Undergraduate and Graduate Bulletins

MS in Accountancy (150 Credit Hour CPA Program)

The MS in accountancy is designed for students with baccalaureate degrees in business areas including accounting. Non-business baccalaureates are encouraged to consider the MBA in accountancy. Baruch baccalaureates are encouraged to consider the five-year program. The program meets the educational requirements for the New York State CPA examination and conforms to the standards adopted by AACSB InternationalThe Association to Advance Collegiate Schools of Business for accreditation of accounting programs.

New York State regulations are changing for licensing as a CPA. After August 1, 2009, all CPA exam applicants must have completed 150 credit hours of approved course work. Students who complete the 150-credit-hour program will receive a one-year reduction in the CPA experience requirement. In addition to the preliminary, general business, and CPA accounting and taxation requirements described below (including a minimum of 33 credit hours in accounting), students planning to sit for the CPA examination in New York State under the 150-credit-hour option will be required to take 60 credit hours in liberal arts and sciences at the graduate or undergraduate level (see Courses Outside of Specialization below). MS in accountancy students must meet with a program advisor to review requirements and write an official program. Completion of this program is required to earn the degree.

Preliminary Courses                   (6 credits)

Students with the appropriate background will be able to reduce the number of required credits in preliminary courses. Grades in 8000-level courses are not calculated in the grade point average.
COM 8191 Spoken English for International Students 1.5 credits
ENG 8192 Written English for International Students 1.5 credits
MTH 8001 Calculus for Applications I 3 credits

General Business Requirements   (35 credits)

Students with the appropriate background will be able to reduce the number of required credits in general business requirements.
CIS 9000 Information Systems for Managers 3 credits
ECO 9708 Microeconomics for Managers 2 credits
ECO 9709 Macroeconomics 2 credits
FIN 9770 Financial Decision Making 3 credits
LAW 9800 Intensive Study of Business Contracts and Law of Corporations 4 credits
MGT 9300 Management: A Behavioral Approach 3 credits
MGT 9700 Introduction to Operations Management 3 credits
MKT 9703 Marketing Management 3 credits
STA 9708 Applied Statistical Analysis for Business Decisions 3 credits
Three additional 3-credit advanced business (Zicklin) courses in areas other than accountancy and taxation 9 credits


CPA Accounting and Taxation Requirements       (34 credits)
ACC 9112 Financial Accounting: Intensive 3 credits
ACC 9804* Intermediate Financial Accounting 4 credits
ACC 9805 Advanced Financial Accounting 4 credits
ACC 9807 Contemporary Topics in Accounting 4 credits
ACC 9811 Managerial Accounting Theory and Practice 4 credits
ACC 9816 Accounting and Auditing Aspects of Computer-Based Information Systems 4 credits
ACC 9821 Auditing 4 credits
TAX 9862 Federal Income Taxation 4 credits
TAX 9878 Taxation of Business Entities 3 credits


To achieve the minimum of 30 credits required to earn the MS in accountancy, students with baccalaureate degrees in accountancy who have taken equivalent courses to those listed above and earned a grade of B or better may substitute 18 to 21 credits of electives from the following list of courses (as well as others that may be offered by the Stan Ross Department of Accountancy in the future).
ACC 9806 Financial Statement Analysis and Reporting 3 credits
ACC 9815 Advanced Managerial Accounting 3 credits
ACC 9901 Special Topics in Accounting 3 credits
LAW 9104 Securities Law and Business Crime 3 credits
STA 9710 Statistical Methods in Sampling and Auditing 3 credits
TAX 9863 Principles of Federal Income Taxation 3 credits
TAX 9866 Corporate Taxation I 3 credits
Plus no more than 9 credits outside the specialization (e.g., computer information systems, finance, management, statistics) chosen in consultation with program advisors.

Courses Outside of Specialization
(CPA Liberal Arts and Science Courses) (variable credits)

Students planning to sit for the CPA examination in New York State under the 150-credit-hour option are required to complete at least 60 credits in liberal arts and sciences (including at least one course each in mathematics/sciences, social sciences, humanities, economics, and computer science).

Students should consult with a program advisor after admission to determine the specific courses that will be required outside the specialization. Students undergraduate and graduate transcripts are reviewed to make certain that these liberal arts and sciences requirements are met. The total credits of undergraduate and graduate course work must be at least 150 credits.


*ACC 9804 is required for all students with the exception of those who meet the following three requirements:
  1. have taken the equivalent of undergraduate ACC 3000 and ACC 3100 at an AACSB Internationalaccredited college or equivalent;
  2. have received a grade of B or higher in each course;
  3. have completed the ACC 3100 equivalent within two years of beginning the MS at Baruch.


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