Master of Science (M.S.) in Accounting

Program of Study

  • Business Analytics (for students entering Summer 2025 or before)
  • General Option
  • Corporate Accounting Leadership Option
  • International Business Option

The Master of Science in Accounting (MSA) program in the Manning School of Business at UMass Lowell provides an economically affordable opportunity for qualified students to meet the licensing requirements to become Certified Public Accountants (CPAs) and prepare for success in a competitive environment and a respected profession, one whose members continue to be in high demand from public accounting firms, financial institutions, industry, government agencies, municipalities, schools, hospitals and charitable organizations. The Massachusetts Board of Public Accountancy has classified the MSA program at Manning School of Business as “Level 1” and deemed the program to be substantially equivalent to AACSB standards. Any student who earns a graduate degree in accounting from a Level 1 program is judged to have satisfied the educational requirements to take the CPA exam. Students who earn degrees from non-Level 1 programs must demonstrate that they have satisfied such educational requirements. Therefore, our MSA program’s Level 1 status makes it easier for UMass Lowell accounting graduates to eventually become CPA's.

The MSA program can be completed on a full-time or part-time basis and all courses are available online. Students my complete the general MS in Accounting or choose an option in Corporate Accounting Leadership or International Business. For a full-time student, the 10-course, 30-credit program can typically be completed in one calendar year (e.g., four courses in the fall, four in the spring, and two in the summer). Part-time students will, on average, complete the program in about three years. We accept students with undergraduate accounting, business and non-business degrees. Students without an accounting undergraduate degree from an accredited U.S. institution will have to complete a series of prerequisite courses prior to beginning the MSA program.

Admission Requirements

  • Grade Point Average (GPA) - Minimum undergraduate GPA of 3.000 (overall); comparable accounting GPA.
  • Official Graduate Management Admission Test (GMAT) and Graduate Record Examinations (GRE) scores are no longer required.
  • Successful completion of all other University of Massachusetts Lowell Graduate Admissions requirements including:
    • two letters of recommendation,
    • Master of Science in Accounting TOEFL minimums.
  • Exceptions or modifications to the above will be considered on a case-by-case basis.
  • An internship or other relevant employment in the field is strongly encouraged, either before or during the program.
  • Students without an undergraduate accounting degree will need to complete the following courses prior to being considered for the MSA: Intermediate Accounting I, Intermediate Accounting II, Cost Accounting, Federal Income Tax, and Auditing. These courses can be taken either at UMass Lowell (offered through our Accounting Certificate Program), or at any other Association to Advance Collegiate Schools of Business (AACSB) accredited university. Additional coursework in business might also be necessary. Please contact MSA coordinator Stefanie Tate by email: stefanie_tate@uml.edu for more information.
  • For more information on admissions requirements, please see the UMass Lowell Graduate Admission website.

Concurrent Agreement (MBA/MSA)

Students may double-count up to 9 credits between the MSA and MBA (Master's in Business Administration) degrees as long as these credits fulfill the curriculum requirements for both programs.

Eligibility and application requirements:

  • Students must apply separately to each of the programs.
  • Admission to both programs requires meeting the minimum eligibility criteria established by each program.
  • Current MSA students applying to the MBA program who do not have an undergraduate background in business may be required to complete up to 10 credits of 5000-level business foundation courses (excluding ACCT.5010 Financial Accounting).
  • Current MBA students applying to the MSA program who do not have an undergraduate background in accounting may be required to complete up to 12 credits of accounting prerequisite courses, including Taxation, Intermediate Accounting I, Intermediate Accounting II, and Auditing.
  • To apply to the second program, students must be in good academic standing with a minimum GPA of 3.0 in their current (first) program.
  • Students must apply to the second program before their final semester in the first program and must be formally enrolled in the second program prior to graduation from the first.

Transfer Credit Timing and Procedure

  • Prospective shared courses / credits must be submitted by Academic Petition during the first semester of the second master’s degree pursuit. The registrar’s office will be developing a specific petition docusign form for concurrent degree programs.
  • Courses submitted by Academic Petition must be a grade of B or higher.
  • Academic Petition must be approved by both program departments before submission to the Registrar’s Office.

Curriculum

The Master of Science in Accounting requires 10 courses (30 credits). Students complete a core of 5 required courses (15 credits), two additional accounting courses (6 credits), and then complete three courses (9 credits) from business courses outside of accounting. Students can complete the general program or concentrate in a particular field by electives one of three options (Corporate Accounting Leadership or International Business).

The courses in the Manning School of Business are currently offered in an accelerated 8-week format. Student are allowed to register for a maximum of two courses (6 credits) per 8 week term. In order to petition to take more than two courses per 8-week term, the student needs to submit a graduate academic petition to the Manning School Graduate Office.

Students without an accounting undergraduate degree granted by an accredited US institution will be required to complete a series of up to eight accounting prerequisite courses prior to starting the MSA courses. For details on program prerequisites, please contact MSA Coordinator.


Degree Pathways:

Courses are generally selected from the UMass Lowell MBA program; other courses can be selected with the approval of the MSA Coordinator.

Students without an accounting undergraduate degree granted by an accredited US institution will be required to complete a series of up to eight accounting prerequisite courses prior to starting the MSA courses. Details on the prerequisites can be found online or by contacting the MSA Coordinator.

Academic and Graduation Requirements

  • Academic and graduation requirements will be similar to those of the Manning School of Business Master of Business Administration (MBA) program.
  • No more than six course credits of grades below a B may be counted toward the MSA.
  • No graduate degree will be awarded to any student whose overall cumulative grade point average falls below 3.000.
  • Other policies, as contained in the UMass Lowell graduate catalog, will also apply as appropriate.
  • For a full-time student, the 10-course, 30-credit MSA program can typically be completed in one calendar year (e.g., four courses in the fall, four in the spring, and two in the summer).
  • Part-time students will proceed at a slower and more varied pace (on average, about three years).
  • The Manning School of Business will accept up to six graduate credits from other AACSB institutions on a case-by-case basis.

For more information about the Master of Science in Accounting, contact:

Huimin (Amy) Chen, Ph.D.
Accounting MS Program Coordinator
Phone: 978-934-2898
Email: Huimin_Chen@uml.edu

Updated 5/11/26

Learn More & Apply

Related Programs