Master of Science in Accountancy

• 90% Employment. 90% of those seeking employment achieved a full-time job after graduation.
• 78% Pass Rate. Miami Herbert’s CPA exam first-time pass rate compares to the national average of 55%.
• 8+ Points Higher. The average Miami Herbert student CPA exam score is 8+ points higher than the national average of 72.3.
• #37 Ranked. The Financial Times ranking placed Miami Herbert’s Master of Accountancy at #37, 2020.

Who's It For?

The MS in Accountancy program is ideal for those who seek employment with public accounting firms as auditors, or with industry or government as accounting and information specialists.

• Students should demonstrate an understanding of International Financial Reporting Standards (IFRS) including its basic history, its standard-setting structure, and significant accounting concepts and principles and how they compare to the U.S. Generally Accepted Accounting Principles (U.S. GAAP).
• Students should understand the financial reporting related to the income tax provision in accordance with the requirements under ASC 740 (accounting for income taxes).
• Students should demonstrate a good understanding of the importance of the footnotes to financial statements while evaluating reported financial numbers and be able to recast financial statements for comparability across years.

Curriculum Requirements

The MSA program offers two tracks: Assurance (MSA-Assurance) for students planning to go into public accounting and Corporate Accounting (MSA-Corporate) for students planning careers as controllers, CFOs, or financial analysts. The MSA is designed for the student who has taken the accounting and related courses required for an undergraduate major in accounting or other undergraduate business majors who have successfully completed the Accounting Summer Intensive Program. These students should be able to complete the MSA in a year or less provided they enroll as full-time students.

Undergraduate Course Requirements

The courses listed below are undergraduate prerequisites that, unless already completed, must be fulfilled in order to be admitted for graduate study. For most graduate tax classes including ACC 648 Financial Reporting Implications of Income Taxes., the equivalent of ACC 404 Advanced Taxation(Corporate and Partnership Income Taxation) is also required. Students can satisfy this prerequisite by taking ACC 639 Income Taxation and Business Entitles which is offered in a 9-day intersession format in August before the start of the fall semester. If a candidate does not have an undergraduate business degree, additional business prerequisites (economics, marketing, management, finance, and others) will also be required.

• ACC 211 Principles of Financial Accounting 3
• ACC 212 Managerial Accounting 3
• ACC 301 Cost Accounting 3
• ACC 311 Intermediate Accounting I 3
• ACC 312 Intermediate Accounting II 3
• ACC 402 Auditing 3
• ACC 403 Fundamentals of Taxation 3
• ACC 406 Accounting Systems 3

Master of Science in Accountancy—Assurance Track (MSA-Assurance) (Accounting Major)

The program requires 30 semester hours consisting of nine required courses and the balance of approved elective courses provided the student has an undergraduate degree in Accounting, or its equivalent, from an accredited institution. In addition to the nine required courses, students must select four courses from the designated course list. Other courses can be selected from the list of approved electives or in consultation with the program director. Courses with a 600-level designation are designed for graduate students. Courses with a 500-level designation are open to upper-level undergraduate students and do not count toward the MSA degree. Unless otherwise noted, courses in the program are two semester hours (two credits).

Required Courses 16

• ACC 610 Financial Reporting Research
• ACC 622 Advanced Issues in Auditing
• ACC 628 Introduction to Accounting Analytics
• ACC 630 International Financial Reporting Standards
• ACC 648 Financial Reporting Implications of Income Taxes.
• ACC 672 Advanced Financial Analysis
• BUS 610 Communicating for Career Success

Additional Courses 14

The remaining courses will be selected from the following or other courses approved by the program director and a pre-approved list will be provided:

• ACC 603 Studies in Financial Reporting Issues
• ACC 604 Seminar in Cost Accounting
• ACC 606 Internal Auditing
• ACC 611 Auditing Seminar
• ACC 620 Accounting Controls in Information Technology
• ACC 623 International Accounting and Taxation
• ACC 624 Accounting for Governmental and Not-for-Profit Entities
• ACC 626 Litigation and Advisory Services
• ACC 627 Accounting Regulations and Compliance
• ACC 639 Income Taxation and Business Entities
• ACC 640 Corporate Taxation I
• ACC 641 Corporate Taxation II
• ACC 642 Seminar in Taxation
• ACC 664 Global Mergers and Acquisitions: Accounting and Related Issues
• ACC 677 Forensic Accounting
• ACC 699 Directed Readings (Internal Auditing Internship)
• BSL 675 Advanced Business Law
• BSL 691 The Public Corporation: Legal Perspectives
• FIN 650 Financial Investment
• FIN 670 Corporate Finance
• MAS 637 Applied Regression Analysis I
• MAS 639 Data Acquisition, Preparation, and Visualization
• MAS 648 Machine Learning for Data Analytics I

Total Credit Hours 30

Any other electives must be selected in consultation with the Program Director.

Master of Science in Accountancy—Corporate Accounting Track (MSA-Corporate) (Accounting Major)

The program requires 30 semester hours consisting of eight required courses and the balance of approved elective courses provided the student has an undergraduate degree in Accounting, or its equivalent, from an accredited institution. In addition to the eight required courses, students must select five courses from the designated course list. Other courses can be selected from the list of approved electives or in consultation with the program director. Courses with a 600-level designation are designed for graduate students. Courses with a 500-level designation are open to upper-level undergraduate students and do not count toward the MSA degree. Unless otherwise noted, courses in the program are two semester hours (two credits).

Required Courses 15

• ACC 606 Internal Auditing
• ACC 610 Financial Reporting Research
• ACC 628 Introduction to Accounting Analytics
• ACC 630 International Financial Reporting Standards
• ACC 648 Financial Reporting Implications of Income Taxes.
• ACC 672 Advanced Financial Analysis
• BUS 610 Communicating for Career Success

Additional Courses 15

• ACC 603 Studies in Financial Reporting Issues
• ACC 604 Seminar in Cost Accounting
• ACC 611 Auditing Seminar
• ACC 620 Accounting Controls in Information Technology
• ACC 622 Advanced Issues in Auditing
• ACC 623 International Accounting and Taxation
• ACC 624 Accounting for Governmental and Not-for-Profit Entities
• ACC 626 Litigation and Advisory Services
• ACC 627 Accounting Regulations and Compliance
• ACC 639 Income Taxation and Business Entities
• ACC 640 Corporate Taxation I
• ACC 641 Corporate Taxation II
• ACC 642 Seminar in Taxation
• ACC 662 Taxation of Multinational Corporations
• ACC 664 Global Mergers and Acquisitions: Accounting and Related Issues
• ACC 677 Forensic Accounting
• ACC 699 Directed Readings
• BSL 675 Advanced Business Law
• BSL 691 The Public Corporation: Legal Perspectives
• FIN 650 Financial Investment
• FIN 651 Advanced Topics in Investments
• FIN 660 International Finance
• FIN 670 Corporate Finance
• FIN 671 Advanced Topics in Corporate Finance
• FIN 674 Financial Analysis of Mergers and Acquisitions
• MAS 637 Applied Regression Analysis I
• MAS 639 Data Acquisition, Preparation, and Visualization
• MAS 648 Machine Learning for Data Analytics I

Total Credit Hours 30

Any other electives must be selected in consultation with the Program Director.

Future-Proof Your Career

When you graduate from Miami Herbert, you join a diverse community of 45,000+ business leaders around the world. One-on-one career coaching accelerates your opportunities. Alumni employers include:

• Alvarez & Marsal
• Berkowitz Pollack Brant
• BDO
• Cheery Bekaert
• Deloitte
• Ernst & Young
• Grant Thornton
• KPMG
• Lennar
• Mastec
• MBAF
• PwC
• RSM
• Royal Caribbean
• Ryder