The Master of Accounting (MAcc) program is a 30 credit hour program (10 courses) which provides an advanced education in taxation, financial accounting, and auditing necessary for students to pursue leading positions in public practice, business, government, and related fields. The MAcc is designed to provide the skills necessary to build a successful career in the multifaceted, dynamic practice of accounting. Completion of the MAcc fulfills the 150 credit hour requirement for becoming a CPA. Internship, career development services, and other opportunities further enrich and support your graduate accounting studies. Nationwide, accounting firms have significantly increased hiring MAcc graduates and decreased hiring bachelors graduates.
Admission to the MAcc can occur through application to the traditional MAcc or the 3/2 MAcc program. MAcc classes are mostly taught on weekday evenings (Monday through Thursday), allowing students to work or participate in internships. The MAcc curriculum includes five core courses and five elective courses, with suggested concentrations in Taxation or Financial Reporting/Auditing.
MAcc Degree Requirements
The MAcc is a 30 credit hour program (10 courses) which requires 15 hours for the core curriculum and 15 hours of electives.
MAcc Core Curriculum (see webpage on Core-Curriculum)
- ACC 407 - Taxation of Business Entities
- ACC 415 - Advanced Financial Accounting
- ACC 425 - Forensic Accounting
- ACC 616 - Accounting Theory and Development
- ACC 625 - Accounting and Tax Research
- ACC 648 - Financial Statement Analysis
- ACC 660 - Analysis and Decision Making
Accounting Electives (see webpage on MAcc Electives)
Students are required to complete five accounting electives, three of which should be in a concentration (Tax or Financial Reporting/Auditing). Elective courses supplement the core classes with detailed study into a particular area of accounting and provide some individual focus. Since the MAcc requires 18 hours of graduate courses (600 level or above) and requires two 400 level courses in the core curriculum, generally only two electives from 400 level courses can qualify.
UH Manoa Advantages For A MAcc
Low Tuition / Great Value
- See webpages on Tuition & Fees and About SOA.
- The Shidler College of Business is the only AACSB International accredited institution in Hawai‘i that offers a Master of Accounting program.
Excellent Career Placement
After passing the CPA examination, SOA alumni often choose a variety of positions in addition to practicing as a CPA. For example, over 40% of our alumni who are active members of the Hawai’i Society of CPAs are not practicing CPAs, but are working in business and industry. In a survey of graduates, the SOA found that about 84% of the responding graduates are working in accounting-related positions.
The Shidler Office of Internships and Career Development works diligently to establish, maintain and strengthen business and alumni connections to link recruiters and students. Below is a sample of companies that have hosted MAcc interns or have hired MAcc graduates:
- Bank of Hawaii
- Ernst & Young
- First Hawaiian Bank
- Ikeda & Wong CPA
- N&K CPAs
- U.S. Air Force Audit Agency
MAcc (Traditional Program)
The MAcc program admits students in both the fall and spring semesters. It can be completed on either a part-time or full-time basis. Typically, a full-time student who has completed all the undergraduate deficiencies can complete the program in 12-18 months, while non-accounting majors usually take two years to complete the program. The MAcc program offers the following benefits and opportunities:
- Prepare for the Certified Public Accountant (CPA) exam and earn a master’s degree
- Meet the 150 credit-hour CPA licensing requirement
- Access to internationally recognized faculty
- Strong alumni network – about half of the CPAs in the State of Hawai‘i are Shidler College alumni and many more hold leading positions on the U.S. mainland and around the world.
3/2 MAcc (BBA + MAcc)
The 3/2 MAcc program is designed for current undergraduate students enrolled at the Shidler College of Business. You are eligible to apply if you:
- Currently have at least two semesters remaining prior to graduation from the Shidler College of Business,
- Have taken at least two upper-division accounting courses, and
- Have a 3.4 overall or 3.4 accounting GPA.
No automatic admission is granted if meeting these requirements; the final admission decision is determined by the SOA admission committee.
The 3/2 MAcc offers the following benefits:
- GMAT is not required for admission.
- Pay the lower undergraduate tuition rates for up to six credits towards the MAcc degree.
- Gain advanced admission and smoothly transition into a graduate program while finishing your undergraduate degree.
- More efficiently complete the MAcc and meet the 150 credit-hour CPA licensing requirement.
- Classes are offered at night, so students can work during the day while enrolled in the MAcc.
MAcc Admission Guidelines
- GPA 3.0 (3.4 for 3/2 MAcc)
- GMAT or GRE taken within the last five years. GMAT score (or GRE equivalent) of at least 500
- TOEFL or IELTS (International applicants)
- Statement of Objectives
In order to apply for the MAcc, the candidate must have taken introductory accounting courses, such as:
The deadline for scholarship consideration and international applicants is March 1st. The regular review deadline for all MAcc applicants is May 1st.
Students who do not hold an undergraduate degree in accounting must complete the following deficiency courses while enrolled in the MAcc program:
- ACC 321 - Intermediate Financial Accounting I
- ACC 323 - Intermediate Financial Accounting II
- ACC 401 - Individual Federal Income Taxation
- ACC 409 - Accounting Information Systems
- ACC 418 - Auditing
Students with an accounting degree must complete any missing courses prior to graduation from the MAcc program.
If you have any questions regarding the information above, please contact Marc Endrigat at firstname.lastname@example.org.
For more information, see webpage on How to Apply.