Program Overview

Overview

This program is designed for J.D. students who have an interest in obtaining a master's in accounting. These students may be interested in working for a public accounting firm or in the financial industry; or in financial/legal departments within a corporation. Some will be interested in taking the CPA exam, while others may not since they plan to practice in law and use the M.S. as an additional credential.

Admissions Process

• Students will be admitted to the Law School J.D. program and the MSA program separately.
  • Typically students will begin in the Law School and then start the master’s program in their second year of Law School.
  • However, it is possible for students in the MSA program to apply to the Law School, be accepted, and begin the joint degree program/first year of the J.D. program the following year.
• Applications to the MSA program are handled on a rolling basis; however, it is recommended that applications be submitted by March 15 for the fall semester.
• The GRE or GMAT will not be required; the student’s LSAT scores will be used instead.
• Once a student applies, the Business School will request the student’s Law School application from the Law School.
• There are a set of prerequisites for the MSA program.
  • Students who complete their undergraduate degree in accounting from an AACSB-accredited institution (with 6 credits of tax courses offered by an Accounting department) will normally meet the prerequisites for the MSA program.
  • If not, it is possible to take an Accounting Summer Intensive Program to complete the prerequisites.

Curriculum Requirements

• J.D. Requirements including the following:
  • Required:
    • LAW 100: Business Associations (4 credits)
    • LAW 105: Federal Income Tax I (4 credits)
  • Electives (at least 6 credits from the following list):
    • LAW 101: Commercial Law: Secured Transactions (4 credits)
    • LAW 102: Commercial Law: Payment Systems and Negotiable Instruments (4 credits)
    • LAW 103: Corporate Tax (3 credits)
    • LAW 104: Securities Regulation (3 credits)
    • LAW 109: Banking Law (3 credits)
    • LAW 110: Bankruptcy (3 credits)
    • LAW 127: Partnership Tax (3 credits)
    • LAW 140: Taxation of Business Entities (3 credits)
    • LAW 174: Mergers and Acquisitions (3 credits)
    • LAW 185: SEC Investigations: Ponzi Schemes, Stock Manipulations, and Insider Trading (2 credits)
    • LAW 336: International Finance (3 credits)
• M.S. Requirements: 24 credits
  • Required: M.S. Assurance Track:
    • ACC 522: Advanced Issues in Auditing (3 credits)
    • ACC 530: International Financial Reporting Standards (1 credit)
    • ACC 572: Advanced Financial Analysis (2 credits)
    • ACC 610: Capstone: Financial Reporting Research (2 credits)
    • ACC 622: Advanced Issues in Auditing (3 credits)
    • ACC 628: Introduction to Accounting Analytics (2 credits)
    • ACC 630: International Financial Reporting Standards (1 credit)
    • ACC 648: Accounting for Income Taxes (2 credits)
    • ACC 672: Financial Statement Analysis (2 credits)
    • BUS 300: Critical Thinking and Persuasion for Business (3 credits)
  • Required: M.S. Corporate Track:
    • ACC 530: International Financial Reporting Standards (1 credit)
    • ACC 572: Advanced Financial Analysis (2 credits)
    • ACC 606: Internal Auditing (2 credits)
    • ACC 610: Capstone: Financial Reporting Research (2 credits)
    • ACC 628: Introduction to Accounting Analytics (2 credits)
    • ACC 630: International Financial Reporting Standards (1 credit)
    • ACC 648: Accounting for Income Taxes (2 credits)
    • ACC 672: Financial Statement Analysis (2 credits)
    • BUS 300: Critical Thinking and Persuasion for Business (3 credits)
• Electives (at least 6 credits from the following list):
  • LAW 101: Commercial Law: Secured Transactions (4 credits)
  • LAW 102: Commercial Law: Payment Systems and Negotiable Instruments (4 credits)
  • LAW 103: Corporate Tax (3 credits)
  • LAW 104: Securities Regulation (3 credits)
  • LAW 109: Banking Law (3 credits)
  • LAW 110: Bankruptcy (3 credits)
  • LAW 127: Partnership Tax (3 credits)
  • LAW 140: Taxation of Business Entities (3 credits)
  • LAW 174: Mergers and Acquisitions (3 credits)
  • LAW 185: SEC Investigations: Ponzi Schemes, Stock Manipulations, and Insider Trading (2 credits)
  • LAW 336: International Finance (3 credits)
• Total Credit Hours: 106

Sample Plan of Study

3-Year Program with 1 Summer

• Plan of Study Grid Year One:
  • Fall:
    • LAW 11: Civil Procedure I (3 credits)
    • LAW 12: Contracts (4 credits)
    • LAW 13: Elements (3 credits)
    • LAW 15: Torts (4 credits)
    • LAW 19: Legal Communication and Research I (2 credits)
  • Spring:
    • LAW 14: Property (4 credits)
    • LAW 16: Criminal Procedure (3 credits)
    • LAW 17: U.S. Constitutional Law I (4 credits)
    • LAW 29: Legal Communication and Research II (2 credits)
    • Law Elective (3 credits)
  • Summer:
    • Upper Level Law Courses (6 credits)
• Year Two:
  • Fall:
    • Upper Level Law Courses (14 credits)
    • M.S. Courses (2 credits)
  • Spring:
    • Upper Level Law Courses (12 credits)
    • M.S. Courses (6 credits)
• Year Three:
  • Fall:
    • Upper Level Law Courses (10 credits)
    • M.S. Courses (8 credits)
  • Spring:
    • Upper Level Law Courses (8 credits)
    • M.S. Courses (8 credits)
• Total Credit Hours: 106