会计理学硕士（税收）

Admission to the Graduate School is open to anyone holding a bachelor's, master's, or doctoral degree from an accredited college or university. In cases, where a program's accrediting body allows alternate admissions standards, exceptions may be made. Applicants should have completed undergraduate or graduate work of sufficient quality and scope to enable them to successfully pursue graduate study. The University of Memphis offers equal educational opportunity to all persons without regard to race, religion, sex, creed, color, national origin or disability.
Baccalaureate Degree: The applicant must provide an official transcript showing that a bachelor's degree was awarded by an accredited college or university. If you are a UofM undergraduate student applying to Graduate School at UofM, you do not need to request that an official transcript be sent to Graduate Admissions. This office has access to your transcript. In addition, transcripts from any other college or university attended may be requested. Only transcripts received directly from an issuing institution are considered official. Personal copies are not acceptable as official documents.
GPA: The applicant must have earned an acceptable grade point average, typically a minimum of 2.5 on a scale of 4.0, but departments may make exceptions for students whose overall GPA does not adequately reflect their ability to succeed in their chosen field.
English proficiency test scores required by the University:

Duolingo English Test- For students affected by test center closures due to COVID-19, the University is temporarily accepting Duolingo as an alternative. 100 or higher on the overall score, all sub scores must be at least 80.
TOEFL (Test of English as a Foreign Language) Institution code 1459. TOEFL - 550 or higher on the paper version, 79 or higher on the internet-based test
IELTS (International English Language Testing System- 6.0 or higher
PTE (Pearson Test of English) - 53 or higher