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    Jun 25, 2024  
2014-2015 Graduate Catalog 
2014-2015 Graduate Catalog [ARCHIVED CATALOG]

Taxation, MS (IMAPP)

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The Master of Science with a major in taxation is designed to provide an appropriate knowledge base for entry into the tax field. Students earning this degree will have completed an educational program consistent with recommendations from tax professionals and accounting educators, and will be prepared for entry into careers as tax accountants either in the public or private sector.

The program is open to any qualified student who has an interest in taxation, regardless of the student’s previous program of study. Every student completing the program will have fulfilled the professional program requirements outlined below. The Integrated Master of Accounting Professional Program (IMAPP) concentration includes additional degree requirements (e.g. higher GPA and mandatory internship).

Prospective students may contact the CoB Graduate Programs Office for an estimate of the program requirements and the length of time required to complete the program.

Admission requirements

Students may apply for admission to the MS program in either of two ways:

  1. Students pursuing the five-year, 150-semester hour program are admitted to the graduate portion of the program upon satisfactory completion of 103 hours of the 114-hour undergraduate portion of the professional program.
  2. Students who previously have earned a baccalaureate (or higher) degree from an accredited institution in any discipline may apply for admission directly to the graduate portion of the program.

Students who meet the following requirements may be admitted to the MS with a major in taxation program:

  1. admission to UNT and to the Toulouse Graduate School; and
  2. submission of the following additional admission materials to the CoB Graduate Programs Office:
    1. essay—the applicant is asked to share with the admissions committee any unique events, life experiences and qualifications that distinguish the applicant’s candidacy and will add value to the class;
    2. two letters of recommendation (professional, not personal); and
    3. resume (work/academic experience).

Applications forwarded by the Toulouse Graduate School cannot be considered until the above information is submitted.

The applications and supporting documentation will be reviewed by the CoB admission committee. The Graduate Programs Office will notify applicants of their status once the information has been reviewed. Applicants may also check the status by visiting

Degree requirements

Students enrolled in the 150 hour BS/MS with a major in taxation and a concentration in taxation (IMAPP) must meet the following requirements:

  1. Completion of background courses in accounting and business as necessary;
  2. Completion of at least 36 semester hours of graduate work beyond background courses assigned by the department;
  3. A GPA of at least a 3.3 on all undergraduate and graduate work;
  4. A GPA of at least a 3.3 on all accounting courses (excluding ACCT 5800 ) taken at UNT after admission to graduate school;
  5. A GPA of at least a 3.3 on all courses taken for graduate credit;
  6. At least 30 hours in 5000-level accounting courses at UNT (no more than 6 hours of graduate level accounting courses may be transferred–subject to UNT Department of Accounting approval);
  7. A 3 semester hour internship (or an internship experience); and
  8. As a master’s student, the student must be continually enrolled full-time (minimum 9 semester credit hours per fall and spring semesters) through completion of the program. An exception to the full-time requirement will be granted for students enrolled in for-credit, approved internships.
  9. Minimum academic standards for master’s students

Background courses

Students entering the MS with a major in taxation, after obtaining an undergraduate degree, may need to complete background courses in accounting or business before beginning the 36-hour program of study. Some or all of the following courses may be assigned to remedy deficiencies.

For all graduate courses it is presumed that the student has completed general and/or accounting deficiency course work as assigned upon admission.

Concentration in taxation (IMAPP)

Open only to students earning the BS/MS with a major in taxation.

Accounting electives

One course (3 semester credit hours) taken from a list of approved 5000-level ACCT courses. Students seeking internship experience credit will be required to take one additional course in their program. See your accounting advisor for approval.

Other electives

Two courses (6 semester credit hours) taken from a list of approved non-accounting 5000-level courses. See your accounting advisor for approval.

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