Program Structure
The South Carolina MACC program consists of 10 classes. For students with an undergraduate accounting degree, the program takes just 10 months to complete. Students without an undergraduate accounting degree will need to complete prerequisite courses in addition to their MACC coursework.
1. Choose Your Track
You will select one of three tracks, each consisting of six required courses.
Not to be confused with a traditional "audit" track, our BMA track blends learning the basics you need (technical accounting, information technology) while attaining the critical thinking, decision making and advanced communication skills employers expect to help you stand out. This track will also help to prepare you for the BAR Core section of the CPA Exam.
Possible career paths: audit/assurance, advisory/consulting, IT audit/information systems, corporate accounting, forensic accounting, FBI agent, transaction specialist
Core Courses
You will work with accounting standards, examine case studies, hone your ethical acumen and engage with faculty that are personally invested in your long-term success. As a BMA student, your experiences will include working within data analytic software (IDEA and Tableau) and interacting with IT professionals from an accounting perspective.
BMA Curriculum
Required Core Courses (seven classes, 21 hours)
- ACCT 621: Advanced Accounting
- ACCT 623: Business Entity Tax Issues
- ACCT 625: Govt and NFP
- ACCT 710: Accounting Analytics
- ACCT 711: SOC and Other Attest Engagements
- ACCT 732: Auditing II
- ACCT 734: Accounting Research and Communication
Elective Courses (three classes, 9 hours)
The TAX track provides both a practical and conceptual understanding of the IRS code, as well as the skills and judgment needed for real-life situations. Our TAX courses incorporate an in-depth examination of various aspects of the tax code and regulations to give you the foundation necessary to become a skilled tax preparer and advisor from day one. This track will also help to prepare you for the TCP Core section of the CPA Exam.
Possible career paths: tax professional (public and private), SALT, international tax, tax analytics, transfer pricing specialist, IRS investigator
Core Courses
Working closely within the tax code, examining real-world case studies, honing your ethical acumen and engaging with faculty that are personally invested in your long-term career success will be your experience within the TAX track.
TAX Curriculum
Required Core Courses (seven classes, 21 hours)
- ACCT 621: Advanced Accounting
- ACCT 623: Business Entity Tax Issues
- ACCT 710: Accounting Analytics
- ACCT 750: Tax Research and Communication
- ACCT 752: Advanced Business Entity Tax Issues
- ACCT 753: Advanced Individual Tax Issues
- ACCT 754: Multi-jurisdictional Tax Issues
Elective Courses (three classes, 9 hours)
The ISC track provides you with the advanced knowledge and skills necessary in information technology assurance, advisory services, and information security and governance while also providing you critical thinking and decision-making skills. This track will also help prepare you for the ISC Core section of the CPA Exam.
Possible career paths: IT audit/information systems, audit/assurance, advisory/consulting, cyber-security, corporate accounting, forensic accounting, FBI agent, transaction specialist
ISC Curriculum
Required Core Courses (seven classes, 21 hours)
- ACCT 621: Advanced Accounting
- ACCT 623: Business Entity Tax Issues
- ACCT 710: Accounting Analytics
- ACCT 711: SOC and Other Attest Engagements
- ACCT 734: Accounting Research and Communication
- ACCT 736: Information Technology Assurance, Control and Security
- ACCT 737: Accounting Information Systems from a Strategic Perspective
Elective Courses (three classes, 9 hours)
2. Choose Your Elective Courses
After choosing your program track, you can use elective coursework to either explore a broad spectrum of topics or to concentrate in a specific area. We encourage you to pursue your own interests with elective courses. Electives are available in accounting, marketing, management, international business and management science. You can also take essentially any graduate-level course offered at the USC-Columbia campus as an elective — including study abroad courses.
Not sure what to take? We’ve created elective groups, or specializations, to help you focus on the topics and skills you want to learn. You can also add a supplemental certificate to your MACC degree to help expand your skill set in a specific area while you’re enrolled in the program.
MACC Specializations
Each specialization contains numerous courses for you to choose, and you have the opportunity to mix and match to create an educational experience perfect for the career you are beginning.
From internal audit, controls, cybersecurity or an enterprise-wide issue, dive into the world of identifying, analyzing and prioritizing risk. Learn to provide value-added solutions to clients, manage risk and minimize uncertainty.
Leverage your CPA designation in finance. Corporate finance courses focus on managing liquidity, monitoring corporate performance, evaluating capital budgeting projects and managing risk. Investment courses focus on securities and a wide array of quantitative valuation methodologies.
Courses covering topics encountered on the CPA Exam that are not always touched on in undergraduate curriculum. Reduce the amount of time you might have to study individually for these topics on the exam.
Pursue a career without borders. Explore opportunities and topics with a global perspective.
Whether you want to own your own firm or work with emerging startups, expand your business acumen with these entrepreneurial courses.
If public accounting isn't your thing, these courses will prepare you for the skills needed for the corporate world. Topics also cover material tested on the CMA and CGMA exams not always touched on in undergraduate curriculum.
Certificate Options
Expand your ability to make informed, data-driven business decisions. With descriptive, diagnostic, predictive and perspective analytic techniques, you will learn not only to identify what happened and why, but also what is likely to happen in the future and what path your company or client should take for future success. Learn more about the Business Analytics Graduate Certificate.
Students will learn key terminology, frameworks and management practices associated with information assurance as well as management techniques and best practices for Chief Information Officers (CIOs), Chief Information Security Officers (CISOs), and managers at any level of an organization. Learn more about the Cybersecurity Management Graduate Certificate.
Students can build strategic innovation skills in areas such as analytics, enterprise resource planning systems, design thinking, cybersecurity, human capital, health care or stakeholder networks, among others. Learn more about the Strategic Innovation Graduate Certificate.