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

The program is open to any qualified student who has an interest in professional accounting, regardless of the student’s previous program of study.

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 Master of Science with a major in accounting in either of two ways:

1. Students pursuing the five-year, 153-semester-hour BS/MS program are admitted to the master’s portion of the program upon satisfactory completion of 103 hours of the 120-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 apply and meet the following requirements may be admitted to the Master of Science with a major in accounting program:

1. Admission to UNT and to the Toulouse Graduate School.
2. Satisfactory GMAT scores that are no more than five (5) years old.
   1. A waiver of the GMAT/GRE will be considered for applicants who have an earned doctoral or professional doctoral degree from a regionally accredited institution, or its equivalent.
   2. A waiver of the GMAT/GRE will be considered for applicants who have an earned master’s degree from a regionally accredited institution, or its equivalent, with a cumulative GPA of 3.5 or higher on the master’s degree. Certain programs may have departmental admission requirements mandating submission of additional materials including standardized test scores.
   3. A waiver of the GMAT/GRE will be considered for UNT Honors College graduates with a cumulative GPA of 3.5 or higher.
   4. A waiver of the GMAT/GRE will be granted for the Master of Science in Accounting and Master of Science in Taxation programs for students with a bachelor’s degree (BS/MS or BBA) from UNT with a cumulative GPA of 3.6 or higher.
   5. For the Master of Science degree in Accounting and Master of Science degree in Taxation, students with undergraduate business degrees with a cumulative GPA of 3.6 or higher from AACSB accredited institutions will also be eligible for a GMAT waiver; subject to the approval of the department.
   6. Work experience will not be considered in lieu of exam scores;
   7. Appropriate GMAT scores are one of many factors utilized in rendering admissions decisions; and
   8. The CoB Graduate Programs Office recommends that students sit for the GMAT no later than one month prior to the application deadline to ensure timely reporting of scores.
3. The following additional admission materials are to be submitted 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 will not be considered until all of 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 my.unt.edu.

Degree requirements

Students earning the Master of Science with a major in accounting and a concentration in audit and assurance must meet the following requirements:

1. completion of background courses in accounting and business as necessary;
2. completion of at least 33 semester hours of graduate work beyond background courses assigned by the department;
3. a GPA of at least a 3.0 on all graduate work taken at UNT;
4. a GPA of at least a 3.0 on all accounting courses (excluding ACCT 5800 ) taken at UNT after admission to graduate school;
5. a GPA of at least a 3.0 on all courses taken for graduate credit;
6. no more than 6 semester credit hours of graduate level accounting courses may be transferred from other AACSB accredited institutions – subject to UNT Department of Accounting approval); and
7. minimum academic standards for master’s students.