Office of the Registrar
School of Graduate Studies (2022/2023)
5 Regulations Governing the Degree of Master of Accounting

The Degree of Master of Accounting (MAcc) is offered by full-time study only. These regulations must be read in conjunction with the General Regulations of the School of Graduate Studies of Memorial University of Newfoundland.

5.1 Qualifications for Admission
  1. Admission is limited and competitive. To be eligible for consideration for admission to the Master of Accounting program, an applicant shall:

    1. normally hold at least a Bachelor's Degree, with a minimum 'B' standing, or second class standing from an institution recognized by Senate;

    2. demonstrate coverage of the CPA Competency Map at the ‘Entry’ level, and a minimum grade of 60% in each of the prerequisite courses (courses that meet the Entry level requirements of the CPA Competency Map) with a minimum overall average of 75% in the prerequisite courses.

  2. An applicant who did not complete a Bachelor's degree at a recognized university where English is the primary language of instruction must normally complete either the:

    1. Test of English as a Foreign Language (TOEFL) and achieve a paper-based score of 580 (or higher), computer-based score of 237 (or higher), or Internet based score of 92-93 (or higher); or

    2. International English Language Testing System (IELTS) and achieve a score of 7 (or higher).

    Information regarding the TOEFL is available from the Educational Testing Service at IELTS information is available at