Accounting student in a meeting
MS Accounting

Program Details

Courses offered in The James Benjamin Department of Accounting Flex Online MS Accounting program offer the same world-class education as our prestigious in-person accounting program, available anywhere. The courses provided in the online curriculum closely resemble those provided in the in-person degree.

Curriculum

Students Working

The Flex Online MS Accounting Program has three tracks for students: Audit, Tax or Advanced Accounting.

Students who are transitioning to accounting from another field will take Foundational Core courses, Common Core Courses, and select electives to focus on either an audit or tax track.

Students with an accounting undergraduate degree follow our Advanced Accounting Track which includes Common Core Courses plus electives from both the audit and tax tracks. This will also be coupled with an independent study or research course or selected electives in other fields such as MIS or Management based on a review of the undergraduate transcript.

Upon admission to the program, program staff will enroll students in the appropriate classes based on a review of their transcripts, CPE eligibility requirements, and student interest.

Foundational Core Courses for Non-Accounting Undergraduates (Credit Hours)

ACCT 601 – Financial Reporting I (3)

ACCT 602 – Financial Reporting II (3)

ACCT 604 – Auditing (3)

ACCT 605 – Income Tax (3)

Common Core Courses

ACCT 646 – International Accounting (3)

ACCT 647 – Financial Statement Analysis (3)

ACCT 650 – Accounting Ethics (3)

ACCT 657 – Data Analytics (3)

ACCT 664 – Critical Accounting Communication (3)

Audit Track Electives

ACCT 607 – Audit Seminar (3)

ACCT 628 – Business Application Modeling (3)

ACCT 648 – Accounting Information Systems (3)

Tax Track Electives

ACCT 612 – Partnership and Real Estate Taxation (3)

ACCT 621 – Corporate Taxation (3)

ACCT 680 – Tax Research and Policy (3)

Prerequisites

All applicants should plan to complete the following pre-enrollment course before applying for admission to the Flex Online MS Accounting program at Texas A&M University.

  • Introduction to Financial Accounting (Intro to Accounting I)
  • Introduction to Business Computing (BCIS type course) – optional as long as the applicant is comfortable with essential Office Suite functionality (Word, Excel, PowerPoint)

The Flex Online MS Accounting program is designed for students with an accounting or finance academic background but can also accommodate a student coming from another background. If you are an interested student without prior accounting or finance coursework, email the Flex Online MS Accounting admissions team at onlinemsacct@mays.tamu.edu to identify steps you can take to be prepared for this program.

CPA Requirements

  • Effective August 1, 2026 The Texas State Board of Public Accountancy (TSBPA) offers two pathways to licensure as a CPA.
  • The educational requirements for Pathway A include 150 hours of coursework, while Pathway B requires 120 hours of coursework. Both pathways require specific coursework in both business and accounting as well as work requirements and passage of the CPA exam. Additional information can be found at the TSBPA website.
  • While licensure is possible through Pathway B with an undergraduate accounting degree, we believe our program provides additional advanced learning opportunities to position students for success in the accounting profession.
  • The James Benjamin Department of Accounting offers methods of TSBPA-approved coursework to help you qualify to sit for the CPA exam.
  • Please note: While our program provides the educational requirements to pursue CPA licensure, becoming a CPA is not mandatory for employment as an accountant. Many accounting positions do not require CPA certification.
  • Also note: Completion of the degree is only one part of CPA eligibility. Licensure requirements are determined separately by each state. If you plan to work or practice in a state other than Texas, you should become familiar with the licensing rules in that state.