Program Overview

Overview of the Taxation - Master of Science (MS) Program

The Taxation - Master of Science (MS) program at the University of Colorado Boulder is designed to prepare students for careers as financial professionals, enabling them to help organizations thrive by providing expertise in taxation. The program focuses on developing specific skills in taxation, enhancing the ability to interpret and communicate financial information, and making informed business decisions.

Requirements for the Taxation - Master of Science (MS) Program

The MS taxation degree consists of 10 graduate-level courses, with the option to take additional courses. The degree can be completed in 9-20 months, depending on whether the student wants and is offered a busy-season (spring) internship. The program has start dates in fall, spring, and summer terms.

Prerequisites

The following four intermediate-level accounting courses or their equivalent must be completed before starting the master's-level accounting courses:

• ACCT 3220: Corporate Financial Reporting 1 (3 credit hours)
• ACCT 3230: Corporate Financial Reporting 2 (3 credit hours)
• ACCT 3320: Cost Management (3 credit hours)
• ACCT 3440: Income Taxation of Individuals (3 credit hours) Total Credit Hours: 12

Required Courses and Credits

The required courses for the Taxation - Master of Science (MS) program are:

• ACCT 5450: Income Taxation of Business Entities (3 credit hours)
• ACCT 5620: Auditing and Assurance Services (3 credit hours)
• ACCT 6350: Current Issues in Professional Accounting--Accounting Ethics (3 credit hours)
• ACCT 6420: Research and Writing in Income Taxation (3 credit hours)
• ACCT 6430: Taxation of Partnerships (3 credit hours)
• ACCT 6450: Taxation of Corporations (3 credit hours)
• ACCT 6700: Income Taxation (4 credit hours)
• BSLW 5120: Advanced Business Law (3 credit hours)
• Elective (3 credit hours)
  • Choose one from the following options:
    • ACCT 6620: Advanced Auditing: Business Risk and Decision Analysis
    • ACCT 6780: US International Taxation
    • ACCT 5100: Oil and Gas Accounting
    • ACCT 5240: Advanced Financial Accounting
    • ACCT 5250: Financial Statement Analysis
    • ACCT 5540: Accounting Information Systems
    • ACCT 5550: Data Analytics for Accounting
    • ACCT 6290: Textual Analysis in Business
    • ACCT 5120: Business Analytics
    • ACCT 5300: ESG Reporting and Analysis: Accounting for a Changing World Total Credit Hours: 28

Plan(s) of Study

Students will meet with their advisors to plan out their course of study to meet degree requirements.

Learning Outcomes

By the completion of the program, students will be able to:

• Interpret and apply statutory tax authority to unstructured and complex transactions.
• Recognize professional standards of conduct.
• Recognize legal, ethical, and social responsibilities related to the field of accounting.
• Reason through and solve complex business problems.
• Write effective memoranda.

Bachelor's-Accelerated Master's Degree Program

Students may earn this degree as part of the bachelor's-accelerated master's (BAM) degree program, which allows currently enrolled CU Boulder undergraduate students the opportunity to earn a bachelor's and master's degree in a shorter period of time.

CPA Licensure

Taxation students have many career options to consider after graduation. Those who aspire to pursue careers in public accounting must become Certified Public Accountants (CPAs). The CPA designation is not as critical for other career paths in accounting, but becoming a CPA can be advantageous in any accounting career. While the CPA requirements of most states have similar components and required courses, the specifics of those requirements differ greatly. Students interested in ultimately pursuing CPA licensure should contact the applicable state licensing board to determine any requirements, including particular courses, they may need to fulfill in order to obtain licensure in a particular state.