JD/Master of Accountancy (MAcc)

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The University of Miami School of Law, in partnership with the Miami Herbert Business School, offers a joint J.D./M.Acc. in Accounting and the Law.

 

Who Should Consider this Joint Degree?

This program is designed for J.D. students who have an interest in obtaining a masters in accountancy.  These students may be interested in working for a public accounting firm or in the financial industry; or in financial/legal departments within a corporation.  Some will be interested in taking the CPA exam, while others may not since they plan to practice and law and use the M.Acc. as an additional credential. 

 

Snapshot:  Timing & Credits Saved

Begin taking graduate courses:

Second Year

Shortest Completion Time:

6 semesters + 1 summer

J.D. Credits required:

82

Graduate M.Acc. Credits Required:

24

Number of Credits saved:

12 (6 J.D., 6 M.Acc.)

This joint program allows students to obtain both J.D. and M.Acc. degrees in 3 or 3 ½ years – less time than obtaining the degrees separately.  The first year is spent in the Law School and years two, three and four (if needed) are spent taking both Law and M.Acc. courses.

 

Courses and Credits

On the J.D. side, students must complete 82 credits in the law School and 6 credits will be double-counted from the M.Acc. courses to complete the total of 88 credits.  On the M.Acc. side, students must complete 24 credits in graduate accounting  courses, and 6 credits will be double-counted from the J.D. coursework to complete the toal of 30 credits.  Students will be required to complete a total of 106 credits for both degrees.

 

Juris Doctor (J.D..) Course Requirements

  • During the first year of the joint program, students will be required to attend the J.D. program full-time.
  • Students who begin the in the J.D. program will be able to take courses in the M.Acc. program beginning the fall of their 2L year.
  • Students must complete all J.D. requirements as defined by their program.
  • Students may take summer law courses which may reduce the length of the joint degree program by up to a semester.
  • Students may not take more than 16 credits/semester across both programs (17 credits/semester may be taken if they have a 3.0 law school G.P.A. or receive permission from the Vice Dean, Academic Affairs, School of Law).
  • In meeting the skills requirement for the J.D. degree, students in this joint degree program should consider the following options:  Investor rights clinic, Negotiation Skills, Introduction to the Deal, or the Startup Practicum.
  • There are a specific set of required and elective law school courses that must be completed by  students in this joint degree program (see below).

 

Master of Accountancy (M.Acc.) Course Requirements

  • There are a set of prerequisites for the classes offered in the M.Acc. program.  Students who complete their undergraduate degree in accounting from an AACSB-accredited institution will (with 6 credits of tax courses offered by an Accounting department) normally meet the prerequisites for the M.Acc. program.  If not, they will be required to take the prerequisites in the Accounting Summer Intensive Program at the Miami Herbert Business School.
  • Students must maintain a 3.0 or better GPA in their M.Acc.-required courses in order to receive the M.Acc. degree.
  • There are a specific set of required and elective business school accounting courses that must be completed by students in this joint degree program (see below)

 

Law School Specific Course Requirements

  • Required:
    • Federal Income Tax 
    • Business Associations 
  • Electives (at least 6 credits from the following list):
    • Corporate Tax or Taxation of Business Entities  (not an option if taken at the Business School)
    • Taxation of Business Entities 
    • Bankruptcy 
    • Banking Law 
    • International Finance 
    • Mergers and Acquisitions 
    • Securities Regulation 
    • Securities Fraud Investigations:  Ponzi Schemes, Stock Manipulations, and Insider Trading 
    • Commercial Law 
    • Partnership Tax 
  • Note:  Since all J.D. students are permitted to take up to 6 credits of non-law graduate level courses, the Law School will apply 6 credits of the MACC courses to the J.D. for conferral of the J.D. degree. 

 

MACC Specific Course Requirements

  • Required: MACC Assurance Track
    • ACC 610 Financial Reporting Research
    • ACC 622/522 Advanced Issues in Auditing 
    • ACC 628 Introduction to Accounting Analytics
    • ACC 630/530 International Financial Reporting Standards
    • ACC 648 Financial Reporting Implications of Income Taxes
    • ACC 672/572 Advanced Financial Analysis
    • BUS 610 Critical Thinking and Persuasion for Business
  • Required: MACC Corporate Track
    • ACC 606 Internal Auditing
    • ACC 610 Financial Reporting Research
    • ACC 628 Introduction to Accounting Analytics
    • ACC 630/530 International Financial Reporting Standards (1 credit)
    • ACC 648 Financial Reporting Implications of Income Taxes
    • ACC 672/572 Advanced Financial Analysis
    • BUS 610 Critical Thinking and Persuasion for Business
    •  
  • Electives (at least 6 credits from the following list of J.D. courses)
    • Corporate Tax  or Taxation of Business Entities (not an option if taken at the Business School)
    • Taxation of Business Entities 
    • Bankruptcy 
    • Banking Law 
    • International Finance 
    • Mergers and Acquisitions 
    • Securities Regulation 
    • Securities Fraud Investigations:  Ponzi Schemes, Stock Manipulations, and Insider Trading 
    • Commercial Law 
    • Partnership Tax

Admissions

To be admitted to this program, students must apply separately to both programs.  Typically students will begin the Law School and then start the masters program in their second year of Law School.  However, it is possible for students in the M.Acc. program to apply to the Law School, be accepted and begin the joint degree program/first year of the J.D. the following year.  (M.Acc. students need to save at least 6 credits to be completed after they begin their J.D. program.)

Applications to the MAcc program are handled on a rolling basis; however, it is recommended that applications be submitted by March 15th for the fall semester.  The GRE or GMAT will not be required; the student’s LSAT score will be used instead.  Once a student applies, the Business School will request the student’s Law School application from the Law School.  There are a set of prerequisites for the M.Acc. program.  Students who complete their undergraduate degree in accounting from an AACSB-accredited institution (with 6 credits of tax courses offered by an Accounting department) will normally meet the prerequisites for the M.Acc. program.  If not, it is possible to take an Accounting Summer Intensive Program to complete the prerequisites. 

 

Tuition and Fees

Tuition for J.D. courses will be paid to the Law School.  Tuition for the M.Acc. courses will be paid to the Miami Herbert Business School.  Law School scholarships may only be used toward tuition for Law School courses.

 

For more information

Questions about the J.D. program should be directed to Hakim Lakhdar, Director of Professional Legal Programs, 305-284-4345, hlakhdar@law.miami.edu.

Questions about the MACC program in Corporate Accounting should be directed to Dan Medina, Professor and Director of the MACC/MST programs, 305.284.3574, dmedina@bus.miami.edu.

FOR MORE INFORMATION

Joint JD/Master’s or Doctoral Degree
For degrees with other schools at the University of Miami, please contact Hakim Lakhdar, Director of Professional and Intellectual Life Programming 
Emailhlakhdar@law.miami.edu 
Phone: 305-284-4345

Joint JD/LLM Degrees
For additional information, please contact your respective LL.M. program of interest.

Concentrations
For additional information, please see each respective concentration page for contact information.

FOR MORE INFORMATION

Joint JD/Master’s or Doctoral Degree
For degrees with other schools at the University of Miami, please contact Hakim Lakhdar, Director of Professional and Intellectual Life Programming 
Emailhlakhdar@law.miami.edu 
Phone: 305-284-4345

Joint JD/LLM Degrees
For additional information, please contact your respective LL.M. program of interest.

Concentrations
For additional information, please see each respective concentration page for contact information.