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Master of Science in Accountancy


To be eligible for admission, an applicant must have earned:

International Students Admission Requirements

An applicant whose native language is not English must achieve a minimum score of 215 on the Test of English as a Foreign Language (TOEFL).

A discussion with International Admissions and Services (IAS) and the MSA faculty and administration held on October 13, 2010 resulted in the proposed modifications to the current admission policy, effective for fall 2011 applicants.

  1. Applicants to the MSA program will be required to show TOEFL results of 90 Internet Based Total (IBT) or 577 Paper Based Total (PBT) for unrestricted admission.
  2. Applicants with 61-89 Internet Based Total (IBT) or 500-576 Paper Based Total (PBT) will be admitted with the restricted policy. Students in this test result range will be required to enroll in ENGL 3600 or ENGL 3610. The English class appropriate for the student will continue to be determined by IAS.
  3. Enrollment of new International students will be limited to fall semester except for students with above 90/577 IBT/PBT scores who may begin their enrollment in Fall, Spring and Summer I terms. This modification will allow the student to go through the 1st semester at WMU during the less intense months of our summer. (Temperature and class load).
  4. Students admitted with the restricted policy will be required to start Summer I semester in order to fulfill the English class before fall semester. They will be allowed to enroll in academic courses their first semester as determined by the MSA faculty.

A Western Michigan University accounting major with an average grade point of 3.3 or higher in the following eight courses (or equivalents) is not required to take the GMAT: ACTY 3100, 3110, 3130, 3220, 3240, 4160 and two of the electives (4110, 4130, 4140, 4220, and 4240).