Dec 30, 2024  
2023-2024 Graduate Catalog 
    
2023-2024 Graduate Catalog This is not the most recent catalog version; be sure you are viewing the appropriate catalog year.

Tax Consulting [M.S.]

Location(s): Hyflex


The Master of Science in Tax Consulting (MSTC) acknowledges the split between tax compliance and tax consulting, which began over 30 years ago. It recognizes that the tax practice entails more tax consulting and less tax compliance (and the division is growing wider yearly). With this in mind, Eastern’s MSTC prepares students to be tax consultants from the first day on the job. 

The Accounting, Finance, and Information Systems Department offers the program Hyflex in a synchronous format using current technology. Thus, online students can access the same course media, materials, discussions, etc., as if in the classroom. In addition, the faculty records class meetings enabling students to revisit lectures as often as necessary while enrolled in each course.

Learn

The program comprises seven required tax courses deemed most beneficial to our graduates’ professional careers and three restricted electives. Tax courses focus on imparting tax knowledge and 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 concisely, deductively logical, and understandable.

Opportunities

Highlights of the MSTC include:

  • Outstanding faculty with real-world experience, including professionals from local, national, and international law and accounting firms.
  • Ability to view and participate in live lectures via current technology regardless of location (many students watch our lectures from the workplace).
  • 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
  • A particular emphasis on tax consulting not only imparts tax knowledge upon students but also teaches students to read and understand the Internal Revenue Code, U.S. Treasury Regulations, and other tax law items and then teaches students to write about these items (tax law) in a clear, concise, deductively logical, understandable manner.

Note: The MSTC program alone does not qualify a student to sit for the CPA exam; students must have an undergraduate (or higher) degree in Accounting to be eligible.

Program Admission


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

For full admission, applicants must have 1) Earned a four-year baccalaureate degree from a regionally accredited U.S. institution or an equivalent degree from a non-U.S. institution, 2) a minimum cumulative undergraduate grade point average of 2.7 on a 4.0 scale, or 3.0 in the last half of the undergraduate program. Conditional admission may be available to applicants not meeting minimum admission requirements.

Program Requirements

Applicants must also meet the following program requirements. Requirements may be more stringent than the minimum graduate school requirements.

  • Previous academic performance, written statement of personal goals, and GMAT/GRE score are significant factors the director considers in the admission process.

Generally, as a minimum, the applicant must have an overall undergraduate GPA of 3.0 (on a 4.0 scale) and a GMAT score of 500 or above or a GRE score of 306 or higher. The GRE or GMAT requirement may be waived under the following conditions (GRE/GMAT Waiver Criteria ). Requests to waive the GRE/GMAT requirement are sent via email to the Graduate Programs Office (cob_graduate@emich.edu).

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 below.

Domestic Applicants Domestic applicants are required to submit only the transcript from the institution granting their bachelor’s degree if either of the following criteria is met: 1) Lists 30 or more credit hours with an overall GPA of 3.0 or over OR 2) Lists 60 or more credit hours with an overall GPA between 2.7 and 2.99. Within the application, follow the instructions to submit an official transcript. The University may ask applicants to submit additional transcripts after applying.

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.

 

Department Information


Accounting, Finance, and Information Systems 403 Hill Hall, 734.487.3320

Charles E. Teague III, PhD, Department Head

Advisor Information


Noel Brock, JD LLM, 402 Hill Hall, 734.487.0527

Foundation Courses: 15 hours


Students must complete coursework in each of the following foundation areas unless they have satisfactorily completed the undergraduate equivalent.

Degree Requirements: 30 hours


The M.S. in Tax Consulting program requires the completion of 30 hours of coursework to be distributed among required and restricted elective courses as follows:

Required Core Courses: 21 hours


Critical Graduation Information


Each graduate student is responsible for fulfilling the requirements or equivalents of the Eastern Michigan University catalog in force at the time of their initial registration or a subsequent catalog, including the one in effect at the time of their graduation.

Master’s degree requirements must be completed within six (6) years of first enrollment in the master’s degree program.

In the event a student does not complete the master’s degree requirements within six years of the date of their original registration, the student may be required to have their credits re-evaluated by the academic department(s) of their degree in keeping with catalog requirements in force during the year of their graduation.

The following are minimum requirements for all master’s degrees awarded by Eastern Michigan University. Some programs require more than the minimum in one or more areas below.

  • A master’s degree must require a minimum of 30 credit hours.
  • No more than six credits of independent study courses and no more than 12 credit hours of special topics and independent study courses combined may be applied to a graduate degree.  
  • Residency Requirement:
    • For students admitted to master’s degree programs of 36 or fewer required hours, at least 24 new graduate hours beginning the semester of acceptance and enrollment into the degree program must be earned at EMU. The remaining program requirement hours may be met through transfer or prior degree credit (EMU or elsewhere). 
    • For students admitted to master’s degree programs of 37 or more required hours, at least 30 new graduate hours beginning the semester of acceptance and enrollment into the degree program must be earned at EMU. Minimum degree hours must still be met for graduation. The remaining program requirement hours may be met through transfer or prior degree credit (EMU or elsewhere).
    • Residency and enrollment in multiple programs: Students enrolled in multiple master’s/specialist degree programs must have 24 unique credit hours in each degree program.
  • Only credits from one completed graduate certificate may be applied to a master’s or specialist degree in a relevant field of study, as determined by the Graduate School and with the approval of the degree-granting academic department, and be included in the residency hours above.
  • Students must maintain a 3.0 cumulative GPA in all graduate-level courses taken at EMU and in their program of study to remain in good academic standing and be eligible for graduation. Students do not need to be registered for classes during the semester of graduation.
  • The Graduate School does not permit the use of undergraduate courses (499 and below) to meet degree requirements on graduate programs of study.
  • Some master’s programs require a thesis; others require a special project or internship; others require students to pass a final exam. See the Graduate School website for Thesis and Dissertation Manuals, all forms, and information about research and human subject approval. Every completed thesis or dissertation must be submitted to Digital Commons. Any form of graduate student work submitted to Digital Commons must first be approved by a faculty advisor and the Graduate School.