Students should understand the basic framework of accounting, including underlying accounting concepts and constraints, that helps them in preparation of financial records, financial statements, and analysis of the major financial statements.
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M.S. in Accounting | Admissions
Requirements and Eligibility
At McIntire, we view commerce as the purposeful exchange of goods, services, and ideas to strengthen and advance society, and we believe the future of commerce requires a new kind of leader—one with a rigorous, real-world skill set and a human-centered mindset.
Our applicants are well-rounded individuals who demonstrate a passion for their chosen field of study and are evaluated based on the demonstration of mission-driven skills, knowledge, and character qualities that speak to their potential in these areas. While it is not anticipated that every candidate will exhibit all qualities, these characteristics inform the composition of each incoming class of students and align with McIntire’s overarching mission and educational goals.
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Academic excellence
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Intellectual curiosity
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Strong work ethic
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Ability to collaborate
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Awareness and ability to engage across differences in background, perspective, or life experience(s)
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Growth mindset
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Initiative
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Resilience and perseverance
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Social engagement
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Unique perspective
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Personal and professional integrity
As an applicant, you may choose to share and describe the experiences that have led you to develop these qualities through your application materials. The Impact Essay offers a meaningful opportunity to reflect on and convey these experiences.
Requirements
The M.S. in Accounting (MSA) is designed for students who have developed a strong academic foundation in accounting and are seeking to deepen their technical expertise through a rigorous, specialized graduate experience.
The program is intended for candidates who have completed a bachelor’s degree in accounting or a related field and are prepared to build on prior coursework in areas such as financial reporting, managerial accounting, and intermediate accounting. Students typically pursue the MSA to advance toward professional roles in accounting and related fields, including progression toward CPA licensure.
Academic Background
Eligible candidates will have completed a bachelor’s degree with substantial undergraduate-level preparation in accounting. This preparation is typically demonstrated through one of the following:
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An undergraduate degree or major in accounting, or
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An undergraduate degree in business with a formal concentration in accounting, or
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Completion of significant, structured foundational and upper-level coursework in accounting (e.g., financial reporting, managerial accounting, intermediate accounting)
The MSA curriculum is designed to build on prior academic preparation and assumes a strong foundation in core accounting principles.
Expected Undergraduate Preparation
Applicants are expected to demonstrate academic readiness through completion of foundational and intermediate coursework in accounting prior to matriculation.
These prerequisites ensure that students are prepared to engage with advanced, graduate-level accounting material from the start of the program.
Introduction to Financial Accounting
Introduction to Managerial Accounting
Students should understand accounting’s problem-solving contributions to management. Topics include planning, control, performance measurement, cost behavior, ethics, and information for special decisions.
Intermediate Accounting I
Students should understand generally accepted accounting principles for asset valuation, income measurement, and financial statement presentation for business organizations, and how these processes evolve. Focuses on the important areas of financial accounting, including accounting for leases, pensions, and income taxes.
Intermediate Accounting II
Students should understand accounting for the equities of a firm’s investors and creditors, along with a continued focus on financial accounting issues, such as financial instruments, asset impairments, and long-term debt.
Prerequisite coursework is not required to apply for admission but must be completed by Aug. 1, prior to matriculation.
MSA Pathway Program
For UVA undergraduate students who are not currently enrolled in the McIntire School of Commerce, the MSA Pathway provides a structured approach to developing the accounting preparation required for admission to the MSA program while receiving guidance on academic planning and readiness for graduate-level study.
Students who are interested in completing the prerequisite coursework to pursue the MSA are encouraged to explore the MSA Pathway, which includes the following McIntire prerequisite courses:
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Accounting for Business
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Financial Accounting Pathway
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Financial Accounting and Reporting I
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Financial Accounting and Reporting II
Time Since Degree Completion
To support the program’s cohort-based learning model and its focus on early-career professional development, candidates should have completed their bachelor’s degree within a time frame that reflects progression into advanced accounting study.
While the program is primarily designed for students applying during or shortly after their undergraduate experience, candidates with limited early-career experience may also be considered.
Program Fit and Readiness
The MSA curriculum emphasizes advanced technical development in accounting and preparation for professional practice, including progression toward CPA licensure. The program builds on prior academic experience and is designed for students who are ready to deepen their expertise through a rigorous, immersive graduate experience.
As part of the application review process, the admissions committee considers evidence of:
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Readiness to engage with advanced accounting concepts and technical material
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Clear interest in pursuing a career in accounting or related professional fields
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Alignment with the program’s intensive, full-time structure
Students who are instead seeking introductory business or accounting coursework, or who have not yet developed a foundational background in accounting, are encouraged to consider the M.S. in Commerce Program.
State Authorization
As a member of the State Authorizations Reciprocity Agreement, the University of Virginia (UVA) is authorized to provide curriculum in a distance learning environment to students located in all states in the United States except for California. (34 CFR 668.43(a)(6)& 34 CFR 668.72(n)). Upon completion of the M.S. in Accounting Program, graduates may be eligible for initial professional licensure in another U.S. state by applying to the licensing board or agency in that state. Please visit the University’s state authorization webpages to make an informed decision regarding which states’ educational requirements for initial licensure are met by this program. (668.43(a)(5) (v)(A) - (C)). Enrolled students who change their current (or mailing) address to a state other than Virginia should update this information immediately in the Student Information System as it may impact their ability to complete internship, practicum, or clinical hours, use Title IV funds, or meet licensure or certification requirements in the new state. (34 CFR 668.402).