Juris Doctor/Master of Accounting
The joint degree program culminates in the joint awarding of the Juris Doctor (JD) and the Master of Accounting (MAcc) degrees. The joint degree 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 joint degree 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.
- JD/MAcc Program Concentration in Auditing
- JD/MAcc Program Concentration in Taxation
- JD/MAcc No Concentration
Reciprocity Between Programs
The purpose of the program is to enable students to obtain the appropriate education in the most efficient manner possible. The joint degree 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 joint 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 to 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.
Because each institution has its own undergraduate degree requirements, it is typical that some preparatory courses required by the Fisher School of Accounting have not been met. Frequently, the deficiencies are in accounting and communications courses. These courses, and any other unmet preparatory courses for the JD/MAcc program, must be completed prior to being awarded a Master of Accounting degree. In certain instances, these courses are prerequisites for JD/MAcc course requirements and can lengthen the time to graduation.
Preparatory courses may be taken at other institutions prior to enrollment at the University of Florida. However, students may be asked to complete a course substitution form establishing that the course taken is equivalent to the required Fisher School preparatory course.
How to Apply for Admission
Florida CPA Information
The MAcc program is designed for the students who desire a professional accounting career. Completion of this program will fulfill the State of Florida’s requirements to take the Uniform Certified Public Accountant Examination to practice as a CPA in Florida. Contact the Florida Board of Accountancy or visit their web site if you have any questions regarding your eligibility to take the CPA Exam in Florida. Consult the National Association of State Boards of Accountancy website for information regarding eligibility to sit for the CPA examination for all 50 states.