The Master’s of Tax Accounting (MTA) degree program is a multidimensional approach to the education of the modern tax specialist which includes a coursework in the key tax specialty practice areas and incorporates opportunities for students to utilize leading software and technology platforms to enhance their knowledge. By drawing on their comprehensive knowledge of accounting and taxation principles, Manderson Graduates are well-positioned for a successful career in the continuously evolving field of taxation.
Admissions
Admission and Conditional Admission decisions are made based upon all application materials: academic transcripts, statement of purpose, resume, letters of recommendation, GMAT score, work experience, etc.
In addition to the minimum Graduate School admission requirements, to be considered for regular admission an application must include:
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A resume
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3 Letters of Recommendation (at least one of which should be from an accounting professor)
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A GMAT score of 500* (old version) or GMAT Focus Edition score of 485*
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A TOEFL score of at least 79, or an IELTS score of at least 6.5, a Duolingo score of at least 110, or a PTE score of at least 59 for non-native English speakers who are required to submit an English Language Test score (see admissions criteria link below).
Admission with Permission to Continue: Students who do not meet the GMAT score requirement, but who excel in other areas may be considered for "Admission with Permission to Continue".
*GMAT Waiver Policy: Applicants who meet any of the following criteria qualify to have the GMAT requirement waived (applicants that do not meet any of the criteria may apply for a waiver which will be considered on a case-by-case basis):
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Applicants with an Accounting GPA of 3.25 or above in a minimum of 15 upper-division credit hours.
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Applicants with a graduate degree.
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Applicants who have passed the Certified Public Accountant (CPA) exam.
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Applicants with five years of management experience that includes significant budgetary and leadership responsibility and a 3.0 (or better) upper-division undergraduate GPA from an accredited university.
See the Admission Criteria section of this catalog for more information.
Curricular Requirements
Before admission to the program, students should have completed the following accounting courses or their equivalents:
| Code and Title | Hours | |
|---|---|---|
| AC 310 | Fin Rptg & Anyls of Bus Actv I | 3 |
| AC 311 | Fin Rptg & Anyls Bus Actvts II | 3 |
| AC 361 | Cost Analysis Planning/Control | 3 |
| AC 371 | Introduction To Taxation | 3 |
| AC 389 | Accounting Information Systems | 3 |
| AC 432 | Intro to Corporate Governance | 3 |
| AC 456 | Govt & Nonprofit Accounting | 3 |
| AC 471 | Taxation - Transactions & Orgs | 3 |
Applicants should contact the program director for questions regarding equivalent course requirements.
Students are required to complete a minimum of 30 hours of approved coursework beyond the undergraduate degree. At least 18 hours must be coursework in the major degree field. A minimum of 24 hours must be taken in courses open only to graduate students, and 15 of these courses must be in accounting and taxation at The University of Alabama. Students are also required to complete Governmental & Nonprofit Accounting(*), either prior to entering the program or as part of the MTA degree.
To receive the master of tax accounting degree, students must complete the required core courses with an average grade of "B" or better, and must maintain an average grade of "B" or better in all required accounting courses. The following core courses are required for the MTA degree:
| Code and Title | Hours | |
|---|---|---|
| Required courses | ||
| AC 512 | Adv Financial Reporting/Analys | 3 |
| AC 534 | Fraud & Ethics Risk Management | 3 |
| AC 575 | Taxn Corp Shareholders | 3 |
| AC 568 | Accounting for Income Taxes | 3 |
| AC 576 | Adv Corporate Taxation | 3 |
| AC 578 | Partnership Taxation | 3 |
| AC 582 | State And Local Taxation | 3 |
| AC 593 | Res & Communicatn Taxation | 3 |
| Credit Hours Subtotal: | 24 | |
| Approved Electives (Select 6 Hours) | ||
| AC 556 | Governmental Nonprofit Account (*) | 3 |
| AC 597 | Special Topics In Accounting | 3 |
| LAW 641 | Tax Procedures | 3 |
| LAW 647 | Federal Estate & Gift Tax | 2 |
| LAW 761 | International Taxation | 3 |
| Total Elective Hours | 6 | |
| Students are not required to take AC 512 or AC 534 as part of the program if the advisor deems that they have completed an equivalent course. Discuss elective options with Program Director. | ||
| Total Hours (Required and Elective) | 30 | |
| (*) Required of students who did not complete a UG accounting course in Gov't and Nonprofit Accounting | ||
Note: Two undergraduate tax courses (which may be a part of the undergraduate degree requirements) are required as prerequisites to each of the graduate tax courses. LAW & C&BA courses have additional fees.
Transfer Credit
Graduate School information on Transfer Credit.
Time Limits for Degree Completion Requirements
Graduate School information on Time Limits.
Academic Misconduct Information
Graduate School information on Academic Misconduct.
Withdrawals and Leave of Absence Information
Graduate School information on Withdrawals and Leave of Absence.
Academic Grievances Information
Graduate School information on Academic Grievances.
Grades and Academic Standing
Graduate School information on Grades and Academic Standing.
Graduate School Deadlines Information
Information on Graduate School Deadlines.
Application for Graduation Information
Information on the Application for Graduation.