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 B.S. in Accounting (or equivalent), the required courses include:

Course List

Code	Title	Hours
ACCT 5860	Contemporary Management Accounting Issues	3
ACCT 5900	Advanced Auditing Seminar	3
ACCT 5920	Financial Accounting and Reporting Seminar	3
Select two courses from the following:		6
ACCT 5150	Advanced Financial Accounting & Reporting
ACCT 5210	Accounting Data Analytics
ACCT 5300	Accounting for Public Sector Entities
ACCT 5500	Fraud Examination
ACCT 5550	Forensic Accounting
ACCT 5610	Comparative Accounting Theory
ACCT 5840	Federal Taxation of Entities
ACCT 5850	Estate and Elder Planning
ACCT 5980	Internship (Max 3 credits)
ACCT 5990	Non-thesis Master's Research (Max 6 credits)
Additional 15 credits chosen from advisor approved courses		15
Total Hours		30

A total of 30 credits is required for this degree.

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. Those electing for the thesis option include 6 credits of ACCT 5000 in the additional 15 credits (must still complete comprehensive paper and portfolio).

If a student has not earned a B.S. 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).

For more information on requirements, visit the University of Idaho Accounting (B.S.Bus.).

Please see the Graduate Student Handbook for details and program requirements on earning this degree.

1. Graduates will demonstrate proficiency in the following core areas of accounting: financial, auditing, and managerial.

2. Graduates will apply critical thinking, research, and data-driven analytic skills to solve accounting-related problems ethically and effectively.

3. Graduates will communicate accounting information and analytical findings clearly and professionally in both written and oral formats.

4. Graduates will engage in experiential learning opportunities that enhance their professional identity, clarify career purpose, and deepen their understanding of the accounting profession’s role in business and society.

5. Graduates will demonstrate teamwork, leadership, and collaboration skills consistent with the values of the accounting profession and the broader business community.