~ GMAT Waiver: Starting now through September 1, 2021, the School of Management will be offering all students a GMAT waiver. Learn more here.
MSA
Master of Science in Accounting
Experience Michigan
Experience Online
WHAT IS THE MS IN ACCOUNTING?
The MS in Accounting is an online program designed to help students meet the challenges of a dynamic professional career in accounting. Students will emerge from the MSA prepared to complete the Certified Public Accountant (CPA) exam as well as other professional certifications in accounting. The MSA program is open to students with an undergraduate accounting degree and those from all other disciplines. The MSA program is designed to ensure all students to succeed, no matter their educational background; and also allows students to complete the 150 credit hours required to become a Certified Public Accountant (CPA). Students without business courses in their educational background may need additional courses to meet CPA requirements. See the CPA Requirements tab for more details.
WHY THE UNIVERSITY OF MICHIGAN-FLINT MSA?
The University of Michigan is known globally as a leader in higher education. The accounting faculty at the University of Michigan-Flint’s School of Management enables students to develop an understanding of advanced concepts and essential skills for today's accounting practices. The MSA faculty are experienced, tested, and respected experts in their field, and bring practical knowledge into the online classroom. In addition, our faculty are highly accessible and committed to your success as a student and as a professional. MSA students will continually develop professional skills such as: communication, critical and analytical thinking, integration of key knowledge, creating support structures, and the ability to effectively interact with a diverse demographic.
THE ONLINE MASTER OF SCIENCE IN ACCOUNTING
The Master of Science in Accounting (MSA) is a 100% online program. This approach provides flexible interactions many students and professionals require in their busy lives. The online MSA experience provides the in-class experience in the online setting. Online learning is done through many techniques including discussion boards, online chats, audio and video casts, and other methods. The University of Michigan-Flint utilizes the Blackboard learning platform for its online education.
The MSA is designed to be accessible to both students and busy working professionals from a wide geographic area. MSA online tuition is extremely affordable for both in-state and out-of-state students. Students without an AACSB accounting bachelor degree may have to complete two Foundation courses. The first MSA Foundation course is offered online in the Spring semester and in our hybrid/blended online format in the Fall semester.
MSA REQUIREMENT
MSA Foundation (6 credits hours) (waivable)
ACC 521, Accounting for Managers
ACC 530, Intermediate Financial Reporting
MSA Core (21 credit hours)
ACC 535, Financial Reporting Special Topics
ACC 545, Seminar in Management Accounting
ACC 550, Individual Federal Income Taxation
ACC 555, Advanced Federal Income Taxation Theory and Research
ACC 565, Seminar in Contemporary Accounting Systems and Control
ACC 575, Auditing and Assurance Services
ACC 580, Advanced Governmental and Nonprofit Accounting and Financial Reporting
MSA Elective (3 credits) (one class):
ACC 525, VITA, Tax Preparation
ACC 538, Advanced Financial Reporting
ACC 562, Forensic Accounting
FIN 567, Financial Statement Analysis
MSA or MBA Electives (6 credits) (two classes)
Please refer to the online catalog for the MSA requirements.
Completion Time
Depending on your educational background, you may be able to complete the MSA in 12 months. As an MSA student, you can also take as long as five years to complete your degree. Many students wish to pursue the degree part-time and can complete the degree in 20-24 months. For a sample schedule created for you, please contact Craig Gomolka, Business Programs Recruiter, 810.237.6676, cgomolka@umich.edu.
Dual MBA/MSA
Students can pursue their dual MBA/MSA degrees and count courses toward both degree requirements. The MSA is an online degree program and the MBA is a hybrid or blended online program. See Dual Degrees for more details.
Program Costs
In-State Tuition Out-of-State Tuition
$808.50 per credit hour $1007.50 per credit hour
FEES by course type
Online course ~ (no fees for Winter 2021 - COVID-19)
Net+ course ~ (no fees for Winter 2021 - COVID-19)
Evening course ~ (no fees)
Hyperflex course ~ (no fees for Winter 2021 - COVID-19)
Please note: The MSA can be completed 100% online.
Registration Assessment
Covers, but is not limited to, student services such as technology, student organizations/engagement, club sports, and recreation center ~ $227 per semester
Estimated Program Costs (in-state)
$26,997.00 - $32,578.00
Estimated Program Costs (out-of-state)
$32,967.00 - $37,742.00
- Tuition varies based on MSA foundation course waivers
- Tuition based on online MSA courses.
RESIDENCY GUIDELINES TO QUALIFY FOR IN-STATE TUITION
All residency requirements at the University of Michigan are set forth by the Board of Regents and are reviewed in the Office of the Registrar on the Ann Arbor campus. Please view the University of Michigan Guidelines for Qualifying for In-State Tuition. There are three criteria (Residence, Attendance or Service) and the application is at the bottom of the page. You must be an admitted student to apply.
Tuition and fees are subject to change at any time without prior notice by action of the University of Michigan Board of Regents. Last updated: 9/1/2020
Applying
To be considered for admission, submit the following to the Office of Graduate Programs, 251 Thompson Library:
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$55 application fee (non-refundable)
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Official transcripts from all colleges and universities attended
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Official GMAT (official GMAT website) or GRE (official GRE website) scores sent directly to the University of Michigan-Flint or a GMAT Waiver.
- Statement of Purpose: a one-page, typed response to the following question: “What are your career objectives and how will a MSA degree contribute to accomplishing these objectives?”
- Resume, include all work experience and education experience.
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Two letters of recommendation (professional and/or academic). Submit letters using the form provided during the online application.
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International students must submit additional documentation. Visit the International Students page for details.
GMAT WAIVER
In light of the COVID-19 situation, the University of Michigan-Flint School of Management understands student’s struggles to efficiently prepare for the GMAT. Starting now through September 1, 2021, the School of Management will be offering all students GMAT waivers. To request a GMAT waiver, please contact Craig Gomolka, Business Programs Recruiter, cgomolka@umich.edu after you have submitted your application.
ADMISSION
The School of Management uses all the materials collected in the application to determine admission. The MSA program calculates the students overall undergraduate GPA from all schools attended and combines it with their GMAT or GRE score. The MSA program will review a student’s statement of purpose, resume and recommendations. A decision is based on a student’s entire application. The quantitative formula is (GPAx200) + GMAT/GRE. A student achieving an index of 1100 or greater has an opportunity for a standard admission, with an index of 1000-1099 a student may have an opportunity for probationary admission.
Application Deadlines
- Winter Semester: November 15 (Winter 2021 deadline extended to December 1, 2020)
- Spring Semester: March 15
- Summer Semester: May 15
*You must apply by the early deadline to be eligible for scholarships, grants, and research assistantships.
International students are required to apply earlier than the deadlines posted here. The final deadlines for international students are May 1 for the fall semester, September 1 for the winter semester, and January 1 for the spring term.
CPA
There are several approaches to completing the education requirements to become a CPA and the University of Michigan-Flint School of Management offers three options:
- Master of Science in Accounting
- Master of Business Administration w/ 12 credits in Accounting
- Undergraduate degree w/ 150 total credits
CPA Licensure Requirements
To become a licensed CPA in the state of Michigan students must complete three requirements:
- Education Requirement
- Experience Requirement
- Examination Requirement
To find specific details about the state of Michigan and other state’s exam requirements, please view the NASBA website and select CPA Exam. Information about becoming a licensed CPA in Michigan can be found under NASBA – CPA Michigan and the State of Michigan LARA - CPA.
The requirements to become a CPA are somewhat detailed. However, early planning and consultation with an Accounting faculty member or School of Management advisor will enable you to complete the educational preparation necessary to enter this rewarding field efficiently and effectively.
Education Requirements
One of the following two education requirements must be completed to become a CPA:
- Complete at least 150 semesters hours of undergraduate education, including at least 30 semesters hours of accounting courses and at least 39 semester hours of other business courses.
- Complete a master’s degree in accounting or business administration that includes at least 12 graduate semester hours of accounting.
Experience Requirements
CPA candidates must complete one year of qualifying audit experience in a CPA firm or government agency under the direction of a licensed CPA.
Examination Requirements
In order to be eligible for the Uniform CPA Examination as a candidate of Michigan, you must meet the following requirements:
- Have completed a curriculum required for a baccalaureate degree from a regionally accredited institution (or equivalent educational institution) including the completion of:
- 3 semester hours (4.5 quarter) hours in Auditing.
- 21 semester (31.5 quarter) hours in accounting including study in each of the following:
A. Financial Accounting and Accounting Theory
B. Managerial Accounting, including Cost Accounting
C. Accounting Systems and Controls
D. U.S. Federal Taxation
E. Governmental/Fund Accounting - 24 semester (36 quarter) hours in general business subjects
- Candidates must complete all four parts of the Uniform CPA Exam (NASBA information).
UM-Flint Master’s Programs
The route to becoming a CPA varies by student. Students that have completed a Bachelor degree in accounting or in any other discipline can complete the education requirements for licensure and examination with the three options the University of Michigan-Flint School of Management offers. Students without an accounting/business undergraduate degree may need additional business courses to meet the requirements. Section 4 of the Examination requirement is the biggest concern for students without undergraduate degrees in business/accounting.
Students considering a Master program to complete the 150 credit hour requirements can pursue the University of Michigan-Flint Master of Science in Accounting (MSA). Some students may be able to meet the requirements with the Master of Business Administration (MBA) with a Concentration in Accounting. Students without accounting or business undergrad degrees may have to pursue additional course work to meet the CPA requirements. Those students may wish to pursue the Dual MBA/MSA program. Please contact a School of Management advisor or faculty member for questions about the CPA.
