While the GMAT or GRE is not required, it is strongly recommended for applicants with GPAs under a 3.3 on a 4.0 scale. The GMAT/GRE may be waived for applicants with relevant work experience,
a bachelor's degree in Business Administration or in Accounting (equivalent to the degree as offered at CSUF) with at least an overall cumulative GPA of 3.0 (''B'') and ACCT 308 (or an equivalent course or work experience). Courses in the major are to be no more than seven years old.
Applicants with a bachelor's degree in a field other than Business Administration or Accounting may be considered for admission. If admitted, such students will be required to complete additional courses or demonstrate proficiency as described in the next section (Curriculum),

a minimum score of 570 on the paper-based or 88 on the internet-based (iBT) TOEFL is required (for international students),
a recommendation from the MS Taxation Admission Committee based upon a review of the above requirements, the student's ''Statement of Purpose'' and prior work experience.
Additional coursework may be required of admitted students who holistically satisfy the criteria but are weak in one of the above areas.