Master of Science (MS) in Accountancy (CPA Program)
The Master of Science in accountancy is designed for students with bachelor’s degrees in business areas, including accounting. It meets the August 1, 2009, 150 credit hour requirements to sit for the NY State CPA exam. Students with non-business degrees are encouraged to consider the MBA, accounting major, which also meets the CPA requirements.
The MS in accounting program equips students with the necessary tools to effectively interpret and use accounting and financial information. It meets the standards adopted by AACSB International - The Association to Advance Collegiate Schools of Business for special accreditation of accounting programs. Successful completion of the program makes students eligible to waive one year of NY State's standard two year CPA professional experience requirement.
| Degree Requirements | Number of Courses | Number of Credits |
| With No Waivers | 24 | 71 |
| With Maximum Waivers* | 10 | 30 |
* A minimum of 24 credits must be completed in accounting and taxation. A minimum of 30 credits overall must be completed to receive the degree.
Course Requirements
English language requirements: Entering Zicklin students who are from a non-English speaking country or whose native language is not English must take additional courses in business communication, grammar troubleshooting and American English Pronunciation. Students will take a test at no charge to determine if they are eligible to waive these courses.
Preliminary Course |
Credits |
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| MTH 8001 | Calculus for Applications | 3 |
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This course can be waived if a 3 credit calculus course has been completed with a grade of at least C-. |
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CPA General Business CoursesThese courses may be waived if students previously completed one equivalent undergraduate or graduate course at a domestic, regionally accredited college or university (or equivalent institution outside the United States)with a grade of B- or better, although: LAW 9800 requires two business law courses with ≥ B-. STA 9708 requires two statistics courses with ≥ B-. |
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Requirements |
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| CIS 9001 | Information Systems for Managers I (formerly CIS 9000 [CIS 9001/9002 combined]) | 1.5 |
| CIS 9002 | Information Systems for Managers II | 1.5 |
| ECO 9730 | Fundamentals of Microeconomics (formerly ECO 9708) | 1.5 |
| ECO 9740 | Fundamentals of Macroeconomics (formerly ECO 9709) | 1.5 |
| FIN 9770 | Financial Decision Making | 3 |
| LAW 9800 | Business Contracts & Law of Corporations | 4 |
| MGT 9300 | Management: A Behavioral Approach | 3 |
| MGT 9702 | Service Operations I (formerly MGT 9700 [MGT 9702/9704 combined]) | 1.5 |
| MGT 9704 | Service Operations II | 1.5 |
| MKT 9703 | Marketing Management | 3 |
| STA 9708 | Applied Statistical Analysis for Business Decisions | 3 |
| Three additional 3 credit advanced business (Zicklin) courses in areas other than accounting and taxation | 9 | |
| General Business Credits Subtotal (without waivers) | 35 | |
A.) Accounting and Taxation: Required CoursesAll of the courses listed below are required unless waived. Waivers are based on appropriate course work completed in an AACSB International accredited institution, with a minimum grade of B, within three years prior to enrollment in the MS program. (ACC 9805 may be waived based on course work completed within five years of enrollment.) |
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| ACC 9112 | Financial Accounting: Intensive | 3 |
| ACC 9804 | Intermediate Financial Accounting | 4 |
| ACC 9811 | Managerial Accounting Theory and Practice | 4 |
| ACC 9805 | Advanced Financial Accounting | 4 |
| ACC 9821 | Auditing | 4 |
| TAX 9862 | Federal Income Taxation | 4 |
| ACC 9807 | Contemporary Topics in Accounting | 4 |
| ACC 9816 | Accounting and Auditing Aspects of Computer-Based Information Systems | 4 |
| TAX 9878 | Taxation of Business Entities | 3 |
| Required Accounting/Tax Credit Subtotal (without waivers) | 34 | |
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For Previous Accounting Majors |
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B.) Accounting and Taxation ElectivesThe MS in accounting requires that a minimum of 24 credits of accounting and tax courses be taken at Baruch. Depending on the number of credits waived in the "A" list courses above, additional courses must be taken from the "B" list below so that A + B ≥ 24 credits. |
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| ACC 9806 | Financial Statement Analysis and Recording | 3 |
| ACC 9815 | Advanced Managerial Accounting | 3 |
| ACC 9901 | Special Topics in Accounting | 3 |
| LAW 9104 | Securities Law and Business Crime | 3 |
| STA 9710 | Statistical Methods in Sampling and Auditing | 3 |
| TAX 9866 | Corporate Taxation I | 3 |
| TAX 9868 | Partnership Taxation | 3 |
C.) General Electives (if needed)
If student waivers have brought total credits in the program below the required 30 credit minimum, students take additional courses in any business (Zicklin) area, including accounting and taxation, to achieve their required total ≥ 30. |
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| Total MS Degree Credits (Without Waivers) |
71 | |
Total credits of undergraduate and graduate coursework must be ≥ 150
All student undergraduate and graduate transcripts are reviewed to make certain that these total undergraduate and graduate credit requirements will have been met at the completion of the MS in Accountancy program.
For further information about:
Graduate Admissions
One Bernard Baruch Way (24th St. and Lexington Ave.), Box H-820
Phone: (646) 312-1300
Fax: (646) 312-1301
Website: Zicklin Graduate Admissions
MS in Accountancy Program
Office of MS Programs and Academic Services
One Bernard Baruch Way (24th St. and Lexington Ave.), Box B13-221
Phone: (646) 312-3140
Fax: (646) 312-3141
Email: Zicklin.Graduate.Advisement@baruch.cuny.edu
Website: Graduate Academic Services
Meeting the NY State CPA Requirements
Lorraine Sachs, CPA Advisor
Stan Ross Department of Accountancy
One Bernard Baruch Way (24th & Lexington), Box B12-225
Phone: (646) 312-3076
Email: Lorraine.Sachs@baruch.cuny.edu
