Choosing an Online Accounting Degree

"Online" on a program page can mean several different things. It may describe a degree you can finish without ever visiting a campus, a degree with some online classes, or a campus program that offers a few courses on the web. Because accounting programs are tied to licensure rules, exams and state regulation, the details matter more than the label. This guide lists the questions worth answering before you apply. For the directory's current online listings, see online accounting degrees.

Whole-program delivery

Ask whether the entire program, from the first course to graduation, can be completed online. The directory records delivery format for each program, and we mark "fully online" only when the program's own pages support it. Several things can make a listing less online than it sounds:

• Some programs are offered both ways. Texas A&M's MS Accounting is available in person at College Station and as a two-year part-time Flex Online program.
• Specific courses can be restricted. Washington State University's page for its online accounting degree says that several required upper-division courses are offered only once per year and that students will be required to take some courses during the summer. A "100% online" program can still have a fixed calendar.
• Whole-program delivery may not include optional sessions. Florida Atlantic University's online Executive Master of Accounting lists optional in-person lectures on its Davie campus, three times per semester.

No fully online research doctorate should be assumed. Research programs such as PhDs typically involve residency, assistantships and in-person work; see the PhD listings for what each school states.

Live or asynchronous

Check the schedule, not just the word "flexible."

• Asynchronous. Bryant University describes its online master's in taxation as asynchronous, with ten-week courses and several start terms a year.
• Live online. Fordham's bulletin says all of the tax courses in its Professional Taxation M.S. are offered online as live synchronous courses. Texas A&M's Flex Online MS Accounting has weekly live virtual sessions in a cohort model.

Live sessions set a clock you must meet, including your time zone, while self-paced courses set deadlines instead. Either can suit you; the mismatch to avoid is choosing a live format and then missing sessions.

Proctored exams, campus visits and internships

Many online courses use exams that must be taken under supervision, either at a testing center or with remote proctoring software. Program pages do not always say, so ask admissions: Are any exams proctored, and how? Is there a fee? Are any courses, orientations or residencies required in person? Any requirement to appear in person changes the real cost of an online program, especially travel and time off work.

Internships work similarly. Some online programs offer an optional internship course; others do not mention one. Golden Gate University's online taxation master's, for example, lists an internship course for eligible students, while many program pages are silent. If a work placement matters to you, ask whether it is required, optional or unavailable.

State authorization and NC-SARA

Colleges generally need authorization to enroll students in other states. The National Council for State Authorization Reciprocity Agreements (NC-SARA) says it was created to streamline regulation of distance education, and reports more than 2,400 institutions participating across 49 member states, the District of Columbia, Puerto Rico and the U.S. Virgin Islands. NC-SARA says participating institutions must be accredited by an accrediting body recognized by the U.S. Department of Education whose scope of recognition includes distance education.

What this means for you:

• Check whether a school participates in SARA using NC-SARA's institution directory, and confirm your state's status.
• Some programs state their own limits. The University of Phoenix page for its accounting degree says not all programs are available to residents of all states. Strayer University's catalog says its accounting associate degree is not available at its Arkansas and New Jersey campuses and is offered in an online-only format to students from those two states.
• NC-SARA lists professional-licensure contact resources for five fields (counseling, nursing, psychology, social work and teacher education). Accounting is not among them, so for CPA questions go to your state board of accountancy and NASBA.

Prior-credit requirements and entry point

Some online degrees are built for people who already hold credits or a degree; others are first-time programs. Look for: required GPA, transcripts from all colleges attended, minimum transfer credit, and prerequisite courses. Master's programs may require undergraduate accounting; see master's programs for non-accounting graduates. If you have earned credits, read transfer and degree-completion pathways before comparing durations, and browse completion-entry programs.

CPA licensure is separate

A program's delivery method does not decide whether you meet a state's education requirements for the CPA exam or license. Those are set by each state board, vary by jurisdiction and change over time. Take the curriculum to your board before enrolling if licensure is the goal.

A short checklist

1. Can I finish everything online, and are any courses tied to once-a-year or summer scheduling?
2. Is teaching live or asynchronous, and does the schedule fit my time zone?
3. Are exams proctored, and are any in-person visits required?
4. Is the school authorized to enroll residents of my state?
5. What is the entry route, and which of my credits count?
6. What does my state board say about this program?

Rules and offerings change; treat this as a list of questions and verify each answer with the school. Use compare to set programs side by side.