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MACC Admission Requirements

Degree Completion Time

The Master of Accountancy (MACC) program is structured for working adults who want to advance—personally and professionally. Degree completion time is determined by the student’s semester course load and previous background coursework. Students will work directly with their advisor to determine their individual degree completion time. Courses are taught fully online or in the evenings, during the traditional ESU fall, spring, and summer semesters.

Master’s in Accounting Admission Requirements

To be admitted into the MACC program, you need a completed bachelor's degree in accounting or equivalent and an acceptable Graduate Management Admissions Test (GMAT) score or GRE equivalent. The required GMAT score depends upon your grade point average (GPA) for your bachelor's degree: The higher your GPA, the lower the required GMAT score; however, the lowest acceptable GMAT score is 450, regardless of your GPA. The lowest acceptable GPA is 2.75. If you are an international student, you will need to achieve a score of at least 550 on the Test of English as a Foreign Language (TOEFL) or successfully complete English courses at our university.

*Students can be exempt from taking the GMAT or GRE if the meet these requirements:

  1. They hold a bachelor’s degree from an AASCB accredited program and hold a GPA of 3.5 or higher.
  2. They have a U.S. Master’s Degree.
  3. They have significant leadership/managerial experience (can be requested from the graduate committee, by submission of resume and statement of professional accomplishment).

For detailed information on graduate admission and where to submit your transcripts visit:
For detailed information on admission to the MACC program, please visit:

Conditional Admittance to the MACC Program

Prospective students who do not meet the calculated MACC admission formula but meet all other admission requirements may request conditional admission from the School of Business Graduate Committee. Individuals will work directly with the committee to determine if they meet the conditional admission requirements.

Background Competency Requirements:

Applicants must hold a bachelor’s degree in Accounting or equivalent from an accredited institution of higher learning. Applicants who do not meet the background competency requirements should contact James Willingham at or  (620) 341-5456.

AACSB Accreditation

The School of Business at Emporia State University is internationally accredited through the Association to Advance Collegiate Schools of Business (AACSB International). This accreditation is the “gold standard” that identifies business programs of the highest quality. Less than 5% of all business programs in the world are so highly accredited.

CPA Exam Requirements

An applicant for admission to the initial examination must have successfully completed course work consisting of at least 150 semester hours, with a concentration in accounting, at a college or university recognized by the board and that the applicant is the holder of a baccalaureate or higher academic degree.

The "concentration in accounting" required to qualify for admission to the certified public accountant examination shall be as follows:

(1) At least 42 semester credit hours in business and general education courses including: 

  1. Macro-economics and micro-economics plus one upper-division economics course
  2. At least two courses in legal aspects of business or business law
  3. College algebra or higher level course
  4. Statistics and probability theory
  5. Computer systems and applications
  6. Finance
  7. Management and administration
  8. Marketing
  9. Production, operations research, or applications of quantitative techniques to business problems

(2) At least 11 semester credit hours in written and oral communications. 

(3) At least 30 semester credit hours in accounting theory and practice including:

  1. Financial accounting
  2. Managerial accounting
  3. Cost Accounting
  4. Intermediate Accounting I
  5. Intermediate Accounting II
  6. Auditing
  7. Income tax
  8. Accounting systems beyond an introductory computer course