to take the Certified Public Accountant Examination in Florida and to obtain licensure as a CPA in Florida. CPA licensure includes other, non-educational requirements. Please note that requirements can change, and may not immediately be reflected here or in the programs. Contact the Florida Board of Accountancy or visit their web site if you have any questions regarding your eligibility to take the CPA Exam or be licensed as a CPA in Florida. We have not made a determination as to whether the MAcc program combined with any other undergraduate program meets CPA educational requirements in Florida. We have not made a determination whether the MAcc program, with or without the UF BSAc, meets educational requirements in any other state or jurisdiction. Consult the National Association of State Boards of Accountancy website for information regarding CPA exam and licensure eligibility for all states and jurisdictions.