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2022-2023 Undergraduate Catalog This is not the most recent catalog version; be sure you are viewing the appropriate catalog year.
Accounting + Tax Consulting [BBA + MS]
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Revised Program [Fall 2022]
Eastern Michigan’s Masters of Tax Consulting recognizes that the practice of tax entails more tax consulting and less tax compliance. This shift began over thirty years ago and continues today. With this in mind, Eastern Michigan’s Master of Science in Tax Consulting prepares students to be tax consultants from the first day on the job.
Learn
The program consists of seven required courses and three electives students deem most beneficial to their professional careers. Tax courses are taught by teaching students to read and understand the Internal Revenue Code, U.S. Treasury Regulations, and other items comprising tax law. Tax courses are also taught with a keen emphasis on writing about tax law in a concise, deductively logical, understandable manner, eliminating superfluous words and phrases from the final written product.
The Accounting, Finance, and Information Systems Department offers the graduate portion of the program online in a synchronous format using current technology. Thus, offering online students access to the same course media, materials, discussions, etc., as if they were in the classroom. In addition, faculty records class meetings enabling students to revisit lectures as often as necessary while enrolled in each course.
Opportunities
Highlights include:
- Outstanding faculty with real-world experience, including professionals from local, national, and international firms
- Ability to participate in live lectures via current technology regardless of location.
- Full-time students can earn a degree in just one year; part-time options are available for working professionals.
- Excellent job placement opportunities through job postings, on-campus recruiting programs, alumni connections, and networking opportunities
- Complete the entire program online.
- A particular emphasis on tax consulting teaches students to read and understand the Internal Revenue Code, U.S. Treasury Regulations, and other tax law items and then write about the law in a concise, deductively logical, understandable format.
- Recorded lectures allow students unlimited access to class lectures while enrolled in each course.
Additional Information
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Program Admission (Undergraduate)
Following are the minimal standards for admission to the combined degree program. Generally, each item should be satisfied, though the candidate’s overall record is considered. Transfer credits and grades will be evaluated in terms of Eastern Michigan University equivalency.
Program Admission (Graduate)
Admit Terms and Deadlines
Applications are accepted on a rolling basis; students may start the program in the Fall. See Application Deadlines.
Minimum Graduate School Requirements
Applicants must have a minimum cumulative undergraduate grade point average of 3.0 on a 4.0 scale and be previously admitted to the undergraduate portion of the combined program.
Applicants must confirm with their advisor that they have completed enough undergraduate credits before applying to the graduate portion of the program. A student must complete a minimum of 120 credit hours before being fully admitted to the graduate portion of the program.
Program Requirements
Applicants must also meet the following program requirements:
- Completion of 120 hours of undergraduate coursework, including course content noted under initial admission above and the undergraduate components (i.e., required and restricted electives)
- A GMAT score of 500 or higher OR a GRE score of 306 or higher. The GMAT/GRE requirement is waived if the student achieves an aggregate GPA of 3.2 or above (combined) in ACC 340 and three additional EMU ACC courses other than ACC 240 and ACC 241 . Requests to waive the GRE/GMAT requirement are sent via email to the Graduate Programs Office (cob_graduate@emich.edu).
- A cumulative GPA of 3.0 on a 4.0 scale
Candidates should apply to the graduate program at the beginning of their senior year. If taken, the GMAT or GRE must be taken during the fourth year to receive the candidate’s score before admission to the fifth year.
Application
Your application will be submitted using BusinessCAS, a Centralized Application Service (CAS) hosted by Liaison. After reviewing the admission requirements, please review the application instructions and select the appropriate application.
International Applicants Before applying, applicants must review the international application/process deadlines at emich.edu/international as they may differ from general program requirements.
For additional information regarding the application process, please see Graduate Admissions or International Admissions.
Undergraduate Degree -
The requirements listed below will appear on a student’s undergraduate transcript.
For the undergraduate portion of this program, students must earn a minimum of 120 credits at the 100-level or above.
Major Requirements: 60 hours
Minor Requirement:
This major does not require a minor.
Important Information
- Students must have a 3.0 GPA
- A GMAT score of 500 or higher OR GRE score of 306 or higher (must be taken during the fourth year, so that the candidate’s score is received before admission to the fifth year)
- Students must be admitted to the graduate portion of the program before registering for courses in the graduate section of this program of study.
- Graduate courses taken as an undergraduate student can not be applied to the Graduate portion of this program.
- Students who intend to sit for the CPA examination in Michigan must elect ACC 546 Government and Non-Profit Accounting and should also consider ACC 540 and ACC 567 at a minimum, in order to sit for CPA exam.
Graduate Degree -
The requirements listed below will appear on a student’s graduate transcript.
Degree Requirements: 24-27 hours
Required Courses: 18 hours
Note - A student who completed a required 500-level course as part of their undergraduate degree, must complete an alternative accounting or tax course to satisfy the requirements of this graduate program. Students must obtain approval from the MSTC advisor before selecting an alternative course.
Restricted Electives: 6-9 hours
Choose a minimum of one course from the following. If a student does not complete a 500-level restricted elective course as an undergraduate student, they must complete an additional restricted elective course below.
Combined Program Total: 150 hours
Critical Graduation Information
Each undergraduate student will be responsible for fulfilling the requirements (or their equivalents) of the Eastern Michigan University catalog in force at the time of their initial registration at a college or university or a subsequent catalog, including the one in effect at the time of their graduation.
In the event an undergraduate student does not complete the degree requirements within seven years of the date of their original registration at a college or university, the student may be required to have their credits re-evaluated by the academic department(s) of their major/minor in keeping with catalog requirements in force during the year of their graduation.
Minimum requirements for all bachelor’s degrees awarded by Eastern Michigan University
Some majors and minors require more than the minimum in one or more of the areas below; students are urged to consult this catalog for the requirements of their particular programs.
- Earn a minimum total of 120 credit hours at the 100-level and above.
- Courses numbered below 100 are not counted toward this degree requirement.
- At most, eight credit hours of physical education (PEGN) activity courses are counted toward this requirement.
- Meet the requirements of the General Education program (see information below), including completing a Writing Intensive (GEWI) course in the student’s major.
- Earn a minimum of 60 credits from a four-year college or university; courses taken at community colleges cannot be used to meet this requirement (Some formal program-to-program articulation agreements modify this requirement. See specific agreements for details).
- Earn a minimum of 30 credits from courses taken at EMU.
- Complete 10 of the last 30 hours for the degree from courses taken at EMU.
- Have a minimum of 30 unique credit hours in their major and 20 unique credit hours in their minor for a total of at least 50 unique credit hours between them. Some majors that require 50 or more hours themselves do not require a minor. A double major automatically satisfies the need for a minor unless one of the two majors requires a specific minor. Students should check the requirements of the selected major in the undergraduate catalog to see if a minor is required.
- Earn no more than 60 credit hours in one subject area (prefix). Credits over the 60 maximum will not be counted toward the minimum of 120 credits required for a bachelor’s degree.
- Earn the minimum number of credits in 300-level and above courses in each major and minor as specified below - these credits must be earned in distinct courses; that is, no course can be used to fulfill this requirement in more than one major or minor.
- Earn a minimum of 6 credits in 300-level or higher courses at EMU in each minor
- Earn a minimum of 9 credits in 300-level or higher courses at EMU in each major that requires a minor.
- Earn a minimum of 15 credits in 300-level or higher courses at EMU in each major that does not require a minor
- Transfer credit will be awarded for courses taken at colleges and universities that are accredited by one of the recognized regional accrediting bodies only if the courses are college-level (equated to 100-level or above at EMU) and the student earned a “C” (or 2.0 on a 4 point scale) or better. Transfer credit may be awarded on a case-by-case basis for college-level courses in which a “C” (2.0) or better was earned at institutions outside the U.S. or at non-accredited U.S. institutions; individual departments/schools conduct the internal review of such courses within EMU, and additional documentation may be required. Please note: EMU awards only credit for transferred courses; grades are not used to calculate an EMU GPA.
- Earn a minimum cumulative GPA of 2.0 in courses taken at EMU to graduate. In addition, a minimum cumulative GPA of 2.0 must be reached in each major and minor. Only courses a student takes at EMU and those applied to their major or minor are used to calculate their major and minor cumulative GPAs. (Note: some programs may require a higher GPA - check with your program advisor.)
General Education Requirements - EMU’s General Education Program requires students to choose from a menu of approved courses in several different areas; do not assume that other courses in the same department or similar names will fulfill these requirements. A detailed description of General Education requirements is available in the General Education section of the catalog.
Students who transferred to EMU may have modified general education requirements based on Michigan Transfer Agreement (MTA) or articulation agreements; consult your academic advisor for additional information.
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