Non-Integrated Students

Students with a bachelor’s degree in accounting, business, or other disciplines from BYU or another accredited university in the United States may apply to the Master of Accountancy (MAcc) degree program. However, please note the requirements below.

Prerequisite Courses

A student who does not have an undergraduate degree in accounting must complete the classes listed below or their equivalents. We do not allow provisional admissions. Students may be enrolled in any of the prerequisites at the time of application. Students are required to complete these classes before they enter the MAcc program.

Business Fundamentals

  • ACC 200 – Financial Accounting
  • ACC 310 – Managerial Accounting
  • MKTG 201 – Marketing Management
  • ECON 110 – Introduction to Economics
  • FIN 201 – Principles of Finance
  • IS 201 – Management Information Systems

Accounting Junior Core

  • ACC 401 – Business and Accounting Information Systems
  • ACC 402 – Cost and Managerial Accounting
  • ACC 403 – Intermediate Financial Accounting I
  • ACC 404 – Financial Accounting II
  • ACC 405 – Fundamentals of Taxation
  • ACC 406 – Financial Statement Auditing

The business fundamentals prerequisites may be taken at any accredited college or university, including a junior or community college. The junior core courses (or their equivalents) must be taken at an accredited college or university in the United States that offers a four-year accounting degree. These classes cannot be taken at BYU.


The GMAT is required for all students who have not completed the BYU accounting junior core. Although the minimum GMAT score required is 500, students with a GMAT score of less than 600 are rarely admitted, and the average GMAT score for students admitted is usually in the 650-680 range. If an applicant retakes the GMAT test, the higher score is used.


The minimum GPA is 3.0 for the last sixty credit hours a student has completed. The average GPA of admitted applicants is approximately 3.7.


The application deadline is 1 March. Admission decisions are made mid-May, and all applicants are notified by 1 June. Notification will be sent in an email and letter from Graduate Studies. Applicants who are admitted to the MAcc program will receive an email from the department that includes instructions for accepting the admission offer, a proposed graduation plan to be submitted, and registration information.


Students must apply to the MAcc program through Graduate Studies. The site includes things to know before applying, cost of attendance, how to apply, an application checklist, and how to check an application’s status.