Master's in Accountancy/Taxation Frequently Asked Questions

Find answers to common questions about our Master's in Accountancy/Taxation program.

Can I apply if I do not have a bachelor's degree in accounting?

We require all students to have the equivalent of an undergraduate accounting degree. If you do not have an equivalent degree, we will assign you prerequisite coursework to complete prior to matriculation or as part of the graduate program. Contact the Graduate Accountancy Programs office at for a list of prerequisite courses. 

Non-accounting, business undergraduate degree:
If you have a non-accounting, business undergraduate degree, you may apply but you will be required to complete the 27 semester-unit accounting prerequisite coursework. If you have already completed some of the undergraduate requirements, we will consider these courses and units for waiver.

Non-accounting, non-business undergraduate degree:
If you do not have an undergraduate accountancy or business degree, you may still apply. However, we require that you complete the 27 semester-unit accounting prerequisite coursework and 18 semester-unit business prerequisite coursework. If you have already completed some of the undergraduate requirements, we will consider these courses and units for waiver.

International students:
As an international student, you are required to have the equivalent of an undergraduate accounting degree. This includes 18 semester units of upper division business coursework and 18 semester units of upper division accounting coursework. If you do not have the equivalent of an accountancy degree, you are responsible for completing all upper division accounting prerequisites and business prerequisites to be considered for admission to the program.

Do you accept transfer students or transfer credits?

If you are already enrolled in a MACC or MTAX program at another AACSB accredited business school, you may be able to transfer a maximum of six credits of coursework (assuming prerequisites are met). Transfer requests are handled on a case-by-case basis and must be approved by the academic director. Applicants must complete the full graduate accountancy application. 

Do you offer conditional admissions?

Unfortunately, we do not. To be considered for admission to the MACC or MTAX program, your application must be complete including all supporting documents and required test scores.

Can admitted applicants defer admission?

Yes. Once you are admitted, you can request to defer admission to the MACC or MTAX program by submitting the $1,000 non-refundable deposit in order to secure your place and contact the Graduate Accountancy Programs office at indicating that you would like to defer admission for either one semester or one year.

What happens if I am not admitted?

Being denied does not impact potential admission decisions in the future. You are welcome to reapply the following semester or the next academic year. You can request feedback on your application by contacting the Graduate Accountancy Programs office at

COVID-19 Updates

The Office of Graduate Admissions offers FAQs and provisions in response to COVID-19. For questions, contact them directly at

When is the application deadline?

All applications are processed on a rolling basis. This means the admissions committee will begin the review of an application soon after it is submitted and all documentation has been received. 

U.S. citizens and permanent residents

You can apply anytime for the fall, spring and summer terms. Application deadlines are listed below so you can see how far we are in the application cycle. 

  • Fall - August 15
  • Spring - December 15 
  • Summer - July 15

International applicants

The deadline to apply for the fall semester is May 1. The deadline to apply for the spring semester is November 1. We are unable to accept applications from international applicants for the summer term. All documents must be received by the deadline.

How can I make sure all of my materials have been received?

Within a few days of submitting your online application, you will receive an email from the Office of Graduate Admissions titled "Track Your USD Application" containing login information for your MySanDiego portal. In this portal, you can review your personal application checklist to make sure we have received all your application materials.

Since your application status can change daily, we encourage you to be proactive in making sure your application is complete. Please note that it can take one week or longer to process your materials during busy periods. If your submitted documents are not showing as received, it is possible they have not yet been processed by our graduate admissions staff. We cannot review your application until we have received and processed all required materials.

What are the application requirements?

  • Graduate application (including $125 non-refundable application fee)
  • Resume
  • Personal statement essay
  • Two letters of recommendation
  • Official transcripts 
  • GPA of 3.0 (on a 4.0 scale)
  • GMAT score of 550

Graduate Application Checklist

International applicants

In addition to the above requirements, international applicants also need to submit:

  • For students educated in a language other than English, a TOEFL score of 92 or IELTS score of 7 
  • Students educated outside of the United States must submit a course-by-course degree evaluation conducted by World Education Services (WES).

International Graduate Application Checklist

Do you need transcripts from every college I have attended?

Yes. In addition to official transcripts from the university where you earned your undergraduate (bachelor's) degree, transcripts from community colleges, study abroad programs, summer courses and/or graduate work are required to show completion of accounting and business prerequisite courses, even if transfer units appear on another document.

Do you accept electronic transcripts as official?

Yes. USD considers transcripts that are sent electronically by a former school as official. Please have the school's registrar send the transcripts to the Office of Graduate Admissions at

What is the minimum GMAT score? Do you accept the GRE? Can I submit my application if I have not completed a test yet?

We require a minimum GMAT score of 550. Unfortunately, we do not accept the GRE in place of the GMAT. To submit your GMAT score, the USD school code is 29B-Q2-68.

You may submit your application before taking the GMAT but will need to include the date you are scheduled to take the exam. The admissions committee will not review your application until the GMAT score has been received. 

A free GMAT Mini-Quiz is available for you to sample the exam. 

Can the GMAT requirement be waived?

A GMAT waiver will be considered for applicants with a 3.2 or higher GPA or who have passed all four parts of the CPA exam. To request a waiver, email the Graduate Accountancy Programs office at along with an unofficial transcript. The waiver request should be submitted early in the application process to ensure appropriate requirements are met. 

Will you know to add a new GMAT or TOEFL score to my application record if I retake the exam?

If you retake the GMAT or TOEFL exam, please contact the Office of Graduate Admissions at so we will know to look for your new score. Usually, we only look up your score after we receive your online application. Once we receive a score for you, we stop checking unless you tell us to look for an updated score.

Where do I send official transcripts and additional application materials?

We encourage applicants to send supporting application materials (official transcripts, standardized test scores, WES evaluations, etc.) via secure electronic means to expedite processing. Please keep in mind that in order to be considered official, all materials must be sent electronically directly from the institution or organization providing them. Materials emailed from applicants will not be accepted. 

Please send all supporting materials to

If the institution or organization can not support electronic delivery, materials may be mailed to:

University of San Diego
Office of Graduate Admissions
5998 Alcala Park
San Diego, CA 92110

How long is the program?

If you have an undergraduate accounting degree, the program is 30 units (10 courses) and will take anywhere from 10 to 12 months to complete on a full-time basis. If you do not have an accounting degree, you will need to take prerequisite classes in addition to the graduate accountancy courses, which may extend your program. While you have flexibility in how many classes you take and when, it is recommended that you plan carefully as classes are generally offered once a year.

For international applicants, the program is 30 units (10 courses) and may include additional prerequisite courses, spread out over approximately 17 months. 

When and where are classes held?

Our graduate courses are held year-round on-campus during fall, intersession (January), spring and summer. Classes have various start dates throughout the semester. Classes that are five weeks long are held two nights per week. Our ten-week classes are held one night per week. Prerequisite classes are held during daytime hours.

What is the cost?

Tuition is based on a per-unit fee. There are no additional tuition charges for international students or non-California residents since USD is a private institution. You can visit USD's tuition chart to see the estimated cost of the master's in accountancy and master's in taxation programs. 

Is there a required pre-program preparation/orientation?

Yes. The International Student Introductory Program (ISIP) is required for international students. The program prepares you for a successful transition into the graduate level business program and the University of San Diego community. The program is held in late- July to early-August, before fall classes begin.

My transcripts are from a school in a foreign country. What should I do?

We require an evaluation of coursework completed at institutions outside the U.S. You are required to submit a Course-by Course Evaluation from World Education Services (WES) as part of the application. 

I am an international student attending a school in the U.S. What should I do?

Official transcripts from all schools where you attended in the U.S. are required. In addition, if you attended a school outside the U.S. and transferred to a school in the U.S. we required an evaluation of coursework completed at institutions outside the U.S. You are required to submit a Course-by-Course Evaluation from World Education Services (WES) as part of the application.  

What is the minimum TOEFL/IELTS score?

USD School of Business graduate programs require a minimum TOEFL score of 92 or a minimum IELTS score of 7. In order for scores to be valid, they should not be any older than two years at the time your application is completed. USD will only accept official scores. To submit your TOEFL or IELTS score, the USD school code is 4849.

Can the TOEFL/IELTS score be waived?

The TOEFL or IELTS is required for all international applicants. The English Language Exam requirement may only be waived if English is your primary language or you have obtained a bachelor's degree from the U.S., Great Britain, Canada or Australia. Other exceptions can be made on a case-by-case basis. All waivers must be requested by the student and not all waivers requests are granted. To request a waiver, you must first submit the USD online application. After you have submitted the online application, email the Graduate Accountancy Programs Office at with your waiver request including your reason for requesting a waiver. In seeking a waiver, it is your responsibility to provide sufficient evidence to prove your English proficiency. Waivers are granted on a case-by-case basis. Obtaining a waiver is not guaranteed under any circumstances. 

Does USD accept three-year bachelor's degrees?

If you were educated outside of the U.S., we require you to have your degree evaluated by World Education Services (WES) to ensure that your undergraduate degree is equivalent to a four-year U.S. bachelor's degree.

Applicants educated in India: Typically, three-year bachelor's degrees earned in Division I and II at institutions accredited by the NAAC with a minimum grade of A are viewed by WES as equivalent to a U.S. bachelor's degree. Applicants with a three-year degree from India that does not meet the requirements above can complete a one-year post-graduate certificate program or a master's program in India to meet the academic entrance requirements.