Master's Programs for Non-Accounting Graduates

If your bachelor's degree is in history, engineering, marketing or anything other than accounting, an accounting master's degree is still possible, but the route depends heavily on the program. Some master's programs are built for exactly this situation. Others are designed for accounting graduates and expect you to arrive with specific accounting courses already completed. This guide explains the difference, what "foundation" or "prerequisite" courses are, and how they change the time and cost of the degree.

Two kinds of master's programs

Programs in our directory describe their intended applicants in different ways, and we record that as an entry route. Browse conversion programs and programs designed for accounting graduates separately, because the same degree title can sit in either group.

• Conversion programs state that they are for people without an undergraduate accounting degree. DePaul University's catalog says its online Master of Science in Accountancy is intended for students who do not have an undergraduate accounting degree and wish to pursue a career in accountancy. It lists a minimum of 12 courses (48 quarter hours): eight core accountancy courses and four elective accounting courses. Walsh College describes its Master of Science in Accountancy as suited to professionals making a career transition into accounting.
• Open-entry programs admit applicants from any field but may add courses first. The University of Denver says an undergraduate accounting or business major is not necessary for its Master of Accountancy, and lists four prerequisite courses totaling 16 credit hours.
• Programs for accounting graduates assume the background. The University at Albany's forensic accounting master's states that admission requires a state-approved undergraduate degree in accounting or its equivalent, including 24 accounting credits and 36 business-elective credits. A non-accounting graduate would need to complete that background elsewhere first.

What foundation and prerequisite courses are

Foundation (or prerequisite, or "leveling") courses cover material the program expects before its graduate courses begin. They are usually introductory and intermediate financial accounting, managerial accounting, and sometimes finance or statistics. Programs differ in how they handle them:

• Taken before admission or in the first term. Wilmington University's Master of Science in Accounting requires 12 credits in undergraduate accounting and 3 credits in undergraduate finance, and says it offers graduate course options that satisfy these.
• Built into the schedule. Florida Atlantic University's online Executive Master of Accounting says it accommodates students with non-accounting undergraduate degrees through an additional 2 to 5 courses, depending on concentration, integrated into the program schedule.
• Waivable. Bentley University lists two pre-program foundation courses (6 credits, Managerial Statistics and Accounting for Decision-Making) and states that all applicants are evaluated for foundation waivers. Denver says prerequisites can be demonstrated by grades, waiver exams or taking the courses there.

Read the exact wording on each program page. "Prerequisite" can mean a hard requirement before you start, a recommended set of courses, or something that may be waived depending on your transcript. Some programs, such as Fordham University's Professional Accounting M.S., say only that three-credit prerequisites may be required depending on past training or coursework.

How extra courses change time and cost

A program's published length usually describes the core curriculum. Foundation courses may be additional, so your own length can be longer than the number on the page. A 30-credit master's with two foundation courses can mean 36 credits of study; a program that lists a minimum of 12 courses may expect more if you need prerequisites. Ask the admissions office for a written plan based on your transcript, and ask:

1. Which courses would I need, and can any be waived?
2. Are foundation courses charged at the graduate rate, an undergraduate rate or a separate rate?
3. Can I take them online, at another college, or in the same term as graduate courses?
4. Do foundation credits count toward the degree or only toward admission?

Tuition and fees are published in different units (per credit, per course, per year), so compare totals only after you have the same assumptions for each program.

Master's degree and CPA education requirements

A non-accounting graduate who wants to become a CPA faces a layered question. Education requirements for the CPA exam and for licensure are set by each state board of accountancy, vary by jurisdiction and have been changing, so check your board and NASBA for current rules. Programs themselves are cautious in what they say. Walsh College notes that students planning to pursue CPA licensure may require additional general business coursework to satisfy education requirements. Bentley describes its program as designed to prepare students for certifications including the CPA while meeting educational requirements for those credentials, and does not claim that this settles every applicant's situation.

A program saying it supports CPA preparation is not the same as your meeting a particular state's requirements. Send your transcript and the program's curriculum to your state board before you enroll if licensure is your goal.

Other points to check

• Format. Conversion programs are often available online, but online delivery varies; see choosing an online accounting degree and online master's programs.
• Tests. GMAT or GRE requirements differ. Denver states they are optional; other programs require scores or allow waivers.
• Concentration versus degree title. An MBA with an accounting concentration is a different degree from a Master of Accountancy. See the directory's method for how we separate them.

A practical sequence

1. List your completed accounting, finance and statistics courses with grades.
2. Filter programs by conversion and open-entry routes, then read each program's admission page.
3. Request a written list of required foundation courses and waiver rules.
4. Compare total credits, not only the advertised length.
5. If CPA licensure is a goal, confirm with your state board of accountancy what education counts.

Information here comes from the programs' own pages as of October 2026; confirm current requirements with each school.