Dec 22, 2024  
2022-2023 University Catalog 
    
2022-2023 University Catalog [ARCHIVED CATALOG]

Taxation, M.S.


(30 UNITS)

The Master of Science in Taxation, a program under dual AACSB accreditation in business and accounting, helps students prepare to enter into or advance their careers in law firm tax departments, as well as CPA corporations and government tax agencies. The program provides opportunities for students to acquire advanced tax knowledge, including: the ethical responsibilities of the profession; to gain advanced research skills; to enhance written and oral communication skills; and to learn how to work effectively as part of a team. The program meets California’s 150-hour requirement for CPA-licensure.

The curriculum for a master’s degree in taxation is designed for students with an undergraduate degree in business administration or accounting. Students not holding an undergraduate degree in accounting or business will have to satisfy additional requirements as described below in the Curriculum section.

Admission Requirements


Admission is competitive. Students must meet the CSU requirements for admission to a master’s degree program. Please consult the Graduate Admissions section in this catalog for complete information. In addition, applicants will be evaluated based on the following:

  1. While the GMAT or GRE is not required, it is strongly recommended for applicants with GPAs under a 3.3 on a 4.0 scale. The GMAT/GRE may be waived for applicants with relevant work experience;
  2. a bachelor’s degree in Business Administration or in Accounting (equivalent to the degree as offered at CSUF) with at least an overall cumulative GPA of 3.0 (“B”) and ACCT 308  (or an equivalent course or work experience). Courses in the major are to be no more than seven years old.

Applicants with a bachelor’s degree in a field other than Business Administration or Accounting may be considered for admission. If admitted, such students will be required to complete additional courses or demonstrate proficiency as described in the next section (Curriculum);

  1. a minimum score of 570 on the paper-based or 88 on the internet-based (iBT) TOEFL is required (for international students);
  2. a recommendation from the MS Taxation Admission Committee based upon a review of the above requirements, the student’s “Statement of Purpose” and prior work experience.

Additional coursework may be required of admitted students who holistically satisfy the criteria but are weak in one of the above areas.

M.S. Taxation Curriculum


Students admitted without a bachelor’s degree in Business Administration or Accounting will be required to complete ACCT 308  and ACCT 510  either prior to or during their residency at CSUF. These requirements are in addition to the Study Plan as described next.

Degree Requirement


A “3.0” (B) GPA is required in study plan courses and overall applicable coursework. Any study plan course with a grade lower than “C” (2.0) must be repeated with at least a “C” (2.0).

Total (30 units)