Students must take a minimum of 30 hours of graduate courses, including a minimum of 21 hours of accounting courses. Up to six elective hours, as approved by an advisor, may be chosen from 500-level courses and must be approved by the coordinator of the M.Acc. program. Students cannot receive graduate credit for a course if they have taken an equivalent course at the undergraduate level. Another accounting course should be substituted with the approval of the coordinator of the MAcc program. Students who have not taken AC 456 and AC 471, or their equivalents, must take AC 456 or AC 556 and AC 471 or AC 571.