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Each element of your application plays an integral role in the overall admission evaluation; no single piece of the application is weighted more heavily than the other. The following application components are required:

  • Current resume
  • GMAT or GRE score
  • TOEFL score (for international applicants only); scores must be a minimum of 100 and dated within two years of application. IELTS is not accepted.
  • Undergraduate and post-graduate transcripts from all schools where courses were taken
  • Grades in prerequisite courses (see below)
  • Two letters of recommendation; one must come from an intermediate-level or higher accounting professor (must be submitted online)
  • Essays
  • Nonrefundable application fee of $75 USD for domestic applicants and $100 USD for international applicants
  • Interview (after application is submitted and by invitation only)


Students from any academic discipline who have earned a bachelor's degree and have completed our prerequisite requirements are encouraged to apply. We discourage applications from those who have already completed substantial coursework in other graduate accounting programs. No previous coursework will transfer to the Ross MAcc. Students admitted to the MAcc Program may not be enrolled simultaneously in another graduate program. We reserve the right to review the academic records of international applicants and to determine whether the academic credentials presented from a non-U.S. institution qualify for consideration.  Please review the following information for additional eligibility requirements.

Prerequisite Courses
Candidates are required to satisfy the equivalent of each of the following six prerequisite courses at an accredited four-year University. To have your application reviewed, you must have earned grades of "C" or better in at least five of the following six courses.  Additionally, you must outline a plan for the completion of the final prerequisite course in your application. The specific course numbers listed below reflect classes offered at the University of Michigan.

  • Principles of Financial Accounting (ACC 271 or ACC 300 or equivalent)
  • Principles of Managerial Accounting (ACC 272 or ACC 301 or equivalent)
  • Intermediate Financial Accounting (ACC 312 or equivalent)*
  • Intermediate Cost Accounting (ACC 315 or equivalent)
  • Principles of Microeconomics (Econ 101 or equivalent)
  • Statistics (300 - 400 level) (OMS 301 or Stat 250/350 or Econ 404/405/406, or equivalent)

*Please note: Intermediate Financial Accounting (ACC 312) is one course at the University of Michigan. At other schools, this course may be broken up into two or three separate courses. You are required to take the equivalent of the University of Michigan's course, which would be the two to three courses.

Non-University of Michigan Courses
All accounting prerequisites must be taken at an accredited four-year university. Community college introductory-level accounting courses will be accepted only if intermediate-level courses were completed at a four-year university.

We reserve the right to review such courses in order to determine their equivalency to the MAcc prerequisite courses offered at the University of Michigan.

The GMAT is required for application to the MAcc Program. The University of Michigan’s code number is SN1-J6-01.

  • Find a test site near you.
  • GMAT scores are valid for five years from the test date.
  • There is no minimum score requirement. Most admitted students score between a 600 and 720. The average GMAT score of admitted students is 660-680.

Additional Requirements for International Applicants

The University of Michigan Master of Accounting Program does not grant conditional admission related to the completion of prerequisite courses, GMAT or TOEFL under any circumstances.

Undergraduate Degree
International applicants are required to submit copies of both an academic record and diploma (or other document indicating the date and conferral of your degree).

If the original language of the academic record and diploma is not English, a certified English translation must accompany the original document. The translation should be literal rather than interpretive. If a certified copy of the original transcript is submitted, it must be certified by the institution from which the degree was received. Documents notarized by a Notary Public are not acceptable.

Credentials must include the following:

  • years of attendance at the academic institution
  • courses taken
  • grades received
  • dated degree, diploma, or certificate

International students who have not attended school within the United States must also submit scores from the Test of English as a Foreign Language (TOEFL). Arrange for test results to be reported to us directly by the Educational Testing Service.

  • A minimum score of 100 is required to be considered for admission.
  • The University of Michigan’s code number is 1839.
  • TOEFL should be taken prior to application submission.
  • TOEFL scores expire after two years. We will not accept TOEFL scores from tests taken more than two years before your date of application.
  • We do not accept an IELTS score in place of TOEFL.
  • Contact TOEFL to register for the test.
    TOEFL/TSE Services
    P.O. Box 6151
    Princeton, New Jersey
    Phone: (609) 771-7100

TOEFL Waiver:  International applicants who have completed four years at a U.S. school or an institution aboard where the sole language of instruction was English are exempt from the TOEFL requirement.


Interviews will be conducted by invitation only.  If the admissions committee invites you to interview, you will receive the invitation and scheduling information via email.  The interview provides the admissions committee with more information about you.  It is not an indication of the outcome of your application.

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