Master's in Accounting and Taxation

Count on even bigger things happening

The Master of Science in Accounting and Taxation (M.S.) program prepares students for careers in accounting and taxation.

Focused

Concentration in Analytics offered

Concise

Complete program delivered in only 30 credit hours

Accessible

GMAT/GRE requirement waived for qualified applicants

This program offers a balanced approach to accounting and taxation. Many jobs that will exist 5 to 10 years from now do not exist today. Thus, the focus is not just on advanced technical competence in accounting and/or taxation, the effective use of technology in research and practice, effective communications with colleagues, clients and other stakeholders of diverse backgrounds, and ethical responsibilities but also on the development of life-long learning skills to maintain professional competence.

Students may also elect a concentration in analytics. The analytics concentration includes courses in Business Analytics, Big Data and Data Mining, Business Intelligence (BI) and Visualization.

Have questions about graduate programs?

Talk with a Graduate Programs Coordinator to get the details you need to get started.

START YOUR APPLICATION

Concentrations

Analytics Concentration

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

Lutgert College of Business:

Association to Advance Collegiate Schools of Business (AACSB)

As the world's largest business education alliance, AACSB International—The Association to Advance Collegiate Schools of Business (AACSB) connects educators, students, and business to achieve a common goal: to create the next generation of great leaders. Synonymous with the highest standards of excellence since 1916, AACSB provides quality assurance, business education intelligence, and professional development services to over 1,500 member organizations and more than 785 accredited business schools worldwide.

With its global headquarters in Tampa, Florida, USA; Europe, Middle East, and Africa headquarters in Amsterdam, the Netherlands; and Asia Pacific headquarters in Singapore, AACSB’s mission is to foster engagement, accelerate innovation, and amplify impact in business education.

For more information, visit aacsb.edu.
Admissions Information
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Getting Started
Applicants must submit an application online at apply.fgcu.edu. 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.
See program website at URL listed above.

Application Deadlines

General Admission Requirements
1. Earned undergraduate degree from a regionally accredited institution of higher education
2. Official copies of all academic transcripts
3. Minimum GPA of 3.0
4. Minimum GMAT score of 450 taken within the last five years or an equivalent GRE score
5. International students must take TOEFL exam with a minimum score of 550 (paper based), 213 (computer-based) or 79 (internet based)
6. 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)
1. 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 a regionally accredited U.S. college or university (or equivalent foreign institution)
Resources:
(#1) Full listing of AACSB-Accredited Universities and Business Schools
(#2) GMAT and GRE score equivalency is established using the ETS comparison tool
1. 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.

*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
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Program Requirements for the 2022-2023 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 credit hours.
- 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 credit hours of approved graduate level coursework from a regionally accredited 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.
Course waiver. The program is divided into 12 credit hours of foundation courses, 18 credit hours of required courses in the major, 3 credit hours of restricted electives, 9 credit hours of concentration courses. Up to a maximum of 12 credit hours of foundation courses may be waived by students who have an undergraduate degree in accounting from a regionally accredited institution or who have completed equivalent undergraduate or graduate courses at a regionally accredited 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
- ACG 5347 Graduate Cost Accounting (3) - ACG 3341 Cost Accounting
- ACG 5627 Systems Auditing (3) - ACG 3401 Accounting Information Systems & ACG 4632 Independent Audit I
- TAX 5005 Graduate Taxation I (3) - TAX 4011 Federal Tax Accounting II
Students with an undergraduate degree in accounting can complete the degree in 30 semester hours. Students with other undergraduate business degrees may require up to 42 semester hours to complete the degree. The number of hours 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 (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 & Gift Issues (3)
  TAX 6525 International Tax Issues (3)
  TAX 6877 Special Topics in Taxation (3)
4. Select one grouping:
  
  Analytics Concentration (9 credits)
  ACG 6841 Advanced Accounting Analytics (3)*
  ISM 6136 Predictive Analytics (3)
  QMB 6303 Business Analytics (3)
  
  No Concentration on Transcript (9 credits)
  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). MBA 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: 30-42 HRS
Curriculum Map
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The annual schedule of courses linked here is not a complete curriculum map, but a listing of key course offerings scheduled to be repeated on an annual basis. The College will make every attempt to maintain this Schedule, but please note that it is subject to change based on faculty availability and other factors. Always check with an academic advisor prior to registering for any of these courses.

View the Annual Schedule
Course Descriptions
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Official Course Descriptions

Search for official course descriptions by using the Course Description Search utility.

Go to the Course Descriptions Search Web page, then follow these steps:
1. Select an Academic Year from the TERM dropdown (required)
2. Select a course prefix from one of the SUBJECT dropdowns (required)
3. Enter search words in the TEXT field (optional, but will narrow the search results)
4. Press Search
Course Schedule
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Getting started with the Course Schedule Search

Search for program courses by using the Course Schedule Search utility.

Go to the Course Schedule Search Web page, then follow these steps:
1. Select an Academic Year from the TERM dropdown (required)
2. Select one or more of the search options to narrow your results (for example, CAMPUS, COLLEGE, DEPARTMENT, LEVEL, PREFIX*, COURSE ATTRIBUTE**). For virtual or web courses, select VIRTUAL in the CAMPUS field.
3. Press Search.
*A course prefix is a three-letter designator for a major division of an academic discipline (for example, ACG for Accounting , BSC for Biological Science, ENC for English Composition). See the Degree Requirements page for a list of courses (with prefix and number) that can be used to fulfill degree requirements.

**A course attribute identifies specific characteristics of courses that can be used in a Degree Evaluation to satisfy a degree requirement. (Course attribute examples are Humanities courses - GEHM and Social Science courses - GESO.)
Learning Outcomes
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Academic Learning Compact

Consistent with its mission and guiding principles, Florida Gulf Coast University is committed to academic excellence and continuous quality improvement, as supported by a sound teaching-learning process. The Academic Learning Compact (ALC) initiative supports the teaching-learning process by clearly identifying expected core student learning outcomes in the areas of content/discipline knowledge and skills, communication skills, and critical thinking skills; aligning curricula with expectations; and using assessment to guide continuous improvement.

Content/Discipline Knowledge and Strategic Skills (C/DKS)

Graduates with an M.S. in Accounting & Taxation (MSA&T) will be able to:
1. Analyze the ethical implications of accounting and tax transactions.
2. Conduct research pertinent to accounting issues and problems.
3. Develop strategies to achieve a desired accounting objective.
Content/Discipline Knowledge and Skills (C/DKS) are assessed using research papers, written assignments, and tests in ACG 6135, ACG 6257, ACG 6205, TAX 6045, TAX 6205, and TAX 6525.

Communication and Leadership Skills (CLS)

Graduates with an M.S. in Accounting & Taxation (MSA&T) will be able to:
1. Communicate effectively at the professional level.
2. Demonstrate effective mentoring skills.
Communication and Leadership Skills are assessed using research papers, written assignments, and tests in TAX 6045 and TAX 6205.

Critical Thinking Skills (CTS)

Graduates with an M.S. in Accounting & Taxation (MSA&T) will be able to:
1. Analyze the implications of global accounting standards.
2. Evaluate and revise accounting processes.
Critical Thinking Skills are assessed using research papers, written assignments, and tests in ACG 6135, ACG 6205, and ACG 6257.
Tuition, Fees, and Financial Assistance
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Tuition and Fees

Information on Tuition and Fees is available on the Office of the Bursar website.

Graduate Tuition Waivers and Assistantships

The Lutgert College of Business awards a limited number of graduate tuition waivers and assistantships each fall and spring semester. For application information, please visit the LCOB Graduate Advising website or contact Andrew MacDiarmid at 239-590-7351.

Financial Aid and Estimated Cost of Attendance

Contact the Financial Aid Office for information about grants, scholarships, loans, and student employment. See FGCU's Financial Aid website for information and applications. This site also has information on estimated cost of attendance for graduate students.
CPA License Information
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CPA License Information

The references below cover important information for pursuing your CPA License both here in Florida or other states.
**Always check with the state or jurisdiction's board of accountancy for the most current information**

State Board Websites

Florida Requirements
- Education Requirements to Sit for the CPA Exam:
  120 semester hours/ a bachelor’s degree to include -
  - Total Upper Division Accounting Hour:
    24 semester hours must include –
    - Auditing
    - Cost Accounting
    - 3 semester hours of Financial Accounting
    - 3 semester hours of Taxation based on USA Accounting Standards.
  - Total Upper Division Business Hours:
    24 semester hours must include –
    - 3 semester hours of Business Law based on USA Law
- Education Requirements for Licensure:
  150 semester hours to include –
For full details visit the Florida State Board website

Frequently Asked Questions
- View/Print the CPA License FAQs