An applicant whose native language is not English must present an IELTS score of 6.5 or alternatively, a TOEFL score of at least 80 on the TOEFL ibt. Normally, to be considered for admission, a non-U.S. citizen shall have completed a four-year undergraduate degree. A minimum 2.75 overall GPA on a 4.00 system or a 3.20 GPA with 15 or more semester hours of graduate work at an accredited institution. An undergraduate degree from an accredited institution with at least 15 semester hours in accounting or department approval (prior work experience will be given consideration). If applicants do not have an undergraduate business degree from an AACSB-accredited institution, they must have a minimum GPA of 2.75 (on a 4.00 scale) in the last 60 semester hours of the baccalaureate program or a minimum cumulative GPA of 2.75 (on a 4.00 scale) at the baccalaureate institution. Students interested in a certificate should apply no later than the Graduate School admission deadline. Students are also required to complete an application with the certificate coordinator. The department application for admission and other pertinent information are available on the Department of Accountancy website: www.cob.niu.edu/accy/. To successfully complete any certificate program, a student must have a cumulative GPA of 3.00 in the certificate courses. All courses must be completed at NIU within six calendar years of starting.