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Oklahoma State University
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Spears School of Business at Oklahoma State University

Admission Requirements for the M.S. and PPA Requirements

The following admission requirements serve as a MINIMUM THRESHOLD for consideration into the M.S. and PPA in Accounting. Other factors which may be taken into consideration include OSU Policies & Procedures (including the Academic Integrity Policy) and any other factors that the School of Accounting deems pertinent to your admission or potential success in the program.

Students who wish to earn a Master’s degree in Accounting can follow one of two possible paths:

  • If the student has already received an undergraduate degree or will have completed all undergraduate requirements before taking any graduate-level class, the student should seek admission to the 4/1 program.
  • If the student is an existing OSU student who will not have all requirements for an undergraduate degree complete at the time they take their first graduate-level class, the student should seek admission to the PPA program.

Requirements for Admission to the 4/1 Program

The following requirements must be met for admission to the 4/1 program:

  • The student must complete a set of prerequisite courses (approximately 15) defined by the School of Accounting with an average GPA of 3.25 or higher on all prerequisites and an average GPA of 3.25 or higher on all accounting prerequisites. Students who have completed an undergraduate degree in accounting will have taken most or all of these courses as part of their degree requirements. No grades below a B are allowed on these prerequisites. If a student has received a grade of C or lower, he/she may retake the course, and the most recent grade will be counted. The graduate coordinator may, at his/her discretion, waive one undergraduate C.
  • The student must have an overall GPA of 3.0 or higher on a 4.0-point scale or an overall GPA of 3.5 or higher for the semesters that include the student’s last 60 hours.
  • The student must have a score of 550 or higher on the GMAT exam.
  • International Students: If the student is an international student, he/she will need a total TOEFL score of at least 91 with minimum scores on the individual parts of: Reading 21; Listening 21; Speaking 25; and Writing 24. Alternately, the student will need a minimum overall band score of 7.0 on the IELTS. (Note that these required scores are higher than the OSU Graduate College requirements.)
      • This requirement can be waived for a student whose native language is English.
      • A presumption will be made that the native language is not English is the student has grown up in a country in which the primary language is not English or in a household in which the primary language is not English.
      • International students should be aware that accounting does not translate from one country to the next as seamlessly as majors like biology. Accounting practices, standards, and tax rules are based on laws, regulations, and customs that are often unique to a particular country. Consequently, even though a course, such as tax accounting, may already be taken in the student’s home country, it will often need to be retaken at OSU, where the expectation is that a Master’s student will graduate with a complete understanding of U.S. accounting practices, standards, and regulations.

Requirements for Admission to the Professional Program in Accounting (PPA)

  • First Level: In order to be admitted to the first level of the PPA:
      • The student must have completed at least 90 hours of undergraduate courses with an average GPA of 3.0 or higher or an average GPA of 3.50 for the semesters that include the student’s last 30 hours.
      • The student must have completed at least 12 hours of undergraduate accounting courses (excluding principles courses) with an average GPA of 3.25 or higher and no grades below a B on those courses. If a student has received a grade of C or lower on any of these courses, he/she may retake that course, and the most recent grade will be counted. The graduate coordinator may, at his/her discretion, waive one undergraduate C.
      • International Students: If the student is an international student, the student will need a total TOEFL score of at least 91 with minimum scores on the individual parts of: Reading 21; Listening 21; Speaking 25; and Writing 24. Alternately, the student will need a minimum overall band score of 7.0 on the IELTS. (Note that these required scores are higher than the OSU Graduate College requirements.)
          • This requirement can be waived for a student whose native language is English.
          • A presumption will be made that the native language is not English is the student has grown up in a country in which the primary language is not English or in a household in which the primary language is not English.
  • During enrollment in the first level of the PPA:
      • The student can take both undergraduate and graduate coursework but cannot take more than 18 hours (normally 6 courses) of graduate-level classes.
      • The student must complete the GMAT exam with a score of 550 or higher.
      • No grades below a B are allowed on any courses taken after admission to the PPA program. If a student has received a grade below a B on any course, he/she must retake that course. (If the course is an elective, the student may take another elective course in its place.) The graduate coordinator may, at his/her discretion, waive one undergraduate C.
  • Second Level: During the semester in which the student will complete 120 hours of combined undergraduate and graduate coursework, he/she should apply for admission to the Graduate College (the second level of admission). At the time of this admission decision:
      • Student must still have an overall GPA of 3.0 or higher on a 4.0-point scale or an overall GPA of 3.5 or higher for the semesters that include the student’s last 60 hours.
      • Student must still have a GPA of 3.25 or higher on undergraduate accounting courses (excluding principles courses) taken up to this point in time.

HOW TO GET ADMITTED

Admission to our M.S. in Accounting program is a two step-process:

Step One – Materials To Be Provided To The Graduate College

Your first step is to complete an application with the Graduate College. To do so:

  1. Complete an online application for admission at: https://app.it.okstate.edu/gradcollege/
  2. Pay the Graduate College application fee (can be completed online or mailed); and
  3. If you are not an OSU student, submit official transcripts from all institutions that you have attended. Transcripts should be the official university transcripts that indicate your degree has been conferred (when a degree is conferred) and should be mailed to: Graduate College; Oklahoma State University; Stillwater, OK 74078.
  4. If you are an international student who is required to submit a TOEFL or IELTS score, please submit those scores to the Graduate College also.

If you meet OSU Graduate College requirements, the Graduate College will refer your application materials to the School of Accounting.

Step Two – Materials to Be Provided To The School Of Accounting

Your second step is to provide the following materials to the OSU School of Accounting. Mail or deliver these items to: M.S. Coordinator; School of Accounting; 401 Business Building; Oklahoma State University; Stillwater, OK 74078.

  1. All applicants should provide a GMAT score (must be 550 or higher). You will not need to send these scores if you select OSU to receive your scores at the time you register for the exam. The school code for the OSU M.S. in Accounting program is V0W-5V-40.
  2. Applicants who are not current OSU undergraduate students in accounting should also send a resume. The resume should include names and contact information for three individuals (not related) who are willing to serve as references for you. You do not need to send letters of recommendation.

After evaluating your application materials, the School of Accounting will make a recommendation to the Graduate College, and the Graduate College will notify you about our decision.

TUITION AND FEES

To make an estimate of your semester costs, please refer to http://bursar.okstate.edu/tuition-and-fees to review tuition rates, fees, and other costs.

SPECIAL NOTE FOR INTERNATIONAL STUDENTS

At the option of the M.S. coordinator, international students who do not meet the TOEFL or IELTS requirement for the School of Accounting may still be admitted but may have to either:

  1. first attend the OSU English Language Institute and attain sufficient English proficiency; and/or
  2. take specified English classes at OSU.

Contact Information

Alyssa Vowell, CPA
Graduate Coordinator
School of Accounting
Spears School of Business
Oklahoma State University
401 Business
Stillwater, OK 74078-4011
Email: alyssa.vowell@okstate.edu
Phone: (405) 744-5123
Fax: (405) 744-5180