General Graduate Admission Policies are listed at https://catalog.ndsu.edu/graduate/admission-information/.

Admission Requirements

For consideration of admission in full standing, MAcc applicants should meet the following requirements in addition to those listed in the Graduate Admission Policies linked above:

• Minimum GPA of 3.0 on a 4.0 scale (or converted equivalent) for upper-division accounting courses
• Completion of the following courses (or their equivalents) with a grade of “C” or higher (or converted equivalent):
  • ACCT 311 Intermediate Accounting I
  • ACCT 312 Intermediate Accounting II
    ^{Applicants who have not completed ACCT 312 or an equivalent course may be admitted conditionally with a requirement to complete the course with a grade of “C” or higher during their first semester in the MAcc program. Please note that this course would be used as a prerequisite and would not count toward MAcc degree requirements.}
  • ACCT 320 Cost Management Systems
  • ACCT 418 Tax Accounting I
    ^{Applicants who have not completed ACCT 418 or an equivalent course still may be considered for admission but would be required to complete ACCT 618 as part of their MAcc curriculum.}
  • ACCT 421 Auditing I
    ^{Applicants who have not completed ACCT 421 or an equivalent course still may be considered for admission but would be required to complete ACCT 621 as part of their MAcc curriculum.}

Conditional admission may be considered on a case-by-case basis for applicants who fall short of one or more of the admission requirements stated above, but it is not guaranteed.
 

Application Instructions

Applications are reviewed on a case-by-case basis using a rolling admission format. An application file must be completed with all required official documents before it can be reviewed for admission. Admission decisions will not be made based upon incomplete application files and/or unofficial documentation.

In order for an application file to be considered complete, the following items must be received by the Graduate School:

1. Online Application
2. Statement of Purpose + Resume
3. Two (2) Letters of Recommendation^*
4. $35 Application Fee
5. Official Transcripts (from all post-secondary institutions previously attended)
6. Official GMAT or GRE score^**
7. Proof of English Proficiency^***

^{*Letters of recommendation are not required for NDSU Accounting undergraduate students/alumni.}

^{**Applicants who meet the requirements for consideration of admission in full standing may request a GMAT/GRE waiver from the Graduate Programs Coordinator. Waivers are not guaranteed, but rather are considered on a case-by-case basis. Decisions are made at the discretion of the MAcc admission committee.}

<sup>***Proof of Engish proficiency may be met in one or more of three ways:
1. Raised in a country in which English is the only official language
2. Earned a bachelor's degree or higher from a recognized institution within a country in which English is the only official language; or
3. Official English language test score—TOEFL iBT 71 or higher, IELTS academic 6.0 or higher; PTE academic 50 or higher; or Duolingo 105 or higher.</sup>