Accounting, MACC

The Master of Accounting (MAcc) program at UNO is designed for dedicated students with career aspirations demanding a high level of accounting expertise. As such, the program involves both intensive and extensive professional preparation, with an emphasis on technology, data analytics, and quantitative methods. This focus prepares our graduates with the technological, analytical, and quantitative skills employers demand. Our program provides broad-based preparation for individuals seeking careers in public, private or not-for-profit organizations.  

The MAcc program offers graduates an affordable, high-quality graduate education from an AACSB-accounting-accredited institution. Specialized accounting accreditation by the AACSB (Association to Advance Collegiate Schools of Business) is earned by demonstrating that we meet international standards of excellence relating to delivering and managing undergraduate and graduate accounting programs, and fewer than 200 institutions worldwide hold AACSB accounting accreditation.  

A very practical benefit of having our MAcc program AACSB-accounting-accredited is that the Nebraska Board of Public Accountancy (NBPA) recognizes AACSB accounting accreditation as initial evidence that our graduates meet educational requirements to sit for the CPA exam. Final determination of CPA Exam eligibility remains under the discretion of the NBPA.  

Our MAcc program is an approved STEM (Science, Technology, Engineering, and Mathematics) Designated Degree Program. Under the Optional Practical Training (OPT) program, international students who graduate from the program may stay in the United States and received training through work experience. Eligible F-1 students with STEM degrees who finish their program of study and participate in this initial period of regular post-completion OPT have the option to apply for a STEM OPT extension.

Admissions

General Application Requirements and Admission Criteria

Application Deadlines

Spring 2026, Summer 2026, and Fall 2026: Applications for this program are accepted on a rolling basis. All materials must be submitted prior to the beginning of the semester in which the student has elected to begin coursework.

Other Requirements

• Applicants must have earned a minimum GPA of (3.0/4.0) in their undergraduate program. The baccalaureate degree must have been received from a properly accredited institution. If the applicant's undergraduate degree is in accounting, then we further require a minimum GPA of 3.0 overall and upper-division accounting GPA. Applicants with a GPA less than 3.0 may petition for admission after they have submitted a satisfactory GMAT score. 

• Entrance Exam: Applicants may be admitted by taking the GMAT and scoring at least 550. 

  • GMAT exemptions: Applicants may qualify for a GMAT exemption under one of the following four conditions: 
    • Earned CPA license; OR
    • Successful completion a master's degree in a business field from an AACSB-accredited university; OR
    • ALL of the following must be met:
      • Completion of an undergraduate business degree with a major in accounting from an AACSB-accredited school, AND
      • Upper-division (3000/4000-level) accounting GPA of 3.0 or higher, AND
      • Overall GPA of 3.0 or higher; OR
    • ALL of the following must be met:
      • Currently working on an undergraduate business degree with a major in accounting from an AACSB-accredited school, AND
      • Earned a minimum of twelve upper-division (3000/4000-level) accounting credit hours with a GPA 3.0 or higher in these accounting courses, AND
      • Overall GPA of 3.0 or higher, AND
      • Maintaining the accounting and overall GPAs of 3.0 or higher through degree conferral
    • An applicant with an earned bachelor’s degree with a major in accounting from a non-AACSB college or university with 3.0 or higher overall and upper-division accounting GPAs will be evaluated individually for a GMAT waiver. At a minimum this will require evidence of other accreditation credentials and a substantially earned accounting GPA (a minimum of 3.5 in all upper division accounting courses). Additional  evidence may be required. The perspective student must contact the MAcc director to submit a request for evaluation.
    • Credit received for internships is excluded from these calculations of overall and upper-division accounting GPAs.

• English Language Proficiency: Applicants are required to have a command of oral and written English. Those who do not hold a baccalaureate or other advanced degree from the United States, OR a baccalaureate or other advanced degree from a predetermined country on the waiver list, must meet the minimum language proficiency score requirement in order to be considered for admission.

  • Internet-based TOEFL: 100, IELTS: 7.5, PTE: 68, Duolingo: 130

• Note: Applicants who have met the admission requirements above, but who have not completed all of the foundation course requirements, will be admitted provisionally. Provisionally admitted students must earn a minimum GPA of B (3.0/4.0) in all foundation courses taken to satisfy the requirements set out in their provisional admittance.  Provisionally admitted students who do not earn a minimum GPA of B (3.0/4.0) in all foundation courses will be immediately dismissed from the MAcc program.

Degree Requirements

Foundation Requirements

Accounting is a technical subject and graduate work in the discipline requires a solid understanding of the material covered in the undergraduate curriculum. To make sure our students are adequately prepared we have a list of foundation requirements below. Students may be provisionally accepted to the program before they have completed or attempted any of the foundation requirements. However, admission will be provisional and no graduate-only accounting classes may be taken before the foundation requirements have been successfully completed–except students enrolled in their final foundation course may elect to enroll in graduate classes that do not require that course as a prerequisite.

Students who have completed the foundation requirements or their equivalents at a properly accredited institution before their application must have an overall GPA of (3.0/4.0) in these courses and earned no grade on any of the foundation courses lower than a C (2.0/4.0).

MAcc Requirements

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If the equivalent undergraduate course has been completed (ACCT 4050, 4010, 4040, 4060, or 4070), students cannot take the graduate equivalent course. Other approved electives will be discussed and approved by the MAcc program director.

Exit Requirement

• Comprehensive Examination

Other Program Related Information

Transfer credits: All transfer credits must be approved by the MAcc program director. A maximum of nine credit hours may be considered, and must be earned at an AACSB-accredited institution.

Academic Performance

In addition to the Quality of Work Standards required by the UNO Graduate College, MACC students may repeat only once any ACCT 8--0 or ACCT 8--6 level course in which they receive any grade, including "W" or "I".

Students earning a third grade of "C+" or below  (or any single grade of "C- "(1.67 on a 4.0 scale) will be automatically dismissed from the MACC program. Dismissed students will be immediately administratively withdrawn from all courses in which they are enrolled for MAcc credit in any subsequent semester or summer session until reinstatement has been granted by the MAcc graduate program committee (MAcc GPC).

Students who have been dismissed from the MAcc program may submit a written petition for reinstatement to the MAcc GPC. Students who have petitioned the MAcc GPC for reinstatement may not enroll in any courses for MAcc credit. Upon receiving a petition for reinstatement, the MAcc GPC will evaluate the student's petition. As part of the reinstatement petitioning process, the MAcc GPC reserves the right to examine the student's academic record and reserves the right to speak to any previous instructor who has taught the student, and this information may be used by the MAcc GPC in the reinstatement decision. Information provided by previous instructors will not be shared with the student. Reinstatement is a privilege, and not all students who are dismissed will be reinstated. Students who have been reinstated will be subject to reinstatement conditions as specified by the MAcc GPC.  These reinstatement conditions may include retaking one or more courses in which the student must earn a grade of "B" (3.0) or higher (the exact grade requirements for retaken courses may in fact be higher than "B" (3.0)). Students not achieving the reinstatement conditions will be automatically dismissed with no additional opportunity for reinstatement.