University of Southern California

USC Leventhal School of Accounting

Graduate Degrees

Master of Accounting

The Master of Accounting program (M.Acc.) prepares graduates for careers in public accounting, industry and government. The program offers students technical and conceptual knowledge, professional development, research and lifelong learning, ethical and professional standards and globalization and diversity. For details on these student learning outcomes, see the program Website at

The program employs a rigorous case analysis approach that requires students to exercise their analytical abilities and develop both teamwork and professional communication skills.


An undergraduate accounting or business major is not necessary, nor is work experience a requirement. The program enrolls students in the summer or fall based on their academic backgrounds. For application information visit

Program Requirements

The Leventhal School of Accounting Master’s Program Office evaluates the academic background of each admitted student to determine the courses required to complete the program. Typically, a student with an undergraduate degree in accounting will complete the 30 unit program. A student with an undergraduate degree in any other subject usually needs preparatory course work totaling 15–18 additional units.

Prerequisite Course Work

Each summer the Leventhal School of Accounting offers an eight-week, 40 hours-per-week course to students who have not completed undergraduate degrees or other extensive course work in accounting. ACCT 525x Intensive Accounting Principles and Practices (15 units) must be completed successfully prior to beginning the core program.

If students have not taken a finance course as part of their undergraduate degree, they will also be required to take GSBA 548 Corporate Finance (3 units) prior to or during the program.

Degree Requirements

Core Program (16.5 units) UNITS
ACCT 528 Fair Value Accounting: GAAP, IFRS and Emerging Issues 1.5
ACCT 530 Ethics for Professional Accountants 3
ACCT 585 Professional Responsibilities in Accounting 3
At least one from the following (to be determined by previous course work)
ACCT 546 Auditing and Assurance Services 3
ACCT 557 Advanced Financial Statement Auditing Topics 3
At least one from the following (to be determined by previous course work)
ACCT 547 Enterprise Information Systems 3
ACCT 549 Advanced Enterprise Systems and Technologies 3
At least one from the following (to be determined by previous course work)
GSBA 523T Communication for Accounting and Tax Professionals, or
BUCO 503 Advanced Managerial Communication, or
BUCO 533 Managing Communication in Organizations 3
Elective Course Work (13.5 units) units
Select a minimum of 10.5 units of ACCT 5xx electives
Select a maximum of 6 units of Marshall (BAEP, BUCO, DSO, FBE, GSBA, MKT, MOR) 500-level electives.