For students who earned an undergraduate degree in public accounting and need 30 more credits to sit for the New York State CPA exam, the Master of Science in Accounting (MSA) program is an ideal choice.
In 10 courses, most students meet the 150-credit-hour educational requirement for the New York State (NYS) CPA examination. Applicants are advised to visit www.nasba.org before beginning the program, however, to check whether this degree, combined with their specific undergraduate degree in accounting, will meet the minimum qualifications.
MSA students must complete 30 credits (10 courses) at Fordham to earn the degree. The program structure is as follows:
Required Accounting and Taxation Courses
(six courses, 18 credits)
- AC 7125 Financial Statement Analysis
- AC 7136 International Accounting
- AC 7160 Internal Reporting and Control
- AC 7176 Auditing of Accounting Systems II
- TX 7001 Corporate Taxation
- TX 7010 Federal Research and Procedure
(three courses, 9 credits)
These electives can be any advanced-level accounting or tax courses offered in addition to the required courses, except for AC 6111 Fundamentals of Accounting, AC 7105 Financial Accounting and AC 7184 Business and Individual Entity Taxation.
(one course, 3 credits)
Recommendations for the advanced-level business elective are:
- BE 7230 Macroeconomics
- BL 7320 Business Law II
- FN 7421 Principles of Modern Finance
Based on feedback from accounting partners and executives, as well as recent alumni, we have added prerequisites to the MSA curriculum.
Degree candidates who have not had any professional training or academic coursework using basic U.S. tax concepts—for example, those who have not taken an U.S. Internal Revenue (IRC) based tax course in their undergraduate studies—are required to take:
- AC 7184 Individual and Business Entity Taxation (3 credits)
Degree candidates whose native language is not English and who have not completed the full four years of an undergraduate program in the United States or United Kingdom are required to take:
- MS 809A Advanced Presentations and Public Speaking (1.5 credits)
- MS 809B Advanced Corporate Communications for Accounting and Taxation Professionals (1.5 credits)
Individual and Business Entity Taxation and both 1.5-credit courses are required to be taken during the first semester. Although this increases the number of credits and courses required for the MS degree, these courses add significant value.
- For students who are required to take the Individual and Business Entity Taxation class, the program is 33 credits.
- For students who are required to take the two advanced communications mini-courses, the program is 33 credits.
- For students who are required to take Individual and Business Entity Taxation and the two advanced communications mini-courses, the program is 36 credits.
This school offers programs in: