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• Bachelor’s degree in any discipline from a regionally accredited institution; no accounting or business prerequisites required 
• GPA approximately 3.0 or higher over the last 60 undergraduate degree credits 
• Professional CV/Resume 
• GMAT/GRE (Waived for qualified applicants) 
• If applicable, evidence of professional certifications relevant to the accounting profession 
• Additional documents may be requested by the admissions committee 

Complete the departmental application (at no cost) at and upload the following: 

• Professional CV/resume 
• Unofficial transcript(s) or transcript evaluation to cover at least the last 60 credits of your undergraduate degree (Not required for 麻豆精品视频Graduates) 

If you are only able to request official transcripts, electronic transcripts are preferred and accepted when requested through official third-party services, such as Parchment, eScrip-Safe, National Student Clearinghouse, etc. The recipient should be gcadmissions@fau.edu. If electronic transcripts are not available, please have the registrar of each institution attended send your official sealed transcript directly to the address below:  

麻豆精品视频 
Graduate College, SU-80, Room 101,  
777 Glades Road, Boca Raton, FL 33431, USA 

After a thorough review of the supplemental documents, the admissions committee will advise on the following: 

• Admission decision 
• GMAT/GRE exams waiver qualification 
• Number of courses required based on educational background 
• Advise on the next steps based on the committee’s decision 

If accepted, an email will be sent to you with the link to complete the official 麻豆精品视频Graduate Application and pay the $30 application fee. Official sealed transcript(s) are required for the formal decision. 

GMAT/GRE scores are not required if the last 60 credits of the undergraduate degree are 3.0 or higher. However, if you fall below the required 3.0 GPA, the academic committee may request additional documents such as:

• GMAT or GRE scores  
• 1-2 letters of recommendation 
• Statement of purpose explaining the low GPA and what you expect to gain from the program 
• Advanced degrees, and/or certifications (CPA, CFA, CFE, CMA, EA) if applicable

English Proficiency Exam 

Non-native speakers of English must provide evidence of proficiency in English from: Test of English as a Foreign Language (TOEFL), International English Language Testing System (IELTS), or Duolingo. Please note, applicants are responsible for making arrangements to schedule the test(s).鈥� 

The minimum College of Business requirements:

• TOEFL scores: 600 (Paper-Based Test) or 100 (Internet Based Test) 
• FAU's school code is 5229 
• IELTS scores: 7.0 
• Duolingo scores: 110 

The Duolingo English proficiency test, much like TOEFL or IELTS, is online-based and can be taken anywhere, anytime at . Once completed, please ensure the scores are sent to gcadmissions@fau.edu. 

The Executive Master of Accounting (EMAC) with a concentration in Professional Accounting program is offered by the Executive Education Department in FAU’s AACSB-accredited College of Business. The Professional Accounting concentration is tailored to the needs of busy professionals and is our most popular concentration for students looking to sit for the Certified Public Accountant (CPA) exam. Through tailored coursework, students gain expertise in areas such as financial accounting, taxation, auditing, and managerial accounting. 

Most students complete the program in two years while working full-time, although students with an undergraduate degree in accounting have the option of completing the program in as few as three semesters. The curriculum allows non-accounting undergraduate degreed students to complete the program by taking two to five additional courses built into the schedule. Therefore, prerequisites are not required outside of the program.  

The program aims to provide flexibility and engagement by offering a combination of fully online, live-virtual and optional in-person once-a-month, to accommodate students’ commitments and preferences. Students can choose to attend the lectures synchronously and asynchronously. Those unable to join us once-a-month in person, or attend the live sessions on Saturdays, can still access the lecture recordings and benefit from the same content to complete the program 100% online. Attend your way!  

Attendance Format:

• Fully Online: Access to recorded lectures 24/7
  • Asynchronous, no set times for class attendance  
• Live-Streamed: Weekly live-streamed lectures on Saturday mornings from anywhere around the world
• On-Campus: Attend optional in-person lectures (3 - 4 times per semester) on our Davie Campus once-a-month on Saturday (requires health immunization forms)
• Combine all three options at no extra cost to you 

Program Duration: 

• 12 – 36 months (1 - 3 years) 
• 10 – 15 courses / 30 - 45 credits  

Course Schedule and Time:  

• Fall semesters: 2 courses (16 weeks) 
• Spring semesters: 2 courses (16 weeks) 
• Summer semesters: 1 course (12 weeks) 
• Saturdays: 9:00 AM – 1:15 PM 
• Lecture duration: 1 hour and 15 minutes per course 

Optional Once-a-month Class Location: 

• Join us on the 麻豆精品视频Davie Campus, in the state-of-the-art Davie West Facility
  • Breakfast and lunch included 

Professional Accounting Curriculum

Accounting Major

Advanced Accounting Theory (ACG 6135) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 6137 or ACG 3141. Prerequisite or Corequisite: Writing for Professional Accounting.
Analysis of trends in accounting through review of the major publications of the accounting profession. Emphasis on the structure of accounting theory underlying the concepts of assets and income determination.

Advanced Financial Reporting and Accounting Concepts (ACG 6138) 3 credits
Prerequisite: Admission to College of Business master's program and ACG 3141 or ACG 6137. Prerequisite or Corequisite: Writing for Professional Accounting.
Course is a study of advanced topics in financial reporting and accounting and focuses on complex corporate reporting issues. The course is not only a study of financial reporting and disclosure requirements, but also includes controversial and emerging practices.

Advanced Accounting Information Systems (ACG 6475) 3 credits
Prerequisites: Admission to master's program in Accounting or permission of instructor and ACG 2021 or ACG 6027. Prerequisite or Corequisite: Writing for Professional Accounting.
The study of computerized accounting information systems with emphasis on reporting objectives, management needs, transaction trails, documentation, security, internal controls, and the integration of accounting systems in the evaluation and selection of software. Systems analysis techniques are discussed using the systems development life cycle model.

Advanced Auditing Theory and Practice (ACG 6655) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 4651 or ACG 6635.
A study of the concepts, assumptions, standards, and issues related to contemporary auditing theory and practice.

*Concepts of Federal Income Tax (TAX 6025) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 2021 or ACG 6027.
Analysis of the principles of the Federal Income Tax. The relationship among statutes, case law, congressional committee reports, and administrative pronouncements is emphasized. A case approach is used. This course is not available to students who have completed TAX 4001 and 4011.

Or

*ACG 6689 is substituted for TAX 6025
Forensic Accounting, Fraud and Taxation (ACG 6689) 3 credits
Prerequisites: ACG 2021 or ACG 6027.
Overview of the nature of tax fraud, its motivation, the manner by which it is effected, and ways to detect this type of fraud. Also discussed is the proper manner in which allegations of fraud should be investigated to meet the requirements of civil/criminal court procedure.

Financial Statement Analysis (ACG 6175) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 3141 or ACG 6137 and FIN 6406.
The analysis of accounting data for purposes of auditing, fraud detection, credit and investment decisions, including bankruptcy prediction models and earnings鈥恇ased equity valuation.

*Government Accounting Theory (ACG 5505) 3 credits
Prerequisites: ACG 3141 or ACG 6137 and ACG 3341 or ACG 6347.
A study of information presented in the various financial statements and other reports of governmental units. Detailed review of the authoritative bodies influencing the accounting and reporting for state and local governmental entities. This course is not available to students who have completed ACG 4501.

Or

*TAX 6065 or TAX 6105 is substituted for ACG 5505
Tax Research (TAX 6065) 3 credits
Prerequisites: Graduate standing and TAX 6025 or TAX 4001.
Methods of researching tax problems and practical exercises in the uses of research tools in locating, understanding, and interpreting source materials.

IT Auditing (ACG 6625) 3 credits
Prerequisite: Admission to College of Business master's program and ACG 4651 or ACG 6635.
A survey of control and auditing techniques employed in computer鈥恇ased accounting systems.

Communication Strategies for Professional Accountants (ACG 6396-XPRO) 3 credits
Prerequisite: Admission to master's program in Accounting.
This course places students in a semester鈥恖ong project that simulates situations encountered by accountants in their careers. It prepares them to respond strategically and professionally to various stakeholders to: (a) think critically, (b) write accurately and concisely, and (c) speak effectively and confidently.

Accounting for E鈥怌ommerce (ACG 6465) 3 credits
Prerequisite: Admission to College of Business master's program and ACG 2021 or ACG 6027.
This course covers e鈥恈ommerce topics of relevance for accounting and business students. Topics include e-commerce security, attestation issues, XML, e鈥恈ommerce taxation, and e鈥恈ommerce business valuation.

Or

Accounting Fraud Examination Concepts (ACG 6686) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 2021 or ACG 6027.
Overview of the nature of occupational fraud and how it is committed including an introduction to the actions that can be taken to determine the presence of occupational fraud and the procedures that can be implemented to deter it. Also covered is the proper manner in which allegations of fraud should be investigated to meet the requirements of civil/criminal court procedure.

Business Major

Financial Reporting and Accounting Concepts (ACG 6137) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 2021 or ACG 6027.
Course covers conceptual and applied issues in financial accounting. Students learn to apply basic research skills in financial accounting with authoritative accounting literature. This course is not available to students who have completed ACG 3131 and 3141.

Cost Accounting Theory and Practice (ACG 6347) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 2021 or ACG 6027.
Accounting topics for managers, including budgeting, performance measurement, cost analysis, balance scorecards, activity-based costing, and cost functions. This course is not available to students who have completed ACG 3341.

Auditing Theory and Practice (ACG 6635) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 4401 or ACG 6475 and ACG 3141 or ACG 6137.
A study of the role of audits in society, the regulations of the auditing profession, current issues in the profession, and the conduct of an attestation engagement. This course is not available to students who have completed ACG 4651.

Advanced Accounting Theory (ACG 6135) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 6137 or ACG 3141. Prerequisite or Corequisite: Writing for Professional Accounting.
Analysis of trends in accounting through review of the major publications of the accounting profession. Emphasis on the structure of accounting theory underlying the concepts of assets and income determination.

Advanced Financial Reporting and Accounting Concepts (ACG 6138) 3 credits
Prerequisite: Admission to College of Business master's program and ACG 3141 or ACG 6137. Prerequisite or Corequisite: Writing for Professional Accounting.
Course is a study of advanced topics in financial reporting and accounting and focuses on complex corporate reporting issues. The course is not only a study of financial reporting and disclosure requirements, but also includes controversial and emerging practices.

Advanced Accounting Information Systems (ACG 6475) 3 credits
Prerequisites: Admission to master's program in Accounting or permission of instructor and ACG 2021 or ACG 6027. Prerequisite or Corequisite: Writing for Professional Accounting.
The study of computerized accounting information systems with emphasis on reporting objectives, management needs, transaction trails, documentation, security, internal controls, and the integration of accounting systems in the evaluation and selection of software. Systems analysis techniques are discussed using the systems development life cycle model.

Advanced Auditing Theory and Practice (ACG 6655) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 4651 or ACG 6635.
A study of the concepts, assumptions, standards, and issues related to contemporary auditing theory and practice.

Concepts of Federal Income Tax (TAX 6025) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 2021 or ACG 6027.
Analysis of the principles of the Federal Income Tax. The relationship among statutes, case law, Congressional committee reports, and administrative pronouncements is emphasized. A case approach is used.

Financial Statement Analysis (ACG 6175) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 3141 or ACG 6137 and FIN 6406.
The analysis of accounting data for purposes of auditing, fraud detection, credit and investment decisions, including bankruptcy prediction models and earnings-based equity valuation.

Governmental and Not-for-Profit Accounting Theory (ACG 5505) 3 credits
Prerequisites: ACG 3141 or ACG 6137 or equivalent and ACG 3341 or ACG 6347 or equivalent.
A study of information presented in financial statements/other reports of governmental units and not-for-profit entities and associated authoritative literature. Not available to students who have completed ACG 4501 or its equivalent.

IT Auditing (ACG 6625) 3 credits
Prerequisite: Admission to College of Business master's program and ACG 4651 or ACG 6635.
A survey of control and auditing techniques employed in computer-based accounting systems.

Accounting Fraud Examination Concepts (ACG 6686) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 2021 or ACG 6027 and BUL 4422.
Overview of the nature of occupational fraud and how it is committed including an introduction to the actions that can be taken to determine the presence of occupational fraud and the procedures that can be implemented to deter it. Also covered is the proper manner in which allegations of fraud should be investigated to meet the requirements of civil/criminal court procedure.

Communication Strategies for Professional Accountants (ACG 6396-XPRO) 3 credits
Prerequisite: Admission to master's program in Accounting.
This course places students in a semester-long project that simulates situations encountered by accountants in their careers. It prepares them to respond strategically and professionally to various stakeholders to: (a) think critically, (b) write accurately and concisely, and (c) speak effectively and confidently.

Non-Business Major

Financial Accounting Concepts (ACG 6027) 3 credits
Prerequisite: Graduate standing.
Principles applicable to the accounting cycle, asset valuation, income determination, financial reporting, basic business taxes, and owner's equity. Available only to graduate students lacking an undergraduate course in accounting (ACG 2021).

Financial Management (FIN 6406) 3 credits
Prerequisites: Graduate standing, financial accounting principles.
Tools and applications of financial analysis and forecasting, investment policy, financing policy, and working capital policy. Open only to graduate students lacking an undergraduate course in Finance (FIN 3403).

Financial Reporting and Accounting Concepts (ACG 6137) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 2021 or ACG 6027.
Course covers conceptual and applied issues in financial accounting. Students learn to apply basic research skills in financial accounting with authoritative accounting literature. This course is not available to students who have completed ACG 3131 and 3141.

Cost Accounting Theory and Practice (ACG 6347) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 2021 or ACG 6027.
Accounting topics for managers, including budgeting, performance measurement, cost analysis, balance scorecards, activity-based costing, and cost functions. This course is not available to students who have completed ACG 3341.

Auditing Theory and Practice (ACG 6635) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 4401 or ACG 6475 and ACG 3141 or ACG 6137
A study of the role of audits in society, the regulations of the auditing profession, current issues in the profession, and the conduct of an attestation engagement. This course is not available to students who have completed ACG 4651.

Advanced Accounting Theory (ACG 6135) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 6137 or ACG 3141. Prerequisite or Corequisite: Writing for Professional Accounting.
Analysis of trends in accounting through review of the major publications of the accounting profession. Emphasis on the structure of accounting theory underlying the concepts of assets and income determination.

Advanced Financial Reporting and Accounting Concepts (ACG 6138) 3 credits
Prerequisite: Admission to College of Business master's program and ACG 3141 or ACG 6137. Prerequisite or Corequisite: Writing for Professional Accounting.
Course is a study of advanced topics in financial reporting and accounting and focuses on complex corporate reporting issues. The course is not only a study of financial reporting and disclosure requirements, but also includes controversial and emerging practices.

Advanced Accounting Information Systems (ACG 6475) 3 credits
Prerequisites: Admission to master's program in Accounting or permission of instructor and ACG 2021 or ACG 6027.Prerequisite or Corequisite: Writing for Professional Accounting.
The study of computerized accounting information systems with emphasis on reporting objectives, management needs, transaction trails, documentation, security, internal controls, and the integration of accounting systems in the evaluation and selection of software. Systems analysis techniques are discussed using the systems development life cycle model.

Advanced Auditing Theory and Practice (ACG 6655) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 4651 or ACG 6635.
A study of the concepts, assumptions, standards, and issues related to contemporary auditing theory and practice.

Concepts of Federal Income Tax (TAX 6025) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 2021 or ACG 6027.
Analysis of the principles of the Federal Income Tax. The relationship among statutes, case law, Congressional committee reports, and administrative pronouncements is emphasized. A case approach is used.

Financial Statement Analysis (ACG 6175) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 3141 or ACG 6137 and FIN 6406.
The analysis of accounting data for purposes of auditing, fraud detection, credit and investment decisions, including bankruptcy prediction models and earnings-based equity valuation.

Governmental and Not-for-Profit Accounting Theory (ACG 5505) 3 credits
Prerequisites: ACG 3141 or ACG 6137 or equivalent and ACG 3341 or ACG 6347 or equivalent.
A study of information presented in financial statements/other reports of governmental units and not-for-profit entities and associated authoritative literature. Not available to students who have completed ACG 4501 or its equivalent.

IT Auditing (ACG 6625) 3 credits
Prerequisite: Admission to College of Business master's program and ACG 4651 or ACG 6635.
A survey of control and auditing techniques employed in computer-based accounting systems.

Accounting Fraud Examination Concepts (ACG 6686) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 2021 or ACG 6027 and BUL 4422.
Overview of the nature of occupational fraud and how it is committed including an introduction to the actions that can be taken to determine the presence of occupational fraud and the procedures that can be implemented to deter it. Also covered is the proper manner in which allegations of fraud should be investigated to meet the requirements of civil/criminal court procedure.

Communication Strategies for Professional Accountants (ACG 6396-XPRO) 3 credits
Prerequisite: Admission to master's program in Accounting.
This course places students in a semester-long project that simulates situations encountered by accountants in their careers. It prepares them to respond strategically and professionally to various stakeholders to: (a) think critically, (b) write accurately and concisely, and (c) speak effectively and confidently.

According to the 2015 Compensation Survey conducted by the American Institute of Certified Accountants (AICPA), the mean total compensation for CPAs is $198,400. Of course, total compensation can vary dramatically based on the length of one’s career, position within the firm or organization, and many other factors. CPAs work in all sectors of the economy, public accounting, government, and in private companies. 

The Executive Master of Accounting with a concentration of Forensic Accounting is designed for working professionals seeking specialization in areas of financial fraud, fraud investigations, computer forensics, and business valuation. 

Our comprehensive curriculum, distinguished faculty, and state-of-the-art resources provide a unique blend of theoretical foundations and hands-on practical experience, ensuring graduates are well-prepared. Classes foster collaborative learning through case studies, simulations, and group projects, enabling students to develop their critical thinking, problem-solving, and communication skills—the very skills that are essential for success in the field.

Learn from Industry Experts

Our faculty are industry experts and leading practitioners in the field of Forensic Accounting. They publish articles and textbooks in forensic accounting as well as have firsthand experience in expert witness testimony and active investigative work. Their wealth of knowledge and real-world experience enriches the learning environment, allowing students to gain insights into the latest industry trends and best practices.

Become a Financial Sherlock Holmes
By the end of the program, students have a solid knowledge of fraud investigation and prevention, dispute resolution, litigation support, valuation, expert testimony, money-laundering investigation and other types of criminal investigation. 

A welcoming environment and high-quality support services help students balance educational success with busy professional and personal schedules. The program aims to provide flexibility and engagement by offering a combination of formats to accommodate personal and professional commitments and learning preferences. Attend your way! 

Attendance Format:

• 100% Fully Online: Access to recorded lectures 24/7
  • Asynchronous, no set times for class attendance  
• Live-Virtual: View weekly live-streamed lectures on Saturdays from anywhere around the world
• On-Campus: Attend optional in-person classes (once-a-month or 3 - 4 times per semester) on Saturdays at our Davie Campus (requires health immunization forms)
• Combine all three options for optimal flexibility at no extra cost to you

Program Duration:

Most students complete the program in two years while working full-time, although students with an undergraduate degree in accounting have the option of completing the program in as few as three semesters. Non-accounting undergraduate degreed students can complete the degree by taking just two additional courses built into the schedule - no prerequisites are required outside of the program.

• 12 – 32 months (1 - 2 1/2 years)
• 10 – 12 courses / 30 - 36 credits

Course Schedule* and Time:

• Fall semesters: 2 courses (16 weeks) 
• Spring semesters: 2 courses (16 weeks) 
• Summer semesters: 1 course (12 weeks) 
• Saturdays: 9:00 AM – 1:15 PM
• Lecture duration: 1 hour and 15 minutes per course 

*Students may enter the program in the fall, spring or summer semesters.

Optional Once-a-month Class: 

• Join us on the 麻豆精品视频Davie Campus, in the state-of-the-art Davie West Facility
  • Breakfast and lunch included 

DUAL CONCENTRATION OPTION: Forensic Accounting and Digital Accounting Forensics and Data Analytics may be combined for a dual concentration by completing the 2 - 3 additional courses listed in the curriculum.* Students can select the dual concentration option before or during the program.  

Forensic Accounting Curriculum

Accounting Major

Business Valuation for Forensic Accountants (ACG 6375) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 2021 or ACG 6027.
An introductory course designed to provide a solid foundation for students entering the business valuation profession. Course introduces business valuation theory, research methodology, economic and industry analysis, the asset approach, and other introductory topics as well as valuation report writing.

Advanced Accounting Information Systems (ACG 6475) 3 credits
Prerequisites: Admission to master's program in Accounting or permission of instructor and ACG 2021 or ACG 6027. Prerequisite or Corequisite: Writing for Forensic Accounting.
The study of computerized accounting information systems with emphasis on reporting objectives, management needs, transaction trails, documentation, security, internal controls, and the integration of accounting systems in the evaluation and selection of software. Systems analysis techniques are discussed using the systems development life cycle model.

Advanced Digital Forensics in Forensic Accounting (ACG 6498) 3 credits
Prerequisites: ACG 6686 and enrollment in School of Accounting Executive Programs.
Introduces students to professional accounting engagements involving the application of computer forensics to the discovery, acquisition, analysis and reporting of digital evidence. Emphasis is placed on gaining knowledge of and proficiency in using software tools and General Audit Software (GAS) as part of the investigation and case management processes.

Advanced Auditing Theory and Practice (ACG 6655) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 4651 or ACG 6635.
A study of the concepts, assumptions, standards, and issues related to contemporary auditing theory and practice.

*Concepts of Federal Income Tax (TAX 6025) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 2021 or ACG 6027.
Analysis of the principles of the Federal Income Tax. The relationship among statutes, case law, Congressional committee reports, and administrative pronouncements is emphasized. A case approach is used. This course is not available to students who have completed TAX 4001 and 4011.

Or

*ACG 6689 is substituted for TAX 6025
Forensic Accounting, Fraud and Taxation (ACG 6689) 3 credits
Prerequisites: ACG 2021 or ACG 6027.
Overview of the nature of tax fraud, its motivation, the manner by which it is effected, and ways to detect this type of fraud. Also discussed is the proper manner in which allegations of fraud should be investigated to meet the requirements of civil/criminal court procedure.

Interviewing for Forensic Accountants and Auditors (ACG 6685) 3 credits
Prerequisites: Enrollment in School of Accounting Executive Programs and ACG 6635 or ACG 4651 or permission of academic director.
A study of the concepts, assumptions, approaches and issues related to obtaining information from knowledgeable persons for use in determining the fairness of the presentation of financial information, e.g., financial statements, and conducting forensic accounting examinations.

Accounting Fraud Examination Concepts (ACG 6686) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 2021 or ACG 6027.
Overview of the nature of occupational fraud and how it is committed including an introduction to the actions that can be taken to determine the presence of occupational fraud and the procedures that can be implemented to deter it. Also covered is the proper manner in which allegations of fraud should be investigated to meet the requirements of civil/criminal court procedure.

Accounting Fraud Examination Conduct and Procedures (ACG 6687) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 2021 or ACG 6027.
Emphasis on the conduct of fraud examinations, including a discussion of specific procedures used in forensic accounting examinations and the reasoning behind the use of these procedures. Coverage extends to detection, investigation, and prevention of specific types of fraud committed against organizations and individuals.

Forensic Accounting and the Legal Environment (ACG 6688) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 2021 or ACG 6027.
Emphasis on Federal legislation related to fraud examinations including coverage of laws that preserve the rights of individuals suspected of committing fraud and laws that govern civil and criminal prosecutions, the admittance of evidence, and the testimony of expert witnesses.

Communication Strategies for Professional Accountants (ACG 6396) 3 credits
Prerequisite: Admission to master's program in Accounting.
Course focuses on the writing aspects of forensic accounting; it considers writing as an integral part of forensic accounting and as an enhancement for critical thinking.
___________________________________________________________________

Two additional classes taken for Dual Concentration in Forensic Accounting & Digital Accounting Forensics and Data Analytics:

IT Auditing (ACG 6625) 3 credits
Prerequisite: Admission to College of Business master's program and ACG 4651 or ACG 6635.
A survey of control and auditing techniques employed in computer-based accounting systems.

Advanced Accounting Applications of Data Analytics (ACG 6496) 3 credits
Prerequisites: Admission to master's program; ACG 6686 or ACG 6635 or equivalent; and QMB 3600 or equivalent.  
Advanced applications of data analytics in auditing, forensic accounting, fraud examination and financial statement analysis.

Business Major

Financial Reporting and Accounting Concepts (ACG 6137) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 2021 or ACG 6027.
Course covers conceptual and applied issues in financial accounting. Students learn to apply basic research skills in financial accounting with authoritative accounting literature. This course is not available to students who have completed ACG 3131 and 3141.

Cost Accounting Theory and Practice (ACG 6347) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 2021 or ACG 6027.
Accounting topics for managers, including budgeting, performance measurement, cost analysis, balance scorecards, activity-based costing, and cost functions. This course is not available to students who have completed ACG 3341.

Business Valuation for Forensic Accountants (ACG 6375) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 2021 or ACG 6027.
An introductory course designed to provide a solid foundation for students entering the business valuation profession. Course introduces business valuation theory, research methodology, economic and industry analysis, the asset approach, and other introductory topics as well as valuation report writing.

Advanced Accounting Information Systems (ACG 6475) 3 credits
Prerequisites: Admission to master's program in Accounting or permission of instructor and ACG 2021 or ACG 6027. Prerequisite or Corequisite: Writing for Forensic Accounting.
The study of computerized accounting information systems with emphasis on reporting objectives, management needs, transaction trails, documentation, security, internal controls, and the integration of accounting systems in the evaluation and selection of software. Systems analysis techniques are discussed using the systems development life cycle model.

Auditing Theory and Practice (ACG 6635) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 4401 or ACG 6475 and ACG 3141 or ACG 6137.
A study of the role of audits in society, the regulations of the auditing profession, current issues in the profession, and the conduct of an attestation engagement. This course is not available to students who have completed ACG 4651.

Concepts of Federal Income Tax (TAX 6025) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 2021 or ACG 6027.
Analysis of the principles of the Federal Income Tax. The relationship among statutes, case law,Congressional committee reports, and administrative pronouncements is emphasized. A case approach is used.

Accounting Fraud Examination Concepts (ACG 6686) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 2021 or ACG 6027.
Overview of the nature of occupational fraud and how it is committed including an introduction to the actions that can be taken to determine the presence of occupational fraud and the procedures that can be implemented to deter it. Also covered is the proper manner in which allegations of fraud should be investigated to meet the requirements of civil/criminal court procedure.

Accounting Fraud Examination Conduct and Procedures (ACG 6687) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 2021 or ACG 6027.
Emphasis on the conduct of fraud examinations, including a discussion of specific procedures used in forensic accounting examinations and the reasoning behind the use of these procedures. Coverage extends to detection, investigation, and prevention of specific types of fraud committed against organizations and individuals.

Forensic Accounting and the Legal Environment (ACG 6688) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 2021 or ACG 6027.
Emphasis on Federal legislation related to fraud examinations including coverage of laws that preserve the rights of individuals suspected of committing fraud and laws that govern civil and criminal prosecutions, the admittance of evidence, and the testimony of expert witnesses. Communication Strategies for Professional Accountants (ACG 6396) 3 creditsPrerequisite: Admission to master's program in Accounting Course focuses on the writing aspects of forensic accounting; it considers writing as an integral part of forensic accounting and as an enhancement for critical thinking.

Communication Strategies for Professional Accountants (ACG 6396) 3 credits
Prerequisite: Admission to master's program in Accounting.
Course focuses on the writing aspects of forensic accounting; it considers writing as an integral part of forensic accounting and as an enhancement for critical thinking.
___________________________________________________________________

Three additional classes taken for Dual Concentration in Forensic Accounting & Digital Accounting Forensics and Data Analytics:

IT Auditing (ACG 6625) 3 credits
Prerequisite: Admission to College of Business master's program and ACG 4651 or ACG 6635.
A survey of control and auditing techniques employed in computer-based accounting systems.

Advanced Accounting Applications of Data Analytics (ACG 6496) 3 credits
Prerequisites: Admission to master's program; ACG 6686 or ACG 6635 or equivalent; and QMB 3600 or equivalent.
Advanced applications of data analytics in auditing, forensic accounting, fraud examination and financial statement analysis.

Advanced Digital Forensics in Forensic Accounting (ACG 6498) 3 credits
Prerequisites: ACG 6686 and enrollment in School of Accounting Executive Programs.
Introduces students to professional accounting engagements involving the application of computer forensics to the discovery, acquisition, analysis and reporting of digital evidence. Emphasis is placed on gaining knowledge of and proficiency in using software tools and General Audit Software (GAS) as part of the investigation and case management processes.

Non-Business Major

Financial Accounting Concepts (ACG 6027) 3 credits
Prerequisite: Graduate standing.
Principles applicable to the accounting cycle, asset valuation, income determination, financial reporting, basic business taxes, and owner's equity. Available only to graduate students lacking an undergraduate course in accounting (ACG 2021).

Financial Management (FIN 6406) 3 credits
Prerequisites: Graduate standing, financial accounting principles.
Tools and applications of financial analysis and forecasting, investment policy, financing policy, and working capital policy. Open only to graduate students lacking an undergraduate course in Finance (FIN 3403).

Financial Reporting and Accounting Concepts (ACG 6137) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 2021 or ACG 6027
Course covers conceptual and applied issues in financial accounting. Students learn to apply basic research skills in financial accounting with authoritative accounting literature. This course is not available to students who have completed ACG 3131 and 3141.

Cost Accounting Theory and Practice (ACG 6347) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 2021 or ACG 6027.
Accounting topics for managers, including budgeting, performance measurement, cost analysis, balance scorecards, activity-based costing, and cost functions. This course is not available to students who have completed ACG 3341.

Business Valuation for Forensic Accountants (ACG 6375) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 2021 or ACG 6027.
An introductory course designed to provide a solid foundation for students entering the business valuation profession. Course introduces business valuation theory, research methodology, economic and industry analysis, the asset approach, and other introductory topics as well as valuation report writing.

Advanced Accounting Information Systems (ACG 6475) 3 credits
Prerequisites: Admission to master's program in Accounting or permission of instructor and ACG 2021 or ACG 6027. Prerequisite or Corequisite: Writing for Forensic Accounting.
The study of computerized accounting information systems with emphasis on reporting objectives, management needs, transaction trails, documentation, security, internal controls, and the integration of accounting systems in the evaluation and selection of software. Systems analysis techniques are discussed using the systems development life cycle model.

Auditing Theory and Practice (ACG 6635) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 4401 or ACG 6475 and ACG 3141 or ACG 6137.
A study of the role of audits in society, the regulations of the auditing profession, current issues in the profession, and the conduct of an attestation engagement. This course is not available to students who have completed ACG 4651.

Concepts of Federal Income Tax (TAX 6025) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 2021 or ACG 6027.
Analysis of the principles of the Federal Income Tax. The relationship among statutes, case law, Congressional committee reports, and administrative pronouncements is emphasized. A case approach is used.

Accounting Fraud Examination Concepts (ACG 6686) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 2021 or ACG 6027.
Overview of the nature of occupational fraud and how it is committed including an introduction to the actions that can be taken to determine the presence of occupational fraud and the procedures that can be implemented to deter it. Also covered is the proper manner in which allegations of fraud should be investigated to meet the requirements of civil/criminal court procedure.

Accounting Fraud Examination Conduct and Procedures (ACG 6687) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 2021 or ACG 6027.
Emphasis on the conduct of fraud examinations, including a discussion of specific procedures used in forensic accounting examinations and the reasoning behind the use of these procedures. Coverage extends to detection, investigation, and prevention of specific types of fraud committed against organizations and individuals.

Forensic Accounting and the Legal Environment (ACG 6688) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 2021 or ACG 6027.
Emphasis on Federal legislation related to fraud examinations including coverage of laws that preserve the rights of individuals suspected of committing fraud and laws that govern civil and criminal prosecutions, the admittance of evidence, and the testimony of expert witnesses.
___________________________________________________________________

Three additional classes taken for Dual Concentration in Forensic Accounting & Digital Accounting Forensics and Data Analytics:

IT Auditing (ACG 6625) 3 credits
Prerequisite: Admission to College of Business master's program and ACG 4651 or ACG 6635.
A survey of control and auditing techniques employed in computer-based accounting systems.

Advanced Accounting Applications of Data Analytics (ACG 6496) 3 credits
Prerequisites: Admission to master's program; ACG 6686 or ACG 6635 or equivalent; and QMB 3600 or equivalent.  
Advanced applications of data analytics in auditing, forensic accounting, fraud examination and financial statement analysis.

Advanced Digital Forensics in Forensic Accounting (ACG 6498) 3 credits
Prerequisites: ACG 6686 and enrollment in School of Accounting Executive Programs.
Introduces students to professional accounting engagements involving the application of computer forensics to the discovery, acquisition, analysis and reporting of digital evidence. Emphasis is placed on gaining knowledge of and proficiency in using software tools and General Audit Software (GAS) as part of the investigation and case management processes.

The Executive Master of Accounting (EMAC) with a concentration in Digital Accounting Forensics and Data Analytics (DAFDA) prepares students to navigate the latest technology in the rapidly evolving digital landscape in accounting. The concentration delves into technology for predictive modeling, data visualization, and business intelligence. Students acquire the necessary skills to make data-driven decisions in the accounting field by accessing cutting-edge tools and resources, providing a competitive edge in the job market. 

Aspiring accountants with a strong interest in both Fraud Examination and Data Analytics can combine Forensic Accounting and Digital Accounting Forensics and Data Analytics for a dual concentration. Whether you aspire to work in corporate investigations, litigation support, regulatory compliance, or with big data analytics, our reputable program will provide the essential tools to advance your career. Combining both concentrations allows you to expand and leverage your knowledge for a more competitive advantage. 

Most students complete the program in two years while working full-time, although students with an undergraduate degree in accounting have the option of completing the program in as few as three semesters. The curriculum allows non-accounting undergraduate degreed students to complete the program by taking two additional courses built into the schedule. Therefore, prerequisites are not required outside of the program. Digital Accounting Forensics and Data Analytics can be merged with Forensic Accounting for a dual concentration by completing 2 - 3 additional courses. The Dual concentration can be selected before or during the program.  

The program aims to provide flexibility and engagement by offering a combination of fully online, live-virtual and optional in-person once-a-month, to accommodate students’ commitments and preferences. Students can choose to attend the lectures synchronously and asynchronously. Those unable to join us once-a-month in person, or attend the live sessions on Saturdays, can still access the lecture recordings and benefit from the same content to complete the program 100% online. Attend your way! 

Attendance Format:

• Fully Online: Access to recorded lectures 24/7 
  
  • Asynchronous, no set times for class attendance  
• Live-Streamed: Weekly live-streamed lectures on Saturday mornings from anywhere around the world 
• On-Campus: Attend optional in-person lectures (3 - 4 times per semester) on our Davie Campus once-a-month on Saturday (requires health immunization forms)
• Combine all three options at no extra cost to you 

Program Duration: 

• 12 – 32 months (1 - 2 1/2 years) 
• 10 – 12 courses / 30 - 36 credits  

Course Schedule and Time:  

• Fall semesters: 2 courses (16 weeks) 
• Spring semesters: 2 courses (16 weeks) 
• Summer semesters: 1 course (12 weeks) 
• Saturdays: 9:00 AM – 1:15 PM  
• Lecture duration: 1 hour and 15 minutes per course 

Optional Once-a-month Class Location: 

• Join us on the 麻豆精品视频Davie Campus, in the state-of-the-art Davie West Facility 
  
  • Breakfast and lunch included

Digital Accounting Forensics & Data Analytics Curriculum

Accounting Major

Business Valuation for Forensic Accountants (ACG 6375) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 2021 or ACG 6027.
An introductory course designed to provide a solid foundation for students entering the business valuation profession. Course introduces business valuation theory, research methodology, economic and industry analysis, the asset approach, and other introductory topics as well as valuation report writing.

Advanced Accounting Information Systems (ACG 6475) 3 credits
Prerequisites: Admission to master's program in Accounting or permission of instructor and ACG 2021 or ACG 6027. Prerequisite or Corequisite: ACG 6376.
The study of computerized accounting information systems with emphasis on reporting objectives, management needs, transaction trails, documentation, security, internal controls, and the integration of accounting systems in the evaluation and selection of software. Systems analysis techniques are discussed using the systems development life cycle model.

Advanced Auditing Theory and Practice (ACG 6655) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 4651 or ACG 6635.
A study of the concepts, assumptions, standards, and issues related to contemporary auditing theory and practice.

Accounting Fraud Examination Conduct and Procedures (ACG 6687) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 2021 or ACG 6027.
Emphasis on the conduct of fraud examinations, including a discussion of specific procedures used in forensic accounting examinations and the reasoning behind the use of these procedures. Coverage extends to detection, investigation, and prevention of specific types of fraud committed against organizations and individuals.

*Concepts of Federal Income Tax (TAX 6025) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 2021 or ACG 6027.
Analysis of the principles of the Federal Income Tax. The relationship among statutes, case law, Congressional committee reports, and administrative pronouncements is emphasized. A case approach is used. This course is not available to students who have completed TAX 4001 and 4011.

Or

*ACG 6689 is substituted for TAX 6025
Forensic Accounting, Fraud and Taxation (ACG 6689) 3 credits
Prerequisites: ACG 2021 or ACG 6027.
Overview of the nature of tax fraud, its motivation, the manner by which it is effected, and ways to detect this type of fraud. Also discussed is the proper manner in which allegations of fraud should be investigated to meet the requirements of civil/criminal court procedure.

Advanced Accounting Applications of Data Analytics (ACG 6496) 3 credits
Prerequisites: Admission to master's program; ACG 6686 or ACG 6635 or equivalent; and QMB 3600 or equivalent.
Advanced applications of data analytics in auditing, forensic accounting, fraud examination and financial statement analysis.

Advanced Digital Forensics in Forensic Accounting (ACG 6498) 3 credits
Prerequisites: ACG 6686 and enrollment in School of Accounting Executive Programs.
Introduces students to professional accounting engagements involving the application of computer forensics to the discovery, acquisition, analysis and reporting of digital evidence. Emphasis is placed on gaining knowledge of and proficiency in using software tools and General Audit Software (GAS) as part of the investigation and case management processes.

IT Auditing (ACG 6625) 3 credits
Prerequisite: Admission to College of Business master's program and ACG 4651 or ACG 6635.
A survey of control and auditing techniques employed in computer-based accounting systems.

Accounting Fraud Examination Concepts (ACG 6686) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 2021 or ACG 6027.
Overview of the nature of occupational fraud and how it is committed including an introduction to the actions that can be taken to determine the presence of occupational fraud and the procedures that can be implemented to deter it. Also covered is the proper manner in which allegations of fraud should be investigated to meet the requirements of civil/criminal court procedure.

Communication Strategies for Professional Accountants (ACG 6396) 3 credits
Prerequisite: Admission to master's program in Accounting
This course places students in a semester鈥恖ong project that simulates situations encountered by accountants in their careers. It prepares them to respond strategically and professionally to various stakeholders to: (a) think critically, (b) write accurately and concisely, and (c) speak effectively and confidently
___________________________________________________________________

Two additional classes taken for Dual Concentration in Digital Accounting Forensics and Data Analytics and Forensic Accounting:

Interviewing for Forensic Accountants and Auditors (ACG 6685) 3 credits
Prerequisites: Enrollment in School of Accounting Executive Programs and ACG 6635 or ACG 4651 or permission of academic director.
A study of the concepts, assumptions, approaches and issues related to obtaining information from knowledgeable persons for use in determining the fairness of the presentation of financial information, e.g., financial statements, and conducting forensic accounting examinations.

Forensic Accounting and the Legal Environment (ACG 6688) 3 credits
Prerequisites: Admission to master's program and ACG 2021 or ACG 6027.
Emphasis on Federal legislation related to fraud examinations including coverage of laws that preserve the rights of individuals suspected of committing fraud and laws that govern civil and criminal prosecutions, the admittance of evidence, and the testimony of expert witnesses.

Business Major

Financial Reporting and Accounting Concepts (ACG 6137) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 2021 or ACG 6027.
Course covers conceptual and applied issues in financial accounting. Students learn to apply basic research skills in financial accounting with authoritative accounting literature. This course is not available to students who have completed ACG 3131 and 3141.

Cost Accounting Theory and Practice (ACG 6347) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 2021 or ACG 6027.
Accounting topics for managers, including budgeting, performance measurement, cost analysis, balance scorecards, activity-based costing, and cost functions. This course is not available to students who have completed ACG 3341.

Auditing Theory and Practice (ACG 6635) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 4401 or ACG 6475 and ACG 3141 or ACG 6137.
A study of the role of audits in society, the regulations of the auditing profession, current issues in the profession, and the conduct of an attestation engagement. This course is not available to students who have completed ACG 4651.

Advanced Accounting Information Systems (ACG 6475) 3 credits
Prerequisites: Admission to master's program in Accounting or permission of instructor and ACG 2021 or ACG 6027. Prerequisite or Corequisite: ACG 6376.
The study of computerized accounting information systems with emphasis on reporting objectives, management needs, transaction trails, documentation, security, internal controls, and the integration of accounting systems in the evaluation and selection of software. Systems analysis techniques are discussed using the systems development life cycle model.

Concepts of Federal Income Tax (TAX 6025) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 2021 or ACG 6027.
Analysis of the principles of the Federal Income Tax. The relationship among statutes, case law, Congressional committee reports, and administrative pronouncements is emphasized. A case approach is used.

Advanced Accounting Applications of Data Analytics (ACG 6496) 3 credits
Prerequisites: Admission to master's program; ACG 6686 or ACG 6635 or equivalent; and QMB 3600 or equivalent.
Advanced applications of data analytics in auditing, forensic accounting, fraud examination and financial statement analysis.

Advanced Digital Forensics in Forensic Accounting (ACG 6498) 3 credits
Prerequisites: ACG 6686 and enrollment in School of Accounting Executive Programs.
Introduces students to professional accounting engagements involving the application of computer forensics to the discovery, acquisition, analysis and reporting of digital evidence. Emphasis is placed on gaining knowledge of and proficiency in using software tools and General Audit Software (GAS) as part of the investigation and case management processes.

IT Auditing (ACG 6625) 3 credits
Prerequisite: Admission to College of Business master's program and ACG 4651 or ACG 6635.
A survey of control and auditing techniques employed in computer-based accounting systems.

Accounting Fraud Examination Concepts (ACG 6686) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 2021 or ACG 6027.
Overview of the nature of occupational fraud and how it is committed including an introduction to the actions that can be taken to determine the presence of occupational fraud and the procedures that can be implemented to deter it. Also covered is the proper manner in which allegations of fraud should be investigated to meet the requirements of civil/criminal court procedure.

Communication Strategies for Professional Accountants (ACG 6396) 3 credits
Prerequisite: Admission to master's program in Accounting.
This course places students in a semester鈥恖ong project that simulates situations encountered by accountants in their careers. It prepares them to respond strategically and professionally to various stakeholders to: (a) think critically, (b) write accurately and concisely, and (c) speak effectively and confidently.
___________________________________________________________________

Three additional classes taken for Dual Concentration in Digital Accounting Forensics and Data Analytics and Forensic Accounting:

Accounting Fraud Examination Conduct and Procedures (ACG 6687) 3 credits
Prerequisites: Admission to master's program and ACG 2021 or ACG 6027.
Emphasis on the conduct of fraud examinations, including a discussion of specific procedures used in forensic accounting examinations and the reasoning behind the use of these procedures. Coverage extends to detection, investigation, and prevention of specific types of fraud committed against organizations and individuals.

Forensic Accounting and the Legal Environment (ACG 6688) 3 credits
Prerequisites: Admission to master's program and ACG 2021 or ACG 6027.
Emphasis on Federal legislation related to fraud examinations including coverage of laws that preserve the rights of individuals suspected of committing fraud and laws that govern civil and criminal prosecutions, the admittance of evidence, and the testimony of expert witnesses.

Business Valuation for Forensic Accountants (ACG 6375) 3 credits
Prerequisites: Admission to master's program and ACG 2021 or ACG 6027.
An introductory course designed to provide a solid foundation for students entering the business valuation profession. Course introduces business valuation theory, research methodology, economic and industry analysis, the asset approach, and other introductory topics as well as valuation report writing.

Non-Business Major

Financial Accounting Concepts (ACG 6027) 3 credits
Prerequisite: Graduate standing.
Principles applicable to the accounting cycle, asset valuation, income determination, financial reporting, basic business taxes, and owner's equity. Available only to graduate students lacking an undergraduate course in accounting (ACG 2021).

Financial Management (FIN 6406) 3 credits
Prerequisites: Graduate standing, financial accounting principles.
Tools and applications of financial analysis and forecasting, investment policy, financing policy, and working capital policy. Open only to graduate students lacking an undergraduate course in Finance (FIN 3403).

Financial Reporting and Accounting Concepts (ACG 6137) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 2021 or ACG 6027.
Course covers conceptual and applied issues in financial accounting. Students learn to apply basic research skills in financial accounting with authoritative accounting literature. This course is not available to students who have completed ACG 3131 and 3141.

Cost Accounting Theory and Practice (ACG 6347) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 2021 or ACG 6027.
Accounting topics for managers, including budgeting, performance measurement, cost analysis, balance scorecards, activity-based costing, and cost functions. This course is not available to students who have completed ACG 3341.

Auditing Theory and Practice (ACG 6635) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 4401 or ACG 6475 and ACG 3141 or ACG 6137.
A study of the role of audits in society, the regulations of the auditing profession, current issues in the profession, and the conduct of an attestation engagement. This course is not available to students who have completed ACG 4651.

Advanced Accounting Information Systems (ACG 6475) 3 credits
Prerequisites: Admission to master's program in Accounting or permission of instructor and ACG 2021 or ACG 6027. Prerequisite or Corequisite: ACG 6376.
The study of computerized accounting information systems with emphasis on reporting objectives, management needs, transaction trails, documentation, security, internal controls, and the integration of accounting systems in the evaluation and selection of software. Systems analysis techniques are discussed using the systems development life cycle model.

Concepts of Federal Income Tax (TAX 6025) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 2021 or ACG 6027.
Analysis of the principles of the Federal Income Tax. The relationship among statutes, case law, Congressional committee reports, and administrative pronouncements is emphasized. A case approach is used.

Advanced Accounting Applications of Data Analytics (ACG 6496) 3 credits
Prerequisites: Admission to master's program; ACG 6686 or ACG 6635 or equivalent; and QMB 3600 or equivalent.
Advanced applications of data analytics in auditing, forensic accounting, fraud examination and financial statement analysis.

Advanced Digital Forensics in Forensic Accounting (ACG 6498) 3 credits
Prerequisites: ACG 6686 and enrollment in School of Accounting Executive Programs.
Introduces students to professional accounting engagements involving the application of computer forensics to the discovery, acquisition, analysis and reporting of digital evidence. Emphasis is placed on gaining knowledge of and proficiency in using software tools and General Audit Software (GAS) as part of the investigation and case management processes.

IT Auditing (ACG 6625) 3 credits
Prerequisite: Admission to College of Business master's program and ACG 4651 or ACG 6635.
A survey of control and auditing techniques employed in computer-based accounting systems.

Accounting Fraud Examination Concepts (ACG 6686) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 2021 or ACG 6027.
Overview of the nature of occupational fraud and how it is committed including an introduction to the actions that can be taken to determine the presence of occupational fraud and the procedures that can be implemented to deter it. Also covered is the proper manner in which allegations of fraud should be investigated to meet the requirements of civil/criminal court procedure.

Communication Strategies for Forensic Accountants (ACG 6376) 3 credits
Prerequisite: Admission to master's program in Accounting.
Course focuses on the writing aspects of forensic accounting; it considers writing as an integral part of forensic accounting and as an enhancement for critical thinking.
___________________________________________________________________

Three additional classes taken for Dual Concentration in Digital Accounting Forensics and Data Analytics and Forensic Accounting:

Accounting Fraud Examination Conduct and Procedures (ACG 6687) 3 credits
Prerequisites: Admission to master's program and ACG 2021 or ACG 6027.
Emphasis on the conduct of fraud examinations, including a discussion of specific procedures used in forensic accounting examinations and the reasoning behind the use of these procedures. Coverage extends to detection, investigation, and prevention of specific types of fraud committed against organizations and individuals.

Forensic Accounting and the Legal Environment (ACG 6688) 3 credits
Prerequisites: Admission to master's program and ACG 2021 or ACG 6027.
Emphasis on Federal legislation related to fraud examinations including coverage of laws that preserve the rights of individuals suspected of committing fraud and laws that govern civil and criminal prosecutions, the admittance of evidence, and the testimony of expert witnesses.

Business Valuation for Forensic Accountants (ACG 6375) 3 credits
Prerequisites: Admission to master's program and ACG 2021 or ACG 6027.
An introductory course designed to provide a solid foundation for students entering the business valuation profession. Course introduces business valuation theory, research methodology, economic and industry analysis, the asset approach, and other introductory topics as well as valuation report writing.

Supercharge Your Career: Obtain Today’s High Demand Accounting Skills 

According to a recent survey published by Robert Half (NYSE symbol RHI, one of the top professional staffing services in the world) the top in-demand attributes for accountants involve data analytics. The volume, variety, and velocity of data flowing through organizations has reached staggering levels. About 2.5 exabytes of data are being created every day, and current estimates suggest that this number will double approximately every 3 1/2 years. According to EY (one of the Big-4 accounting firms), “Without big data analytics, companies are blind and deaf, meandering aimlessly like a deer on freeway.” According to KPMG (another Big-4 accounting firm), audit methodology only fully becomes mature when data analytics are effectively and consistently used for strategic analysis, enterprise risk assessment, internal audit plan development, execution and reporting, and continuous improvement. 

For this reason, accounting firms are investing heavily in descriptive, diagnostic, predictive, and prescriptive data analytics. For example, Deloitte (another Big-4 accounting firm) has adopted Tableau, a leading data analytics platform, firm-wide. Likewise, the SEC and FINRA have built entire divisions devoted to data analytics. Via the big-data revolution, old-fashioned, simple financial analysis tools have been supplanted by more sophisticated tools based around the latest available technology. The new tools blend (or “fuse”) together both hard (financial) data and soft data, including data from email, social media content, videos, and narrative reports. Given the fused data, special analytical tools are applied, including sentiment analysis, social network analysis, tag clouds, content clustering, data visualization techniques, and interactive dashboards. 

Gain a Competitive Edge!!! 

Why get an ordinary EMAC degree when you can get one with a concentration in Digital Accounting Forensics and Data Analytics? Get the white-hot skills that are in high demand in all areas of accounting, including forensic accounting, auditing, management accounting, advisory services, governmental accounting, and taxation. Get ahead of the tsunami of change that is sweeping across all areas of accounting. Stand out from the crowd.

The Executive Master of Accounting (EMAC) with a Tax concentration offers unique learning opportunities for students pursuing careers in CPA firms, accounting and tax industries, and government agencies. The program provides a foundation for performing tax services during tax season, and for performing audits, consulting, or other types of services year-round.   

Tax professionals are consistently in high demand due to the complex and ever-changing tax laws, regulations, and challenges that emerge regularly. They play a crucial role in helping individuals and businesses navigate tax compliance, minimize tax liabilities, and make informed financial decisions. The combined accounting and tax curriculum takes you far beyond simply filling out tax returns and into the areas of tax strategies and tax planning for wealthy individuals, corporations, and partnerships by expanding your knowledge in the areas of auditing and consulting, accounting information systems, and E-commerce. 

Ultimately, pursuing a career in a Master of Accounting with a Tax concentration provides students with a competitive edge, a wide range of career opportunities, and the potential for professional growth and financial rewards.

Most students complete the program in two years while working full-time, although students with an undergraduate degree in accounting have the option of completing the program in as few as three semesters. The curriculum allows non-accounting undergraduate degreed students to complete the program by taking two to five additional courses built into the schedule. Therefore, prerequisites are not required outside of the program.  

The program aims to provide flexibility and engagement by offering a combination of fully online, live-virtual and optional in-person once-a-month, to accommodate students’ commitments and preferences. Students can choose to attend the lectures synchronously and asynchronously. Those unable to join us once-a-month in person, or attend the live sessions on Saturdays, can still access the lecture recordings and benefit from the same content to complete the program 100% online. Attend your way! 

Attendance Format:

• Fully Online: Access to recorded lectures 24/7
  • Asynchronous, no set times for class attendance  
• Live-Streamed: Weekly live-streamed lectures on Saturday mornings from anywhere around the world
• On-Campus: Attend optional in-person lectures (3 - 4 times per semester) on our Davie Campus once-a-month on Saturday (requires health immunization forms)
• Combine all three options at no extra cost to you 

Program Duration: 

• 12 – 36 months (1 - 3 years) 
• 10 – 15 courses / 30 - 45 credits  

Course Schedule and Time:  

• Fall semesters: 2 courses (16 weeks) 
• Spring semesters: 2 courses (16 weeks) 
• Summer semesters: 1 course (12 weeks) 
• Saturdays: 9:00 AM – 1:15 PM 
• Lecture duration: 1 hour and 15 minutes per course 

Optional Once-a-month Class Location: 

• Join us on the 麻豆精品视频Davie Campus, in the state-of-the-art Davie West Facility
  • Breakfast and lunch included 

Tax Curriculum

Accounting Major

*Concepts of Federal Income Tax (TAX 6025) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 2021 or ACG 6027.
Analysis of the principles of the Federal Income Tax. The relationship among statutes, case law, congressional committee reports, and administrative pronouncements is emphasized. A case approach is used. This course is not available to students who have completed TAX 4001 and 4011.

Or

Advanced Accounting Theory (ACG 6135) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 6137 or ACG 3141. Prerequisite or Corequisite: Writing for Professional Accounting.
Analysis of trends in accounting through review of the major publications of the accounting profession. Emphasis on the structure of accounting theory underlying the concepts of assets and income determination.

Or

Forensic Accounting, Fraud and Taxation (ACG 6689) 3 credits
Prerequisites: ACG 2021 or ACG 6027.
Overview of the nature of tax fraud, its motivation, the manner by which it is effected, and ways to detect this type of fraud. Also discussed is the proper manner in which allegations of fraud should be investigated to meet the requirements of civil/criminal court procedure.

Tax Research (TAX 6065) 3 credits
Prerequisites: Graduate standing and TAX 6025 or TAX 4001. Prerequisites or Corequisites: TAX 6025.
Methods of researching tax problems and practical exercises in the uses of research tools in locating, understanding, and interpreting source materials.

Corporate Taxation (TAX 6105) 3 credits
Prerequisites: Graduate standing and TAX 6025. Prerequisite or Corequisite: TAX 6065
Concepts and principles governing the Federal income taxation of corporations and their shareholders. The source and application of U.S. tax authority as it relates to the formation, operation and liquidation of a corporation. The S Corporation is explored as an alternative to the regular corporation and other modes of operation.

Partnership Taxation (TAX 6205) 3 credits
Prerequisites: Graduate standing and TAX 6025. Prerequisite or Corequisite: TAX 6065.
Formation of a partnership, compensation of partners, taxing partnership income, and transactions between related parties.

International Taxation (TAX 6525) 3 credits
Prerequisites: Graduate standing and TAX 6065 and (TAX 4011 or TAX 6105).
A survey of U.S. income tax laws applicable to U.S. citizens and corporations doing business abroad, as well as to foreign taxpayers investing in the U.S.

IRS Practice and Procedures (TAX 6877) 3 credits
Prerequisites: Graduate standing and TAX 6025. Prerequisite or Corequisite: TAX 6065.
Training in tax practice and procedures with an emphasis on IRS rules, procedures and techniques.

Communication Strategies for Professional Accountants (ACG 6396) 3 credits
Prerequisite: Admissions to Master's program in Accounting.
Focuses on the writing aspects of tax accounting; considers writing as an integral part of tax practice and as an enhancement for critical thinking.

Advanced Accounting Information Systems (ACG 6475) 3 credits
Prerequisites: Admission to master's program in Accounting or permission of instructor and ACG 2021 or ACG 6027. Prerequisite or Corequisite: Writing for Professional Accounting.
The study of computerized accounting information systems with emphasis on reporting objectives, management needs, transaction trails, documentation, security, internal controls, and the integration of accounting systems in the evaluation and selection of software. Systems analysis techniques are discussed using the systems development life cycle model.

Advanced Auditing Theory and Practice (ACG 6655) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 4651 or ACG 6635.
A study of the concepts, assumptions, standards, and issues related to contemporary auditing theory
and practice.

Accounting for E鈥怌ommerce (ACG 6465) 3 credits
Prerequisite: Admission to College of Business master's program and ACG 2021 or ACG 6027.
This course covers e鈥恈ommerce topics of relevance for accounting and business students. Topics include e-commerce security, attestation issues, XML, e鈥恈ommerce taxation, and e鈥恈ommerce business valuation.

Business Major

Financial Reporting and Accounting Concepts (ACG 6137) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 2021 or ACG 6027.
Course covers conceptual and applied issues in financial accounting. Students learn to apply basic research skills in financial accounting with authoritative accounting literature. This course is not available to students who have completed ACG 3131 and 3141.

Cost Accounting Theory and Practice (ACG 6347) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 2021 or ACG 6027.
Accounting topics for managers, including budgeting, performance measurement, cost analysis, balance scorecards, activity-based costing, and cost functions. This course is not available to students who have completed ACG 3341.

Auditing Theory and Practice (ACG 6635) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 4401 or ACG 6475 and ACG 3141 or ACG 6137.
A study of the role of audits in society, the regulations of the auditing profession, current issues in the profession, and the conduct of an attestation engagement. This course is not available to students who have completed ACG 4651.

*Concepts of Federal Income Tax (TAX 6025) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 2021 or ACG 6027.
Analysis of the principles of the Federal Income Tax. The relationship among statutes, case law, Congressional committee reports, and administrative pronouncements is emphasized. A case approach is used. This course is not available to students who have completed TAX 4001 and 4011.

Or

Advanced Accounting Theory (ACG 6135) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 6137 or ACG 3141. Prerequisite or Corequisite: Writing for Professional Accounting.
Analysis of trends in accounting through review of the major publications of the accounting profession. Emphasis on the structure of accounting theory underlying the concepts of assets and income determination.

Tax Research (TAX 6065) 3 credits
Prerequisites: Graduate standing and TAX 6025 or TAX 4001. Prerequisites or Corequisites: TAX 6025.
Methods of researching tax problems and practical exercises in the uses of research tools in locating, understanding, and interpreting source materials.

Corporate Taxation (TAX 6105) 3 credits
Prerequisites: Graduate standing and TAX 6025. Prerequisite or Corequisite: TAX 6065.
Concepts and principles governing the Federal income taxation of corporations and their shareholders. The source and application of U.S. tax authority as it relates to the formation, operation and liquidation of a corporation. The S Corporation is explored as an alternative to the regular corporation and other modes of operation.

Partnership Taxation (TAX 6205) 3 credits
Prerequisites: Graduate standing and TAX 6025. Prerequisite or Corequisite: TAX 6065.
An intensive study of partnership taxation covering such topics as the definition of a partnership, formation of a partnership, compensation of partners, taxing partnership income, and transactions between related parties.

International Taxation (TAX 6525) 3 credits
Prerequisites: Graduate standing and TAX 6065 and (TAX 4011 or TAX 6105).
A survey of U.S. income tax laws applicable to U.S. citizens and corporations doing business abroad, as well as to foreign taxpayers investing in the U.S.

IRS Practice and Procedures (TAX 6877) 3 credits
Prerequisites: Graduate standing and TAX 6025. Prerequisite or Corequisite: TAX 6065.
Training in tax practice and procedures with an emphasis on IRS rules, procedures and techniques.

Communication Strategies for Professional Accountants (ACG 6396-XPRO) 3 credits
Prerequisite: Admission to master's program in Accounting.
This course places students in a semester-long project that simulates situations encountered by accountants in their careers. It prepares them to respond strategically and professionally to various stakeholders to: (a) think critically, (b) write accurately and concisely, and (c) speak effectively and confidently.

Advanced Accounting Information Systems (ACG 6475) 3 credits
Prerequisites: Admission to master's program in Accounting or permission of instructor and ACG 2021 or ACG 6027. Prerequisite or Corequisite: Writing for Professional Accounting.
The study of computerized accounting information systems with emphasis on reporting objectives, management needs, transaction trails, documentation, security, internal controls, and the integration of accounting systems in the evaluation and selection of software. Systems analysis techniques are discussed using the systems development life cycle model.

Advanced Auditing Theory and Practice (ACG 6655) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 4651 or ACG 6635.
A study of the concepts, assumptions, standards, and issues related to contemporary auditing theory and practice.

Accounting for E-Commerce (ACG 6465) 3 credits
Prerequisite: Admission to College of Business master's program and ACG 2021 or ACG 6027.
This course covers e-commerce topics of relevance for accounting and business students. Topics include e- commerce security, attestation issues, XML, e-commerce taxation, and e-commerce business valuation.

Non-Business Major

Financial Accounting Concepts (ACG 6027) 3 credits
Prerequisite: Graduate standing.
Principles applicable to the accounting cycle, asset valuation, income determination, financial reporting, basic business taxes, and owner's equity. Available only to graduate students lacking an undergraduate course in accounting (ACG 2021).

Financial Management (FIN 6406) 3 credits
Prerequisites: Graduate standing, financial accounting principles.
Tools and applications of financial analysis and forecasting, investment policy, financing policy, and working capital policy. Open only to graduate students lacking an undergraduate course in Finance (FIN 3403).

Financial Reporting and Accounting Concepts (ACG 6137) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 2021 or ACG 6027.
Course covers conceptual and applied issues in financial accounting. Students learn to apply basic research skills in financial accounting with authoritative accounting literature. This course is not available to students who have completed ACG 3131 and 3141.

Cost Accounting Theory and Practice (ACG 6347) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 2021 or ACG 6027.
Accounting topics for managers, including budgeting, performance measurement, cost analysis, balance scorecards, activity-based costing, and cost functions. This course is not available to students who have completed ACG 3341.

Auditing Theory and Practice (ACG 6635) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 4401 or ACG 6475 and ACG 3141 or ACG 6137
A study of the role of audits in society, the regulations of the auditing profession, current issues in the profession, and the conduct of an attestation engagement. This course is not available to students who have completed ACG 4651.

*Concepts of Federal Income Tax (TAX 6025) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 2021 or ACG 6027.
Analysis of the principles of the Federal Income Tax. The relationship among statutes, case law, congressional committee reports, and administrative pronouncements is emphasized. A case approach is used. This course is not available to students who have completed TAX 4001 and 4011.

Or

Advanced Accounting Theory (ACG 6135) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 6137 or ACG 3141. Prerequisite or Corequisite: Writing for Professional Accounting.
Analysis of trends in accounting through review of the major publications of the accounting profession. Emphasis on the structure of accounting theory underlying the concepts of assets and income determination.

Tax Research (TAX 6065) 3 credits
Prerequisites: Graduate standing and TAX 6025 or TAX 4001. Prerequisites or Corequisites: TAX 6025.
Methods of researching tax problems and practical exercises in the uses of research tools in locating, understanding, and interpreting source materials.

Corporate Taxation (TAX 6105) 3 credits
Prerequisites: Graduate standing and TAX 6025. Prerequisite or Corequisite: TAX 6065.
Concepts and principles governing the Federal income taxation of corporations and their shareholders. The source and application of U.S. tax authority as it relates to the formation, operation and liquidation of a corporation. The S Corporation is explored as an alternative to the regular corporation and other modes of operation.

Partnership Taxation (TAX 6205) 3 credits
Prerequisites: Graduate standing and TAX 6025. Prerequisite or Corequisite: TAX 6065.
An intensive study of partnership taxation covering such topics as the definition of a partnership, formation of a partnership, compensation of partners, taxing partnership income, and transactions between related parties.

International Taxation (TAX 6525) 3 credits
Prerequisites: Graduate standing and TAX 6065 and (TAX 4011 or TAX 6105).
A survey of U.S. income tax laws applicable to U.S. citizens and corporations doing business abroad, as well as to foreign taxpayers investing in the U.S.

IRS Practice and Procedures (TAX 6877) 3 credits
Prerequisites: Graduate standing and TAX 6025. Prerequisite or Corequisite: TAX 6065.
Training in tax practice and procedures with an emphasis on IRS rules, procedures and techniques.

Advanced Accounting Information Systems (ACG 6475) 3 credits
Prerequisites: Admission to master's program in Accounting or permission of instructor and ACG 2021 or ACG 6027. Prerequisite or Corequisite: Writing for Professional Accounting.
The study of computerized accounting information systems with emphasis on reporting objectives, management needs, transaction trails, documentation, security, internal controls, and the integration of accounting systems in the evaluation and selection of software. Systems analysis techniques are discussed using the systems development life cycle model.

Advanced Auditing Theory and Practice (ACG 6655) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 4651 or ACG 6635.
A study of the concepts, assumptions, standards, and issues related to contemporary auditing theory and practice.

Accounting for E鈥怌ommerce (ACG 6465) 3 credits
Prerequisite: Admission to College of Business master's program and ACG 2021 or ACG 6027.
This course covers e鈥恈ommerce topics of relevance for accounting and business students. Topics include e-commerce security, attestation issues, XML, e鈥恈ommerce taxation, and e鈥恈ommerce business valuation.

Communication Strategies for Professional Accountants (ACG 6396) 3 credits
Prerequisite: Admission to master's program in Accounting.
This course places students in a semester鈥恖ong project that simulates situations encountered by accountants in their careers. It prepares them to respond strategically and professionally to various stakeholders to: (a) think critically, (b) write accurately and concisely, and (c) speak effectively and confidently.

Benjamin Franklin (1706-1790) once wrote, “In this world nothing can be said to be certain, except death and taxes.” 

Certified Public Accountant
National Association of State Boards of Accountancy
Four part exam offered year-round.
1-800-272-3926
615-880-4200
 

Certified Management Accountant
Institute of Management Accountants
2-day exam offered in June and December.
1-800-638-4427
201-573-9000


Certified Internal Auditor
Institute of Internal Auditors.
2-day exam offered in November and May.
407-830-7600 Ext.1


Certified Information Systems Auditor
Information Systems Audit and Control Association
1-day exam in June. Students should take a major in accounting and a minor in information systems or a double major in accounting and information systems.
847-253-1545
847-590-7471


Certified Fraud Examiner
Association of Certified Fraud Examiners
1-800-245-3321


Certified Government Financial Manager
Association of Government Accountants
1-800-AGA-7211

One of the strongest attributes of the 麻豆精品视频 EMAC program is the highly esteemed and experienced faculty. Classes are taught using a balanced blend of case-studies, real-world examples and strong academic theories, making the crucial real-time link between the classroom and industry.

The faculty members in the Program are selected from the nearly 90 full-time faculty in the College of Business. Selection criteria include excellence in teaching, consulting, research, and publication. Instructors and practitioners collaborate in designing and teaching accounting courses. 

They have earned doctoral degrees from the nation's most prestigious AACSB accredited universities, such as Harvard, Wharton School, Northwestern, MIT, Columbia, Chicago, NYU, and Michigan. 

Consulted with Fortune 500 firms, small businesses, and government; published numerous texts and articles in leading academic business journals, such as: Accounting Review, Auditing: A Journal of Practice & Theory, Accounting Horizons, Journal of Accounting Research, Financial Review, Financial Management, Journal of Financial Research, Journal of Marketing, Journal of Marketing Research, Journal of Retailing, Journal of Consumer Marketing, International Marketing Review, Journal of Business Research, Public Opinion Quarterly, Columbia Journal of World Business, International Business Studies. 

Published articles in the most widely recognized practitioner-oriented business and trade journals such as: Harvard Business Review, Journal of Accountancy, Business Horizons, Long Range Planning, Marketing News, American Demographics, The CPA Journal, Journal of Taxation, Financial Executive, Banker's Magazine, Bank Marketing, Productions and Inventory Management, The Financial Planner, The Personnel Administrator, The Development Journal. 

Faculty teach in the EMAC program because they are interested in the practical world of business and appreciate its emerging opportunities and difficulties. They see great needs in business and society for more effective managers and are excited about exchanging ideas during lively discussions with future business and government leaders. In short - they enjoy the special challenges of teaching working adult students! 

Faculty from other universities may at times participate in the EMAC program for their special insights and unique skills/knowledge. Guest speakers from industry and government may also be invited to lecture.