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Program Details

Graduate Program: Accounting (MAC)

General Information

Request Information
Program/Degree
Accounting (MAC)  
Program Description

The Master of Accounting degree program is a graduate professional program designed to provide advanced, specialized training in accounting and tax accounting. The program requires 30 graduate units, with no fewer than 24 in the field of accounting from a variety of courses available through the School of Accountancy. Individualized programs of study are defined by the student and the adviser.

The MAcc program has two tracks of study: Audit and Tax. 

Questions regarding admissions should be directed to the Accounting Graduate Program Coordinator: GradAcctPrograms@email.arizona.edu

 
Department/Academic Unit(s)

School of Accountancy

The School of Accountancy offers the following programs:

  • BSBA in Accounting
  • Master of Accounting
  • Master of Science in Accounting
  • Online Master of Science in Accounting
  • Online Graduate Accounting Certificate
  • Ph.D. in Management

These programs prepare students for careers such as the independent practice of public accounting, controllership, and general accounting management. 

Graduate work in accounting is offered for those who strive for a stronger background in business and accounting, and for those who wish to teach in colleges and universities.

Mission Statement

The mission of the School of Accountancy is to:

  • Provide top quality accounting education programs and support services, including a focus on critical thinking and business ethics, that attract and graduate an excellent and diverse student body who enjoy productive and successful careers.
  • Conduct significant and selective scholarly research in accounting, and integrate it into our educational process. 
  • Encourage a collegial and supportive culture within the school, a respect and tolerance for people and their ideas, and an environment that supports success and the pursuit of excellence. 
  • Build mutually beneficial relationships with the business, government, and alumni communities in order to increase our value to our constituents and supplement our resource base.
 
College

Eller College of Management

 
Campus where offered

University of Arizona - Main - Tucson

 
Contacts
Admissions Contact
Stephanie Ann Amado
520-621-4455
Graduate Program Coordinator
Stephanie Ann Amado
520-621-4455
Director of Graduate Studies
Shyam V. Sunder
520-621-4830
Graduate College Degree Counselor
Kristi Davenport
520-626-1930
 
Tuition and Fees
Please refer to the UA Bursar's Office Tuition and Fees Calculator for up-to-date information about tuition and fees. 
Please refer to the UA Registrar's's Office Special Course Fees for up-to-date information about special course fees. 

Admissions Information

Admissions Requirements

Admissions Requirements

  • 4 year bachelor's degree
  • A minimum 3.0 GPA (on a 4.0 scale)
  • English proficiency scores for international applicants as required by the UA Graduate College.
  • An acceptable GMAT score
  • 1 letter of recommendation
  • Resume

GMAT & Letter of Recommendation Waiver

If you are a University of Arizona, Arizona State, or Northern Arizona University student majoring in accounting, you may qualify for a requirements waiver. The criteria are as follows:

  1. The student is one semester away from earning their undergraduate degree in Accounting or has earned their Accounting degree within the past 12 months, AND
  2. The student achieved an overall GPA of 3.2 (or higher), including courses taken at all institutions attended and an upper division accounting GPA of 3.0 (or higher) at the time the application is reviewed by the admissions committee.

If you meet the criteria above, you will not need to submit the following materials:

  • Official GMAT score.
  • Letters of recommendation.

GMAT Only Waiver

For other applicants, a waiver for the GMAT may be requested if you meet the following criteria:

  • A cumulative undergraduate GPA of 3.3 or higher from a regionally accredited U.S. college or university AND
  • A major in Business, Math, Statistics, or another STEM-designated program

Please note, you will still need to submit a letter of recommendation if you meet this GMAT waiver criteria.

Prerequisites

The following prerequisite courses should be completed prior to starting the MAcc program and may be satisfied by taking comparable courses at an acceptable accredited institution. All prerequisites must be taken at an institution that teaches United States Generally Accepted Accounting Principles (GAAP) and U.S. taxation.

  • Introduction to Financial Accounting
  • Introduction to Managerial Accounting
  • Intermediate Financial Accounting I & II
  • Principles of Federal Taxation

If you have not completed these prereqsuites, consider applying to the Master of Science in Accounting (MSA) program which allows you to complete prerequisites during the program.

 
Standardized Tests

Required test(s):

English proficiency scores for international applicants as required by the UA Graduate College.

GMAT.

 
Funding Opportunities

Please refer to our website for detailed information about financial aid, scholarships, and teaching assistantships:  https://eller.arizona.edu/programs/masters/accounting/master-of-accounting/roi/funding

Financial Aid: Many students choose to take out a loan to pay for all or part of the costs associated with attending the Master in Accounting program.  Eligibility for loans and scholarships is determined by completing a Free Application for Federal Student Aid (FAFSA) form available on line at https://studentaid.gov/h/apply-for-aid/fafsa. Many funds are limited, so those students who have their FAFSA completed by March 1st each academic year receive priority processing.  Applicants must have been admitted to the MAcc program before The University of Arizona Office of Student Financial Aid(OSFA) will make financial aid awards. Graduate students must be enrolled at least halftime in order to receive federal loans.

School of Accountancy Scholarship: Scholarship for in-person MAcc students are available on a limited basis.  See our webpage for more information: https://eller.arizona.edu/programs/masters/accounting/master-of-accounting/roi/funding#scholarship

Teaching Assistantships: Teaching assistantships are offered on a semester by semester basis to students enrolled in the Master of Accounting program at the University of Arizona. These positions involve working with professors teaching undergraduate accounting courses and providing overall support to School of Accountancy programs. Positions are limited and will be provided to applicants who are most qualified. Qualifications include GPA, GMAT score, recommendations from professors, demonstration of skill in the courses for which you are seeking a TA position, and other qualitative factors.  To be considered for a TA position, students must apply to the MAcc program by the TA consideration deadline of March 1 (fall semester) or October 1 (spring semester). Applicants should indicate on the application that they want to be considered for a TA position.  

Students must have a minimum GPA of 3.0.  If at any time the GPA drops, they lose their assistantship. Students will be required to work 10 hours per week on average (at .25 FTE).  Accepting a TA position indicates that you agree to not hold an outside job during the regular semester.  All TA’s must attend a mandatory training session before classes start.  Benefits for TAs include an out-of-state tuition waiver, 50% in-state tuition waiver, medical insurance, and a stipend.
 

 
Admissions Deadlines
  • March 1 for Fall applicants for TA consideration
  • May 15 for Fall applicants that are Int’l students
  • August 1 final Fall application deadline
  • September 27 for Spring applicants that are Int’l students
  • October 1 for Spring applicants for TA consideration
  • December 15 final Spring application deadline

Aside from the strict TA consideration deadlines and international application deadlines indicated above, the admissions committee continues to accept applications on a rolling basis until program capacity has been reached.

 
International Conditional Admission

International applicants will not be considered for conditional admission by this program.

Other Information
The GRE Institution Code for The University of Arizona is 4832

ETS Major Field Code(s) for this program: 4001,4002,4003

Completion Requirements

Minimum Credit Units

30 

Core Coursework Requirements

Students in the MAcc program select from the Audit track or Tax track.  Both require a minimum of 24 units of accounting coursework and 6 elective units for 30 total program units.  A minimum 3.0 GPA is required in the program.

Audit Track

The following nine courses (27 credits) are required for the Audit Track:

  • ACCT 501 Advanced Accounting, 3 units
  • ACCT 522 Advanced Federal Taxation, 3 units
  • ACCT 525 Accounting Theory and Institution, 3 units
  • ACCT 531 Principles of Auditing, 3 units
  • ACCT 532 Innovations & Simulations in Accounting & Auditing, 3 units
  • ACCT 521 Business Law for Accountant
  • ACCT 580 Communication Skills for the Accounting Professio, 3 units
  • ACCT 556 Tax Provision and Related Topics, 3 units   
  • ACCT 561* Accounting Information Systems, 3 units

*If you have taken ACCT 461 Accounting Info Systems or an equivalent course as a undergraduate student, you will not be permitted to take ACCT 561 as a graduate student. You must substitute an approved accounting elective from the list below instead.

Tax Track

The following eight courses (24 credits) are required for the Tax Track:

  • ACCT 501 Advanced Accounting, 3 units   
  • ACCT 529 Multijurisdictional Taxation, 3 units   
  • ACCT 531 Principles of Auditing, 3 units   
  • ACCT 553 Tax Research & Communications, 3 units   
  • ACCT 556 Tax Provision and Related Topics, 3 units   
  • ACCT 557A Partnership Taxation, 3 units   
  • ACCT 647A Corporate Taxation, 3 units
  • ACCT 521 Business Law, 3 units
 
Elective Coursework

Audit Track

Audit Track students will choose three units of electives, either from the accounting electives listed below or an approved related business course.  

  • ACCT 515 Ethics for Professional Accountants, 3 units
  • ACCT 530 Forensic & Investigative Accounting, 3 units
  • ACCT 551* Acct Analysis of Fin Statements, 3 units
  • ACCT 562A Technology for Accountants (Excel), 1 unit
  • ACCT 562B Accounting Systems and Software (QuickBooks), 1 unit
  • ACCT 562D Accounting Data Analytics, 1 unit
  • ACCT 572A* Government and Not-For-Profit Accounting, 3 units           

*If you have taken ACCT 451 or 472A as an undergraduate at the University of Arizona, you will not be permitted to take ACCT 551 or 572A respectively as a graduate student.

The most common non-ACCT electives taken by audit track students are as follows:

  • MIS 515 Information Security in Public & Private Sectors
  • MIS 516 Information Security Risk Management
  • MIS 517 Systems Security Management

Tax Track

Tax Track students must pick six units of electives from the following courses (or other approved ACCT, LAW, or related business courses). 

  • ACCT 515 Ethics for Professional Accountants, 3 units
  • ACCT 530 Forensic & Investigative Accounting, 3 units
  • ACCT 562A Technology for Accountants (Excel), 1 unit
  • ACCT 562B Technology for Accountants (QuickBooks), 1 unit
  • ACCT 562D Accounting Data Analytics, 1 unit
  • ACCT 572A Governmental and Non Profit, 3 units
  • LAW 619 Estates and Trusts, 3 units
  • LAW 646 Federal Income Taxation, 3 units
  • LAW 649G Federal Tax Policy, 2 units
  • LAW 648 Estate and Gift Taxation, 2 units
  • LAW 655J International Taxation, 2 units
  • LAW 652A Formation & Taxation of NFP, 2 - 3 units
  • LAW/ACCT 657 LLC. LLP, Partnership Tax, 3 units
 
Additional Requirements

MAcc Exam

A MAcc exam is required to be taken and passed by every student in order to graduate. It is a comprehensive exam covering materials learned throughout the program. This exam is typically held in the last semester of the program.

The test consists of 2 components:

  • Written essay assignment
    • Graded on pass/fail scale
  • Multiple choice exam
    • Student chooses 3 of the 6 sections available.  Students may only select sections for which they took the related course during the MAcc program.
      • 501 (Advanced Acct.)
      • 521 (Business Law)
      • 522 (Advanced Fed. Tax) or 647A (Corporate Tax)
      • 531 (Principles of Auditing)
      • 551 (Accounting Analysis of F.S.)
    • 10 questions per section
    • A score of at least 70% is considered passing

*Students who do not pass the exam on the first try will be given one retake opportunity.

School of Accountancy Academic Integrity Policy

The accounting profession is built on a foundation of integrity and ethics. As such, we strive to prepare Accounting professionals who will succeed in demanding and competitive business environments with skill and integrity. The School of Accountancy’s Academic Integrity Policy exists to provide faculty and students a guide to our standards of ethical conduct and to the penalties associated with their violation. Our success in promoting a culture of honesty and respect will depend on the extent to which all members of the Eller community embrace these standards, holding themselves and those with whom they work accountable to them in their daily actions and words.

All members of the School of Accountancy are expected to know the University of Arizona Academic Integrity Policy's content and implications. Lack of familiarity with the policy will not excuse integrity violations. Complete information about the Code of Academic Integrity can be reviewed at http://deanofstudents.arizona.edu/codeofacademicintegrity.

The School of Accountancy has a zero tolerance policy related to academic integrity violations. Students found to have violated this policy will be removed from the accounting graduate program. In addition to being removed from the School of Accountancy program, students could receive a failing grade, notation on their transcript, and could face removal from the Eller College. Faculty members are responsible for describing rules specific to their classes beyond the general policy and will determine the additional penalties for violations.

 
Student Handbook

Please refer to the Graduate Student Handbook for students who are pursuing this program of study.

 

Program StatisticsInformation about these numbers

Program-level Information
Application Acceptance Rate 62.5%
Avg. Time-to-degree (years) 1.38
 
Department-level Information
Enrollment Percent Male 48.39%
Enrollment Percent Female 51.61%
Enrollment Percent International 5.38%
Enrollment Percent URM 25.81%

Back to statistics
  • All application, admit, and enrollment data are from Fall 2022.
  • Average Time to Degree calculates how long graduates in the last 5 years (2018-2022) took to complete their degrees, counting back to the first semester entering their program.
  • Underrepresented Minorities (URM) includes domestic students of ethnic groups traditionally underrepresented in higher education: African Americans, Hispanics, Native Americans, and Native Hawaiians/Pacific Islanders.

Persistent link: https://grad.arizona.edu/catalog/programinfo/ACCTMAC
Last revised 18 Jan 2023
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