ACCTMAC - Accounting

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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:

• course: Advanced Accounting (3 units)

• course: Advanced Federal Taxation (3 units)

• course: Accounting Theory and Institution (3 units)

• course: Principles of Auditing (3 units)

• course: Innovations & Simulations in Accounting & Auditing (3 units)

• course: Business Law for Accountants (3 units)

• course: Communication Skills for the Accounting Profession (3 units)

• course: Tax Provision and Related Topics (3 units)   

• course*: Accounting Information Systems (3 units)

*If you have taken course Accounting Info Systems or an equivalent course as a undergraduate student, you will not be permitted to take course 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:

• course: Advanced Accounting (3 units)

• course: Multijurisdictional Taxation (3 units) 

• course: Principles of Auditing (3 units) 

• course: Tax Research & Communications (3 units)  

• course: Tax Provision and Related Topics (3 units)

• course: Partnership Taxation (3 units)

• course: Corporate Taxation (3 units)

• course: Business Law (3 units)

Audit Track

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

• course: Ethics for Professional Accountants (3 units)

• course: Forensic & Investigative Accounting (3 units)

• course*: Financial Statement Analysis (3 units)

• course: Technology for Accountants (1 unit)

• course: Technology for Accountants - Accounting Software (1 unit)

• course: Accounting Data Analytics (1 unit)

• course*: Accounting for Not-For-Profit Entities (3 units)           

*If you have taken course or course as an undergraduate at the University of Arizona, you will not be permitted to take course or course respectively as a graduate student.

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

• course: Information Security in Public & Private Sectors

• course: Information Security Risk Management

• course: 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). 

• course: Ethics for Professional Accountants (3 units)

• course: Forensic & Investigative Accounting (3 units)

• course: Technology for Accountants (1 unit)

• course: Technology for Accountants - Accounting Software (1 unit)

• course: Accounting Data Analytics (1 unit)

• course*: Accounting for Not-For-Profit Entities (3 units)           

• course: Estates and Trusts (3 units) 

• course: Federal Income Taxation (3 units) 

• course: Federal Tax Policy (2 units)

• course: Estate and Gift Taxation (2 units)

• course: International Taxation (2 units)

• course: Formation & Taxation of NFP (2 - 3 units)

• course/course: LLC. LLP, Partnership Tax (3 units) 

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.

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