UM-Flint classes & events delayed until 11 a.m. today

All University of Michigan-Flint classes and events are postponed today Wednesday, January 16, 2019 until 11:00 a.m. due to weather conditions. 


Net+ Master of Science in Accounting


What is Net+?

The Net+ Master of Science in Accounting (MSA) is a mixed-mode MSA degree, which is often called a hybrid MSA or a blended MSA. This approach combines the personal interaction of a traditional face-to-face MSA supplemented with an online MSA experience. This format offers the networking benefits of in-class experiences with the convenience of online learning. The Net+ MSA is designed to be accessible to busy working professionals from a wide geographic area. While we do not call the program an executive MSA, virtually all of our Net+ students are working full-time.

Utilizing this format, 60% of coursework is completed online and the remaining 40% of the program is in the classroom. The Net+ MSA is also similar to a weekend MSA since the in-class meetings occur on two weekend (Friday and Saturday) per semester. These weekend "residencies" focus on the benefits of interaction among students and the professor. The interactions are enhanced through lectures, group discussions, debates, simulations, guest speakers, team-based learning, presentations, and many other engaging activities. As you can see, the Net+ format is a combination of a weekend MSA, an online MSA, and a traditional in-class MSA.



The Net+ MS in Accounting program is 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 Net+ 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.

The University of Michigan-Flint School of Management MSA faculty enable students to develop an advanced understanding of 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 and traditional classroom. In addition, MSA faculty are highly accessible and committed to your success as a student and as a professional.

The MSA program also provides to students the opportunity to further develop 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 plus more.


Net+ Weekend Residency Schedule
 7:30 am - 8:30 am Catered Breakfast / Networking
8:30 am - 12:30 pm  AM Class Session
12:30 pm - 1:30 pm Catered Lunch / Networking
1:30 pm - 5:30 pm PM Class Session

A light snack is also served during the afternoon class session.
Residency session attendance is mandatory.

NOTE: If a Net+ MSA student takes two courses in the same semester (one AM Course and one PM Course), that student will be on campus for the entire day on both Friday and Saturday of each weekend residency. If a student elects to take a single course in a semester, said student will be on campus for 1/2 of each day Friday and Saturday, either the morning of afternoon session, depending on when which time slot the course is scheduled.  When registering for courses, students should elect only one course for each time slot (AM or PM).  Students can take a maximum of two courses per semester in the Net+ MSA due to the on-campus sessions.



Please refer to the online catalog for the Net+ MSA requirements.



Students can pursue dual MBA/MSA degrees and double count courses toward both degree requirements.  See Dual Degrees for more details.


MSA Scholarship

This is a competitive scholarship for students admitted to the MSA program.  Students eligible for this scholarship must have a minimum of a 3.0 cumulative GPA, calculated by the School of Management, and a 500 GMAT score.  Students selected for this scholarship will be awarded a $3,000 scholarship.  The award will be disbursed in the student’s first two semesters, $1,500 first semester and $1,500 second semester.  Each student receiving the award must maintain half-time status during their first two semesters to receive the scholarship. 

Program Costs

In-State Tuition                         Out-of-State Tuition

$741.25 per credit hour                            $923.75 per credit hour 



Net+ fee ~ $446 per course


Mixed-mode fee ~ $87 per course

Online course fee ~ $46 per credit hour              

University Fees

Registration Assessment ~ Covers, but is not limited to, student services such as technology, student organizations/engagement, club sports and recreation center ~ $216 per semester

Please note: Students taking a Net+ course will pay Net+, mixed-mode, and University fees. Students taking an evening course will pay University fees. Students taking an online course will pay online course and University fees. 


Estimated Program CostS (in-state)

If all your courses are: 

Net+ ~ $28,707.50 - $34,449.00 (in-state)

Estimated Program CostS (out-of-state)

Net+ ~ $34,182.50 - $41,019.00 (out-of-state)


Please Note: Program costs vary depending upon  SA Foundation course waivers.



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: 9/4/2018



To be considered for admission, submit the following to the Office of Graduate Programs, 251 Thompson Library:


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
  • Fall Semester Early Deadline: May 1*
  • Fall Semester Final Deadline: August 1
  • Winter Semester: November 15
  • 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.


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: 

  1. Education Requirement
  2. Experience Requirement
  3. 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:

  1. 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. 
  2. 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:

  1. Have completed a curriculum required for a baccalaureate degree from a regionally accredited institution (or equivalent educational institution) including the completion of:
  2. 3 semester hours (4.5 quarter) hours in Auditing. 
  3. 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
  4. 24 semester (36 quarter) hours in general business subjects
  5. 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. 


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