Master of Science in Accounting (MSA)

Upon graduation from the MSA degree program, students will be able to:

• demonstrate advanced knowledge of financial statements, regulations, auditing standards and procedures, standards of ethical conduct and their applications
• critically assess the financial, ethical and social implications of selecting various accounting policies to support decisions made by internal and external user of accounting information
• integrate accounting skills and knowledge to resolve current complex accounting issues
• implement judgment in selecting financial reporting standards in relation to a set of financial statements
• apply appropriate professional skepticism in evaluating financial assertions
• critique technical accounting concepts in written and oral form
• apply research skills and knowledge to identify, examine, analyze and construct solutions to accounting and market-based accounting issues

Applicants to a master’s degree program must:

• hold a four-year bachelor’s degree from an independently accredited university recognized by the UAE Ministry of Education’s Higher Education Affairs Division and by AUS. Applicants with a bachelor’s degree obtained outside the UAE must submit an equivalency of their degree from the UAE Ministry of Education’s Higher Education Affairs Division.
• have attained a minimum undergraduate cumulative grade point average (CGPA) of 3.00 (on a scale of 4.00) or its equivalent
• have attained a minimum iBT score of 80 or a minimum IELTS score of 6.5 (Academic Version) or a minimum EmSAT (Achieve English) score of 1550

Required Courses 
Core Courses Requirement (18 credit hours)
Students must successfully complete 18 credit hours in core courses:

• ACC 610 Topics in Financial Accounting
• ACC 611 Auditing and Attestation
• ACC 612 Advanced Topics in Managerial and Cost Accounting
• ACC 614 Regulatory Environment in Accounting
• ACC 615 Enterprise Database Systems and Analytics
• ACC 616 Advanced Topics in Financial Reporting

Elective Courses (minimum of 12 credit hours)

Students must successfully complete a minimum of 12 credit hours in elective courses – six credit hours in accounting elective courses, and six credit hours in general elective courses from the Master of Business Administration (MBA) and/or Master of Science in Finance (MSF) programs.

Accounting Elective Courses (six credit hours)

• ACC 620 Forensic Accounting and Fraud Examination
• ACC 622 Internal Auditing
• ACC 623 Financial Statement Reporting and Analysis
• ACC 628 Fraudulent Financial Reporting
• ACC 694 Approved Special Topic ACC Courses

Non-Accounting Elective Courses (six credit hours)

MBA and MSF Elective Courses (minimum of 6 credit hours)

Students must successfully complete two courses for a minimum of six credit hours from the following:

• one or two 600-level MBA course, excluding MBA 613. Approved 600-level MBA special topics satisfy this requirement.
• one or two 600-level MSF course. Approved 600-level FIN special topics satisfy this requirement.