3/2 Master of Accounting

The 3/2 MAcc Program is for current accounting undergraduate students enrolled at the Shidler College of Business. The minimum requirements for admissions are:

  • Have at least one semester remaining before graduation
    from the BBA program at the Shidler College of Business
  • Have taken at least two upper-division accounting courses
  • Have a grade point average (GPA) of 3.4 (accounting or overall)

No automatic admission is granted if meeting these requirements;
the SOA admission committee determines the final admission decision on a per-application basis.

Opportunities & Benefits

The 3/2 Program provides the following benefits and opportunities:

  1. No GMAT score is required for admission to the MAcc. Applications are generally submitted after one's second semester in the Shidler College of Business if the student has completed two upper-division accounting courses. A minimum GPA of 3.4 (accounting or overall) is required for admission. (A GMAT score of at least 500 is required for those students whose GPA is less than 3.4 but more than 3.0).
  2. Students can take up to 6 credits toward the MAcc while classified as an undergraduate (and therefore pay undergraduate tuition for these courses). In addition, ACC 460 B and E count toward your undergraduate and graduate degrees. 
  3. The 3/2 Program creates a more efficient way to complete your MAcc degree and meet the 150-hour CPA licensing requirement.
  4. Up to three graduate credit hours are possible for internships, in addition to the three credits of internship possible while an undergraduate student.
  5. Students accepted into the 3/2 program will receive their BBA degree upon meeting the undergraduate degree requirements, even if electing not to complete the MAcc.
  6. Graduate courses are offered at night, allowing students to pursue accounting work while finishing the MAcc and meeting the 150 credit-hour requirements for the CPA credential.


  • Enrollment in the MAcc program is possible in either the fall or spring semesters. Complete your application by the appropriate deadline of November 1st for the spring semester and May 1st for the fall semester. 


To apply to the 3/2 MAcc Program, please follow the instructions found on the Master of Accounting Admissions page. Direct inquiries to the Graduate Office of Student Academic Services (OSAS):

  • Master Programs Director, Shidler College of Business (G-202)
    Tel: (808) 956-8189
  • For additional information contact Jenny Teruya, MAcc Director; Shidler College of Business (D-309)
    email: jteruya@hawaii.edu Tel: (808) 956-7118