Master's in Accounting and Taxation

Institutional Accreditation

Information on FGCU institutional accreditation is available at www.fgcu.edu/accreditation

Getting Started

Applicants must submit an application online per the individual program’s instructions below. Please contact Graduate Admissions at 239-745-GRAD or graduate@fgcu.edu for additional information about the application process. Satisfaction of minimum University and program requirements does not guarantee admission to a graduate program. Applicants should check with the program for the most up to date admission requirements prior to commencing the application process.

Applicants must submit an application online per the individual program’s instructions below. Please contact Graduate Admissions at 239-745-GRAD or graduate@fgcu.edu for additional information about the application process. Satisfaction of minimum University and program requirements does not guarantee admission to a graduate program. Applicants should check with the program for the most up to date admission requirements prior to commencing the application process.

• Submit an FGCU Graduate Admissions Application and satisfy all applicable university admissions requirements.
• Earned baccalaureate degree from an institution that maintains accreditation by a U.S. Department of Education sanctioned accrediting body (https://www2.ed.gov/admins/finaid/accred/index.html) or equivalent foreign institution.
• Official copies of all academic transcripts
• Minimum GPA of 3.0 (or equivalent) or greater (on a 4.0 scale) for the last sixty (60) hours of the baccalaureate degree.
• Minimum GMAT score of 450 taken within the last five years or an equivalent GRE score
• International students must demonstrate English language proficiency in accordance with University regulation.
• Students with a GPA between 2.50 and 2.99 may be considered on a case-by-case basis if they meet the following:
  • Minimum GMAT of 500 -and-
  • Upper level GPA x 200 + GMAT = 1050 (or equivalent GRE score) OR
  • Minimum GMAT Focus Edition of 505 -and-
  • Upper level GPA x 200 + GMAT Focus Edition = 1055
• GMAT/GRE requirement will be waived if the applicant holds:
  • A doctoral or comparable terminal degree -or-
  • An undergraduate degree from an AACSB accredited business program with a 3.0 GPA in upper division coursework (last 60 credit hours) within the last 7 years -or-
  • A graduate degree from an institution that maintains accreditation by a U.S. Department of Education sanctioned accrediting body (https://www2.ed.gov/admins/finaid/accred/index.html) or equivalent foreign institution.

Resources: Full listing of AACSB-Accredited Universities and Business Schools (https://www.aacsb.edu/accredited).

• GMAT and GRE score equivalency is established using the ETS comparison tool (https://gretogmat.com/).
• A GMAT waiver request is on a case-by-case basis with evidence of a minimum 4 years of managerial and budgetary experience. Applicants requesting a GMAT waiver based on work experience must submit the following documents (by the program admissions deadline) to the Office of Graduate Admissions (grad_docs@fgcu.edu):
  • Signed Waiver Request Checklist
  • Formal Letter (addressed to the LCOB Graduate Admissions Committee) requesting a GMAT waiver. The letter should complement the resume by supporting and elaborating on the managerial and budgetary experience (minimum of four years).
  • Formal Resume indicating 4 years of managerial experience in a professional business setting such as economics, finance, accounting, business management, human resources, marketing, information systems, data analytics, etc., which includes experience with maintaining, managing, and/or operating a budget.

Please note: The LCOB Graduate Admissions Committee reserves the right to request verification of the four years of experience from the applicant’s employer.

• Conditional Admission
  Students who do not meet the GMAT waiver criteria, but have an undergraduate GPA of 3.0 for the last 60 hours of the baccalaureate degree, can be conditionally admitted to the MS A&T program without submitting a GMAT score. To be fully admitted to the program:
  • Students without an undergraduate degree in accounting will need to successfully complete two of the Foundation Courses with a B or higher before registering for other classes in the program.
  • Students with an undergraduate degree in accounting will need to successfully complete two of the Required Courses in the Major with a B or higher before registering for other classes in the program.

*Full time students will be required to take two courses in their first semester.

*Prior to admission to a graduate program, students may complete a maximum of 9 credit hours of graduate level courses on a non-degree seeking basis.

Program Requirements for the 2024-2025 Catalog Year

Program Progression and Additional Graduation Requirements

• Maintain a minimum 3.0 cumulative grade point average on a 4.0 scale throughout the program (see the Probation/Dismissal section of the Graduate Student Guidebook).
• A student who receives three grades of “C" or lower is automatically suspended from the program (see the Probation/Dismissal Section of the Graduate Student Guidebook).
• Complete a minimum of 30 credits.
• Earn a cumulative GPA of 3.0 for all coursework in the program.
• Satisfy all degree requirements within seven years from the time of admission to the program.
• Students may transfer a maximum of six credits of approved graduate level coursework from an institution that maintains accreditation by a U.S. Department of Education sanctioned accrediting body (https://www2.ed.gov/admins/finaid/accred/index.html) or equivalent foreign institution. All transfer courses must have been completed within the past six years with a grade of B or higher. The evaluation of academic transcripts and articulation of transfer courses must be approved by the appropriate academic department.
• Submit an application for graduation by the semester deadline listed in the FGCU Academic Calendar.
• Students must register for a minimum of one credit during the semester in which they apply for graduation.
• Earn more than 50% of the credits toward the degree through FGCU.

Course waiver: The program is divided into 12 credits of foundation courses, 18 credits of required courses in the major, 3 credits of restricted electives, and 9 credits of concentration courses. Up to a maximum of 12 credits of foundation courses may be waived by students who have an undergraduate degree in accounting from an institution that maintains accreditation by a U.S. Department of Education sanctioned accrediting body or equivalent foreign institution within the last six years with a grade of C or higher. Course equivalencies are as follows: (Note: without waivers, the program length is 42 credits).

• ACG 5005 Graduate Financial Accounting (3) - ACG 4123 Intermediate Fin. Acct. III (3)
• ACG 5347 Graduate Cost Accounting (3) - ACG 3341 Cost Accounting (3)
• ACG 5627 Systems Auditing (3) - ACG 3401 Accounting Information Systems & ACG 4632 Independent Audit I (3)
• TAX 5005 Graduate Taxation I (3) - TAX 4011 Federal Tax Accounting II (3)

Students with an undergraduate degree in accounting can complete the degree in 30 credits. Students with other undergraduate business degrees may require up to 42 credits to complete the degree. The number of credits required is determined by the student's prior undergraduate or graduate course work.

Program Requirements

1. Foundation Courses (12 credits)
   ACG 5005 Graduate Financial Accounting (3)
   ACG 5347 Graduate Cost Accounting (3)
   ACG 5627 Systems Auditing (3)
   TAX 5005 Graduate Taxation I (3)
   
   
2. Required Courses in the Major (18 credits)
   ACG 6135 Accounting Theory (3)
   ACG 6205 Advanced Accounting (3)
   ACG 6405 Adv Acct Information Systems (3)
   ACG 6655 Independent Audit II (3)
   BUL 6831 Law & Business II (3)
   TAX 6045 Tax Research & Planning (3)
   
   
3. Restricted Electives in the Major (3 credits)
   ACG 6257 Global Reporting (IFRS)& Audit (3)
   ACG 6841 Advanced Accounting Analytics (3)*
   ACG 6905 Directed Study in Accounting (3)
   ACG 6935 Special Topics in Accounting (3)
   ACG 6940 Accounting Internship (3)
   BUL 6935 Special Topics in Business Law (3)
   TAX 6015 Corporate Tax Issues (3)
   TAX 6405 Estate and Gift Issues (3)
   TAX 6525 International Tax Issues (3)
   TAX 6877 Special Topics in Taxation (3)
   
   
4. Concentration (9 credits)
   Select one grouping:
   
   Analytics Concentration
   ACG 6841 Advanced Accounting Analytics (3)*
   ISM 6136 Predictive Analytics (3)
   QMB 6303 Data Driven Decision-Making (3)
   
   No concentration noted on transcript
   TAX 6205 Flow Through Entities (3)
   TAX 6875 Contemporary Tax Topics (3)
   Plus an additional 3 credits of approved graduate level business courses outside the area of 
   accounting (ACG), taxation (TAX) and business law (BUL). M.B.A. Foundation courses will not
   satisfy this requirement. See college advisor for prior approval of alternative courses.

*This course cannot be used to satisfy more than one program requirement.

Total Credits Required: 30 HRS