Master of Science in Forensic Accounting: The College at Brockport

Home/ Business & Economics / Graduate / Master of Science in Forensic Accounting

We offer flexible enrollment options. Students may attend part- or full-time; alternatively, students have the option to enroll on a non-matriculated basis, allowing them to take up to three courses (9-credit hours). Classes are offered beginning at or after 5 p.m. to allow for internships or full-time work. The program may be completed in one year full-time or over a maximum of five years of part-time study. Students are admitted for both the fall and spring semester, but students who plan to complete the degree in one year must enter in the fall semester due to course sequencing.

For detailed information on the M.S., Forensic Accounting program, please see the 2011-2013 Graduate Course Catalog (p. 69- 73). For your review and reference, we have included a sample full-time and part-time program plan, a brief overview on CPA licensure requirements, as well as the M.S., Forensic Accounting Learning Objectives below.

Full-Time Program Plan

Fall Semester—15 credits

Spring Semester—15 credits

ACC680, Principles of Forensic Accounting*
ACC681, Fraud Examination*
BUS617, Management Information Systems
BUS661, Decision Analysis
BUS676, Business Law for Executives

ACC 660, Advanced Topics in Audit and Assurance Services*
ACC682, Case Studies in Forensic Accounting*
BUS625, Corporate Finance for Managers
BUS663, Entrepreneurship
ECN605, Economic Analysis for Managers

Sample Part-Time Program Plan

Fall Semester Year 1 — 9 credits	Spring Semester Year 1— 9 credits	Fall Semester Year 2 — 6 credits	Spring Semester Year 2 —6 credits
ACC680, Principles of Forensic Accounting* ACC681, Fraud Examination* BUS676, Business Law for Executives	ACC 660, Advanced Topics in Audit and Assurance Services* ACC682, Case Studies in Forensic Accounting* BUS663, Entrepreneurship	BUS617, Management Information Systems BUS661, Decision Analysis	BUS625, Corporate Finance for Managers ECN605, Economic Analysis for Managers

*Accounting courses must be taken at The College of Brockport.

CPA Licensure Requirements

Prior formal education at the Bachelors or Masters Degree-level, combined with requirements for the Master of Science degree, must meet New York State Education Department requirements to sit for the Uniform CPA examination as follows: a combined minimum of 33 hours in accounting, a combined minimum of 36 hours in business subjects other than accounting, and a combined minimum of 60 hours of liberal arts and sciences. For details, please visit www.op.nysed.gov and www.highered.nysed.gov/ocue. (Regulations of the Commission of Education: Sections 52.13, 70.1 and 70.4; Regents Rules Section 3.47)

Master of Science, Forensic Accounting—Student Learning Objectives

1. Students should be knowledgeable about forensic accounting and advanced financial auditing concepts, applications, and related ethical responsibilities.

a. Utilize knowledge of core forensic accounting concepts.
b. Utilize knowledge of advanced auditing concepts.
c. Articulate ethical responsibilities and apply these to relevant cases.

2. Students will be proficient in the use of data retrieval and analysis, and information tools and software relevant to forensic accounting and auditing and related subjects.

a. Use data retrieval technology proficiently.
b. Identify and use relevant decision analysis and decision-making tools and applications.
c. Identify and use relevant information tools and software appropriately.

3. Students will be able to communicate effectively orally and in writing, and will be able to make persuasive arguments and presentations in both individual and team settings, and think critically and make informed judgments.

a. Communicate proficiently in an oral format.
b. Communicate proficiently in a written format.
c. Deliver persuasive arguments and presentations.
d. Make informed judgment incorporating critical thinking.

For Application and Admissions Procedures:

Mr. Julian Ortiz
Director of Graduate Studies
2102 Morgan Hall
Graduate Admissions Office
gradadmit@brockport.edu

For Program Advisement:

Dr. Donald Kent, Jr. PhD, CPA, CFE
Graduate Director, Master of Science in Forensic Accounting
School of Business Administration and Economics
108B Hartwell Hall
dkent@brockport.edu (585) 395-5521

Last Updated 7/30/13