Master of Accountancy (MACC) Program Requirements



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Faculty & Staff

  • Dax Jacobson, Dean
  • Chelsea Dye, MACC Program Director
  • AJ Kerns, Graduate Advising and Co-Curricular Programs Director

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Admission to the Master of Accountancy Program

The Master of Accountancy is designed to meet the needs of students interested in a professional career in accounting. Students completing this program will be well-prepared to sit for the CPA exam and positioned to accept high-level leadership roles in either public accounting or corporate environments. For CPA licensure in Utah, an applicant must pass the four sections of the CPA exam, complete 2000 hours of accounting-related experience under a CPA, and meet minimum education requirements. The education requirement may be satisfied by completion of an undergraduate and graduate degree in accounting from an AACSB or ACBSP accredited program.

Program Goals

Upon completion of the Master of Accountancy, students will be able to:

  • Demonstrate a mastery of accounting fundamentals and professional standards within the core accounting areas:
    • Financial Accounting
    • Managerial/Cost Accounting
    • Tax
    • Audit 
  • Analyze and evaluate ethical situations that might arise in a professional environment.
  • Communicate effectively in writing, orally and interpersonally.
  • Analyze complete financial problems, make reasonable assumptions, and develop and support appropriate solutions.

Program Requirements

The program requires 30 credits for those students who have completed a bachelor’s degree in Accounting or 26 hours for students who have completed required courses as Early Entrants to the MACC Program. It is expected that these students will complete the program in one calendar year. Students with other academic preparation are also encouraged to apply, and complete additional credits of prerequisite course work. Admitted students will be officially informed which, if any, prerequisite classes are required at the time of admission. Admission to the program is possible during Fall, Spring and Summer semesters. The typical expected credit load per semester is 12 credits in Fall, 12 credits in Spring, and 6 credits in the Summer. The typical expected Spring credit load will be reduced to 8 credits for Early Entrants to the MACC Program.

Requirement Description Credit Hours Prerequisites
I. Prerequisite Courses 24*  
For students without a Bachelor's Degree in Accounting*
ACCT 350 Intermediate Accounting I 4 ACCT 313
ACCT 364 Intermediate Accounting II 4 ACCT 350
ACCT 374 Cost Accounting 4 ACCT 213
ACCT 454 Auditing 4 ACCT 360
ACCT 467 Accounting Information Systems 4 ACCT 313, BUSI 300
ACCT 474 (or ACCT 471/472) Individual Income Tax 4 ACCT 313
II. Required Courses 22  
MACC 602  Information Technology in the Business Environment 2  
MACC 604  Governmental and Non-Profit Accounting 2  
MACC 608 Auditing and Attestation 2  
MACC 611  Advanced Federal Taxation 2  
MACC 612 Accounting Analytics 2  
MACC 620 Accounting Ethics 2  
MACC 622  Taxation of Corporations I  2  
MACC 624 Taxation of Pass-Through Entities I 2  
MACC 605C  Communication and Teamwork 2  
MACC 630C Managerial Accounting 2  
MACC Electives   4  
MBA Electives   4  
Total Hours for the MACC Program 30  

*Students entering with a bachelor’s degree in Accounting from an AACSB or ACBSP accredited institution will not be required to take prerequisites. Students without a bachelor's degree as specified will be notified by the program director which prerequisite classes will be required based upon a review of transcripts. For an initial assessment, please contact the MBA & Graduate Program Operations Director, or the Graduate Business Programs Advisor. Prerequisite courses are charged at the undergraduate tuition rate.

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