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Graduate programs

Master of Accountancy

Gregory Tapis, Graduate Program Director
Glass Hall, Room 444, Phone: 417-836-5678

Program description

The Master of Accountancy (MAcc) degree program is intended to provide students with the education necessary to prepare them to succeed in their careers, whether that career relates to public, private, or governmental accounting; pursue a doctoral degree; or seek another career in business or education. For students pursuing a CPA, the program provides students a pathway to meet the “150-hour” education requirement for CPA licensure in the State of Missouri and for membership in the American Institute of Certified Public Accountants.

An accelerated option is available for eligible Missouri State University undergraduate accounting majors. Students must apply during the second semester of their junior year. If accepted, up to 6 hours of 600-700 level accounting courses may be counted toward both the undergraduate and graduate degrees. This option allows Missouri State University accounting majors to obtain both the Bachelor of Science and MAcc degrees in five years with a total of 152 semester hours rather than the normal 158 hours.

An online option is available for the Master of Accountancy. Admission requirements to the online program are the same as those for the Traditional MAcc.

The MAcc program is accredited by AACSB International - The Association to Advance Collegiate Schools of Business.


To apply for admission, go to the Graduate College website and apply online.

XF policy

High standards of professional conduct are required for admission to the accounting profession and to obtain and retain professional accounting certifications (CPA, CMA, CIA, CFE, etc). Prospective graduate students who have been assigned a grade of XF (failure due to academic dishonestly) at Missouri State University (MSU), or the equivalent at another institution of higher education, may be denied acceptance to any graduate program offered by the SOA including the Master of Accountancy, and Graduate Certificates offered by the SOA. Students who have been assigned a grade of XF at MSU, or the equivalent at another institution of higher education, are required to inform the SOA Graduate Program Director of such grade at the time of application, even if the X was subsequently removed. Failure to inform the SOA Graduate Program Director of this previous XF or equivalent grade will result in removal from the program. A student assigned a grade of XF while studying toward completion of one or more of the previously listed graduate programs or certificates will be immediately removed from the program(s).

Admission - Traditional MAcc

Admission to the MAcc program is competitive. The student must have received an undergraduate degree from a regionally accredited college or university.

  1. Overall GPA of at least 3.00 and 3.00 in upper-division accounting courses.
  2. The School of Accountancy uses a holistic approach when evaluating applicants for admission. The GMAT is not required. Applicants who wish to include the GMAT as part of their application are welcome to do so.
  3. Applicants whose native language is not English must submit scores on the internet-based Test of English as a Foreign Language (TOEFL). A total score of at least 90 is required, along with the following minimum scores in the component parts:
    1. Reading: 15;
    2. Listening: 15;
    3. Speaking: 18;
    4. Writing: 17.
  4. Applicants must have completed appropriate prerequisites as determined by the MAcc Program Director. Normally, recently completed courses that include the study of FASB standards, AICPA Statements on Auditing standards, PCAOB Auditing standards, and IRS code will meet some prerequisite requirements. Applicants who need to complete prerequisite courses must complete them before starting graduate courses.
  5. Applicants who do not meet the normal admission requirements, but who show an indication of high promise, may be considered for admission by the Program Director.
  6. All other University and Graduate College requirements for admission to a degree program will also apply.

Admission - Accelerated MAcc

Admission is competitive. Students enrolled in the undergraduate accounting program at Missouri State University may apply for admission into the Accelerated MAcc program. This program allows students to count up to six hours of graduate coursework toward both the undergraduate and graduate degree. The following are preferences for admission to the MAcc program:

  1. Completion of at least four of ACC 301, ACC 302, ACC 311, ACC 321 and ACC 341 with a GPA of 3.00 or better.
  2. An overall GPA of 3.00 or better.
  3. A competitive score on the GMAT. Students with an overall GPA of 3.25 and a 3.25 GPA in four of ACC 301, ACC 302, ACC 311, ACC 321 and ACC 341 may waive this GMAT requirement.
  4. For a courses to be designated as Mixed Credit, the MAcc Program Director, the SOA Director and the Graduate College must approve by signing the Permission for Mixed Credit form. This form must be obtained prior to registering for the courses.
  5. All other University and Graduate College requirements for admission will also apply.
  6. Accounting students from Evangel University and Southwest Baptist University may qualify for admission into the Accelerated program through a cooperative agreement.

Prerequisite courses

The MAcc can accommodate students without undergraduate degrees in accounting. Deficiencies in a student’s undergraduate business or accounting education must be removed by taking appropriate prerequisite courses. Those courses add to the number of hours required to complete the program. To determine the extent of deficiencies, students should contact the MAcc Program Director for a transcript analysis.

By completion of the MAcc Program, the student is expected to meet the common body of knowledge requirements of the AACSB International. These requirements involve course work in economics, statistics, computer information systems, finance, business law, management and marketing that is essentially equivalent to that required of Missouri State University undergraduate accounting majors.

Degree requirements total 30 hrs

The Master of Accountancy degree requires a minimum of 30 hours of graduate credit. At least 18 of the 30 hours must be taken at the 700 level. Specific course and credit hour requirements follow.

  1. Accounting Core - 12 hrs
    ACC 703, ACC 712, ACC 721 and ACC 790
  2. Electives - 18 hrs total
    a. ACC electives: 6 hrs must come from the following ACC list with advisor approval: ACC 604, ACC 613, ACC 624, ACC 642, ACC 653, ACC 705, ACC 726, ACC 732, ACC 741, ACC 750, ACC 751, ACC 752, ACC 754, ACC 762, ACC 794, ACC 796, ACC 797
    b. Free Electives: 12 hrs may be selected from a list of ACC electives above, courses listed in the College of Business Graduate Certificates, or Graduate College courses with advisor approval.
  3. Graduate Certificate. With advisor approval, a student may select one of the Graduate Certificates in the College of Business to fulfill 12 hours. However, students will not graduate with a Graduate Certificate unless the student fulfills all requirements for the Graduate Certificate. In limited cases and with approval of the Director of the School of Accountancy, a course not on the preceding list may be applied to the MAcc.
  4. Research. Research projects may be required in any graduate accounting course. ACC 703 will have a significant professional research component.

Other policies

  1. Students cannot apply more than 12 hours of 600-level courses towards the 30-hour requirement for the MAcc degree.
  2. Students must take a minimum of 18 hours of graduate courses with an ACC prefix.
  3. Students cannot receive graduate credit for an equivalent course they have taken at the undergraduate level.
  4. No more than a total of six (6) credit hours from ACC 695, ACC 794, or ACC 796 may be applied to the MAcc degree.
Certificate Options

The School of Accountancy offers four graduate certificates, allowing you to further specialize in accounting analytics, forensic accounting, managerial accounting, or tax accounting. These certificates are 9-hour programs that can be completed either as a stand-alone option or in conjunction with the Master of Accountancy program. The courses required for these certificates may meet core course work or elective requirements in the accounting graduate program.

Academic standing

A student who fails to attain a 3.00 GPA after completing the approved program may enroll for additional course work not to exceed 6 semester hours to raise the GPA. The course work will be approved by the MAcc Program Director.

The maximum class load for a full-time student is normally 12 hours per semester. An overload is permitted only after students have demonstrated their ability to achieve an outstanding graduate record at this university. Students employed full-time should not enroll for more than 6 semester hours.

All University and Graduate College requirements governing grading and attendance will apply. To enroll in graduate courses in the College of Business, a student must satisfy one of the following two conditions:

  1. be admitted to a graduate program in the College of Business, or
  2. have permission to enroll from the College of Business Program Director.

Students who do not meet one of these two conditions may be dropped from the course(s) at any time during the session involved.