Taxation Practice Master of Science Degree

The MS in Taxation Practice program is tailored to meet the needs of students without an accounting undergraduate degree and enables graduate students not interested in becoming CPAs to pursue their interest in taxation. The degree requirements are similar to those of the MS in Taxation program with one major difference. The MS in Taxation Practice program is not registered with the State Education Department’s Office of the Professions as meeting the 150-hour CPA education requirement.

The Curriculum
A typical program for a student accepted into full time graduate study requires the completion of 30 credits. Most students complete the course work in one-year, while others study part-time and complete the program in two or more years. The required courses necessary to complete the program include the following:

Graduate Accounting Courses

Course # Course Description Credits
ACC 631     Principles of Tax Research 3
ACC 633 Corporation Taxation 3
ACC 642 Taxation of Partnerships 3
ACC 694 Seminar in Taxation and Financial Planning 3
  2 Tax Electives 6
  2 Accounting Electives 6
  Total Graduate Accounting Credits 24

Graduate General Business Courses

Course # Course Description Credits
  2 General Business Electives
(may include accounting and taxation courses)
  Total General Business Credits 6
  Total Program Credits 30