3.00 GPA in all upper-level accounting courses (minimum of 21 hours at a U.S. accredited program generally within the past 5 years, OR completion of the following ''foundation'' courses with a minimum grade of B in each course:
Intermediate Financial Accounting I (ACG 3103),
Intermediate Financial Accounting II (ACG 3113),
Cost Accounting and Control I (ACG 3341),
Accounting Information Systems (ACG 3401),
Auditing I (ACG 4632), and
Concepts of Federal Income Taxation (TAX 4001).

Students with undergraduate degrees with majors other than accounting are encouraged to contact Undergraduate advising at the Muma College of Business.
A minimum GMAT score of 500 or higher or equivalent GRE score of 305 is required for admission into the program. Students may apply for a GMAT waiver if the following conditions have been met:
• The student has obtained an undergraduate degree from USF and earned a GPA of at least 3.30 in the 6 core Accounting major courses, or
• The student earned a bachelor's degree in Accounting within the last five years and has passed four sections of the CPA test, or
• The student previously earned a master's degree from an accredited institution.
A bachelor's degree satisfying at least one of the following criteria:
''B'' average (3.00 on a 4.00 scale) or better in all work attempted while registered as an undergraduate student working toward a baccalaureate degree, or
''B'' average (3.00 on a 4.00 scale) or better in all work attempted while registered as a graduate student working for a graduate degree.
IELTS - 6.5
TOEFL (iBT – 79, PBT – 550)