Overview
In the SMU Cox MSA Program, students can choose from either our Assurance/Advisory Track or our Tax Track. The core of the two tracks overlaps as a base accounting knowledge is required for both the CPA Exam and success in the areas of business, accounting and finance. The differences between the tracks allows students the opportunity to signal an area of expertise to prospective employers while also gaining advance training that will equip them for their career. Students pursuing the Assurance/Advisory Track generally obtain initial positions in the areas of audit or consulting while students pursuing the Tax Track generally obtain initial positions in taxation or transaction services.
A sample* curriculum for a full-time student entering in fall pursuing the Assurance/Advisory Track would be:
Fall Term – Module A Courses (Four Courses Totaling Eight Credit Hours)
Corporate Taxation
Financial Reporting & Analysis I
Accounting Information Systems
Elective Course
Fall Term – Module B Courses (Four Courses Totaling Eight Credit Hours)
Entity Taxation
Financial Reporting & Analysis II
Mergers & Acquisitions
Elective Course
Spring Term – Module A Courses (Four Courses Totaling Eight Credit Hours)
Assurance Methodology
Advanced Topics in Accounting
Accounting-Based Valuation
Elective Course
Spring Term - Module B Courses (Four Courses Totaling Eight Credit Hours)
Audit Reserach
Non-Corporate Entity Accounting
Accounting for Income Taxes
Elective Course
A sample* curriculum for a full-time student entering in fall pursuing the
Tax Track would be:
Fall Term – Module A Courses (Four Courses Totaling Eight Credit Hours)
Corporate Taxation
Tax Research
Accounting Information Systems
Elective Course
Fall Term – Module B Courses (Four Courses Totaling Eight Credit Hours)
Entity Taxation
Taxation of Mergers & Acquisitions
Mergers & Acquisitions
Financial Statement Analysis
Spring Term – Module A Courses (Four Courses Totaling Eight Credit Hours)
Assurance Methodology
International & State Taxation
Advanced Topics in Accounting
Elective Course
Spring Term – Module B Courses (Four Courses Totaling Eight Credit Hours)
Audit Reserach
Advanced Partnership Taxation
Non-Corporate Entity Accounting
Elective Course
*Curriculum is subject to change