Department of Accountancy & Taxation


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Academic Policies

Academic Policies

The Master of Science in Accountancy Program (MSACCY) is governed by the University of Houston (UH) Graduate Catalog Policies, C. T. Bauer College of Business Graduate Policies, and program specific policies.

The following policies includes an overview of the UH Graduate Catalog Policies and is not an all-inclusive list. The complete list can be located here:

Catalog Policies

Below follows an overview of some UH Graduate Catalog Policies. This list does not cover all policies and the complete list can be located here.

  • Graduate students are expected to be enrolled in consecutive long semesters (i.e., Fall and Spring semesters) until the degree program is completed and the degree is awarded.
  • Any student who cannot enroll in a given semester must apply for a leave of absence to remain in good standing. A student who leaves the university without obtaining a formal leave of absence from graduate study is not automatically readmitted.
  • Although grades of D+ and lower are included in the computed grade point average, the university awards no credit toward the degree for courses in which the student receives a grade below C-. If such courses are required for the degree, the student will be required to take the courses again.
  • A graduate student who receives a grade of C+ or lower and/or a grade of U in 12 semester hours of credit attempted at this institution, whether or not in repeated courses, is ineligible for any graduate degree at this institution and will not be permitted to re-enroll for graduate study.
  • Graduate students cannot graduate with a less than 3.00 cumulative grade point average (GPA).
  • Students who are enrolled as graduate students at the University of Houston must complete the usual master’s degree program within five years of the date of enrollment with a master’s degree objective at the University of Houston.
College Policies
  • To take Masters' level courses (6000-7000 level) in the C. T. Bauer College of Business, students must have graduate standing at UH and meet the specific course prerequisites.
  • A course prerequisite must be completed prior to the start of the course for which it is a prerequisite.
  • Undergraduates and PB students are not allowed to take any Masters’ level courses in the Bauer College of Business.
  • If a course is cross-listed under two departments, students may not get credit for both a cross-listed course and its equivalent.
  • New classes use a generic course number (7397) until a unique course number is assigned. It is possible to have a course with a generic number one semester and a unique number in the next semester. If the course number changes a student cannot obtain credit for taking the same course twice.
Program Policies
  • All new students are required to complete GENB 7303: Professional Accounting Communications during their first semester. Students must seek departmental consent if unable to enroll in GENB 7303 in their first semester; please speak with your advisor during your initial advising appointment about the process.
  • Students who have received a BBA and/or MBA from an AACSB accredited institution may be eligible to waive the 3-hour business elective from their degree plan.
  • Accounting electives must be taken at the 7000 level.
  • If a student has taken an undergraduate or post baccalaureate equivalent of any graduate level course and successfully completed it, they cannot receive credit for the same course as part of their graduate career.
  • The only transfer credit accepted to complete less than the 36 hours required to meet MSACCY degree requirements is for Bauer Professional Program in Accountancy (PPA) students that have completed PPA “double count” courses. In rare cases, a waiver of a core course may be allowed with substitution. The maximum amount of core courses that can be waived with substitution is 9 hours. Course waivers, and corresponding documentation, will only be accepted for review up until the official closing day of a student's first semester.
  • MSACCY courses taken by students in other UH departments who have not been admitted to the Bauer College of Business may not be applied to a future MSACCY degree at UH.
  • Students can take up to two pre-approved IT courses to count toward the accounting elective section of the MSACCY degree plan. These courses must be selected from the list of IT courses approved by the Department. 
  • MSACCY certificates are only available to students currently enrolled in the MSACCY program.
  • Students have the option of obtaining a certificate(s) while completing degree requirements. Additional information regarding certificate policies can be located here.
  • MSACCY students have the opportunity to take a 3 hour accounting internship course as an accounting elective. Registration for the Accounting Internship course is necessary before being eligible to receive credit for the internship. For more information regarding eligibility requirements click here.