Master of Science in Accounting

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The Master of Science in Forensic Accounting is a unique 30-credit program designed for students pursuing careers in the dynamic and growing field of forensic accounting and fraud examination as well as for those students pursing traditional careers in public accounting, management accounting and government. The program provides qualified students with the opportunity to pursue licensure as a New York Certified Public Accountant. Students may be interested in pursuing certificates for the Certified Fraud Examiner or the Certified Internal Auditor.

The program may be completed in one year if enrolled full-time. Part-time students are expected to complete the degree within five years. Students planning to complete the program in one year must enter the program in the fall semester. All courses are offered in the late afternoon or evening beginning at or after 5 pm to accommodate both traditional fulltime and part-time study.

Admission to the Program

Students are expected to have a bachelor's degree in accounting or its equivalent from a regionally-accredited college or university. International students with degrees issued outside the U.S. must meet the standards for a U.S. baccalaureate degree. Those without the necessary undergraduate preparation must remedy any deficiencies. Students who are admitted without the necessary undergraduate academic preparation may need to be admitted conditionally and complete a configuration of undergraduate courses before beginning graduate courses.

Applicants to the Master of Science in Forensic Accounting program must submit a completed application. Application materials are available online. Criteria and procedures for application require submission or evidence of the following:

  1. Official transcripts of all prior undergraduate and graduate work, documenting receipt of a baccalaureate degree or higher from an accredited four-year college or university as noted above with a minimum undergraduate GPA of 3.0 on a 4.0 scale. The baccalaureate degree must reflect at least 120 credits.
  2. Completion of undergraduate accounting and business courses with minimum grades identified by the department.
  3. Evidence of 3.0 or higher overall undergraduate grade point average.
  4. Score on the Graduate Management Admissions Test (GMAT) or Graduate Record Exam (GRE).
    • Waived if overall undergraduate GPA is 3.25 or higher
    • Waived if transferring from another graduate accounting or business program with a minimum grade of B in all work completed at the graduate level.
    • Waived if professional accountant with accounting certification (e.g. CPA, CMA, CIA, CFE)
  5. A personal statement expressing reasons for application, interest in accounting as an academic discipline and interest in accounting practice.
    • Waived for Brockport students.
  6. Resume
    • Waived for Brockport students.
  7. Two letters of recommendation from persons in a position to assess the applicant's aptitude for graduate study.
    • Waived for Brockport students.

Criteria for admission will be evaluated in the context of applicant's demonstrating appropriate interest and likelihood of success in completing the degree.

For further information about the application process, contact the Center for Graduate Studies.

Program Requirements

Students in this program pursue a Master of Science degree and must meet the College's standards for graduate study.

Credits earned in baccalaureate-level courses are not applicable in meeting graduate degree requirements. The Master of Science in Forensic Accounting program requires the successful completion of 30 graduate credits.

The four required accounting courses (ACC prefix) must be taken at Brockport. Transfer credit up to 12 credits may be granted for the business-related coursework below.

Required Courses Offered in the Fall/Winter

  • ACC 650 Advanced Taxation
  • ACC 680 Principles of Forensic Accounting
  • ACC 681 Fraud Examination
  • BUS 617 Management Information Systems
  • BUS 676 Business Law for Executives

Required Courses Offered in the Spring/Summer

  • Acc 620 Advanced Topics in Financial Accounting Reporting
  • ACC 660 Advanced Auditing and Assurance
  • ACC 682 Case Studies in Forensic Accounting
  • BUS 661 Decision Analysis
  • BUS 624 Corporate Finance for Managers

School of Business Administration and Economics Policies

The graduate program in accounting adhere to all College graduate policies, with the following additional policies:

  1. Registration: The Graduate Director is the advisor for all graduate students. Students should meet  the Graduate Director at least two weeks in advance of their registration date. Office hours are posted on the Graduate Director’s  office door or are available from the School secretary at (585) 395-2623. Students who cannot meet at the times shown should contact the Graduate Director for an appointment. Voice and email messages should include the student's name, phone number, email address, and times when the Graduate Director may contact the student.
  2. Participation in Assessment Activities: The School of Business Administration and Economics administers various assessment instruments throughout its programs. Assessment activities may take the form of exams, exercises or surveys. Assessment data are used for quality control and program improvement. Many of the School's program improvement efforts are based on assessment results. However, assessment results are valid only when students give their serious participation and best effort. As such, students are required, as a condition of enrollment in any of the School's courses, to participate in assessment activities and to give their best and honest effort in all assessment exercises administered by the School. Assessment activities administered in a course are considered a course requirement that is no less important than attendance, homework or other exams. Students who are absent when assessment exercises are conducted may be required to repeat the exercise as a condition of passing the course.
  3. School Communications: The School uses an email list to communicate important information such as announcements, changes in class times and course offerings, and new policies. School communiqués will be directed to the student email address provided by the College:
    • Students are responsible for reading communications from the School and responding accordingly.
    • Students may contact the Information Technology Help Desk at (585) 395-5151 if they experience difficulties in accessing their email.
    • The School's email list is for official School communiqués only. Student use of the list to broadcast messages is strictly prohibited; violators will be referred to the campus Judicial System for appropriate action.
  4. Program Continuation: The following policies relate to program continuation in the MS in Forensic Accounting programs:
    • To qualify for graduation, students must complete all degree requirements with a minimum cumulative GPA of 3.0 or better and earn a grade of B- or better in all required courses.
    • More than 3 credits of course work below a C+ will result in program dismissal.
    • Refer to the Graduate Probation/Dismissal Policy for additional termination conditions.

CPA Licensure Requirements

The New York State Department of Education administers the standards for Public Accountancy. The master of science in forensic accounting combined with a student's prior course work must meet their requirements in order to sit for the Uniform CPA exam. At the time of the publication of the catalog, these requirements include:

  • a combined minimum of 33 credits in accounting
  • a combined minimum of 36 credits in business subjects other than accounting
  • a combined minimum of 60 credits of liberal arts and sciences

However, because the Department of Education controls the criteria for eligibility, this College and Department cannot be held responsible for changes made during your course of study or after your graduation. Additional questions on eligibility should be directed to the Graduate Director.

Student Learning Outcomes

Learning Goal 1: Our graduates will be knowledgeable about advanced concepts and applications in accounting.

  • Objective 1.1: Graduate students will demonstrate knowledge of advanced concepts and applications in Financial Accounting, Tax, Audit, and Forensic Accounting.

Learning Goal 2: Our graduates will be able to identify ethical issues and situations arising in the accounting profession.

  • Objective 2.1: Graduate students will identify ethical issues and situations arising in business, particularly in the context of a fraud investigation.

Learning Goal 3: Our graduates will be adept at applying critical thinking skills in accounting at a level commensurate with graduate degree work.

  • Objective 3.1: Graduate students will demonstrate competency in applying knowledge in accounting to analyze and develop solutions to complex cases.