Accountancy (M.Acct.)

The Master of Accountancy degree requires 30 semester credits beyond the bachelor's degree, and is designed to meet the 150-credit requirement for taking the CPA examination in Idaho. Completion of this degree qualifies students to enter the public accounting profession in auditing, tax, or other positions ultimately requiring a CPA license.

Students seeking the M.Acct. degree will develop a degree plan in consultation with their advisors, complete at least 30 credits of course work, and successfully complete a comprehensive paper and portfolio.

If a student has earned a BS in Accounting (or equivalent), the required courses include:

ACCT 586Contemporary Management Accounting Issues3
ACCT 590Advanced Auditing Seminar3
ACCT 592Financial Accounting and Reporting Seminar3
Select two courses from the following:6
Advanced Financial Accounting & Reporting
Accounting for Public Sector Entities
Federal Taxation of Entities
Estate and Elder Planning
Internship (Max 3 credits)
Non-thesis Master's Research (Max 6 credits)
Total Hours15

In addition students must have taken at least one US tax class, and at least one Business Law class at the upper-division undergraduate level or at the graduate level. An additional 15 credits are chosen from approved options. Those electing the thesis option include 6 credits of ACCT 500 in the additional 15 credits (must still complete comprehensive paper and portfolio).

If a student has not earned a BS in Business (or equivalent), in addition to the above mentioned courses, the student must take or have taken at least 24 credits of business, economics, statistics, and business law courses at the undergraduate level or at the graduate level. These courses must include at least two business disciplines (e.g. management, marketing, and finance).