Dec 05, 2025  
2025-2026 Graduate Catalog 
    
2025-2026 Graduate Catalog

Accountancy: Executive, M.Acc.


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The Master of Accountancy (M.Acc.) degree prepares students for careers as professional accountants. This includes increasing students’ awareness and knowledge of current and emerging technical issues facing the accounting profession, developing students’ research and communication skills, and preparing the students who select the program’s CPA-preparation option to pass the Uniform CPA Examination. The executive concentration is designed for students with limited exposure to accounting courses in their undergraduate programs. Courses in the M.Acc. program are offered exclusively in an online asynchronous format providing increased flexibility for working professionals to pursue a graduate degree.

Program Requirements


The M.Acc. program requires a student to complete 30 semester credit hours in graduate coursework as outlined below. Foundation courses are not included in this 30-hour requirement. 

To qualify for a Certified Public Accounting license in Tennessee, students also need 24 hours of general business courses such as: algebra, calculus, statistics, probability, business communication, business law, economics, ethics, finance, management, technology/information systems, and marketing.

Accounting Foundation Courses


Students admitted into this program who lack foundation courses in accounting must take an undergraduate principles of accounting sequence (ACC 2010 & ACC 2020), or a graduate principles of accounting course (ACC 5855), or their equivalent with a grade of “C” or better from an accredited college of university.

Additional Information and Notes


Courses cannot be repeated if a similar course was taken at the undergraduate level. Any such courses are to be replaced with other graduate accounting classes as approved by the M.Acc. advisor.

At least 21 hours of the program must be graduate accounting courses.

Students may have to select additional accounting or business graduate courses to meet the minimum 30 hours required in the program.

The offering of electives is determined by student demand.  All electives must be chosen in consultation with and approved by the M.Acc. advisor.

Total: 30 Hours (not including Foundation courses)


Transfer Credit


Six graduate credit hours of courses completed at other universities for graduate credit may be considered to satisfy M.Acc. degree program requirements at UTC. Only courses with a grade of B or better and that are taken at universities accredited by AASCB can be considered for transfer credit. A transferred course generally must form a logical part of the M.Acc. program to be approved.

Those who request transfer credit must be prepared to provide the university catalog in effect at the time at which the courses were completed as well as any other supporting information to the RCOB Graduate Office and to the Dean of the Graduate School. For additional requirements see “Transfer Credit” under “Academic Policies for Graduate Students ” in the UTC Graduate Catalog.

Continuation


Students who earn 3 or more grades of C or below in graduate level courses will be dismissed from the M.Acc. program.

Program of Study


Students must submit a Program of Study during the first semester of graduate coursework. The Program of Study consists of all core courses and any concentration electives and establishes the courses the student must take for partial fulfillment of the degree requirements. The Program of Study form must include all core courses and electives, if known at the time, the student will take. The Program of Study form is located at www.utc.edu/research/graduate-school/student-resources/forms.

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