Integrated 3:2 Master of Science in Accounting

The integrated 3:2 accounting program is designed for students who want to earn both undergraduate and graduate degrees in accounting. Our faculty developed this program in response to many states requiring that CPA exam candidates now need to have 150 hours of education. While the specifics vary by state, there are two broad approaches to earning the 150 hours.

First, students may obtain additional undergraduate credits beyond those required for a bachelor’s degree. The advantage of this approach is that it is a quick and simple way to earn 150 hours. The disadvantage is that students do not obtain graduate degrees, which is often a prerequisite for mid- and upper-level management positions.

Second, students may use the additional hours to earn graduate degrees. The advantage is that individuals with graduate degrees typically command higher starting salaries and earn more throughout their careers. The disadvantage is that graduate application and financial aid processes are separate from undergraduate programs. Additionally, when compared to undergraduate programs, less financial aid is available for graduate programs.

Bradleys integrated 3:2 program is designed to overcome these disadvantages. Students admitted into the 3:2 program can continue their financial aid for the duration of the program. Additionally, current Bradley students do not need to take the GMAT exam for admission into the 3:2 program.

Graduate Program Requirements

Required Courses - 12 hrs.

  • ATG 601 Financial Accounting Theory - 3 hrs.
  • ATG 614 Advanced Cost Management - 3 hrs.
  • ATG 657 Advanced Auditing - 3 hrs.
  • ATG 677 Federal Taxes II - 3 hrs.
  • ATG 698 Accounting Comprehensive Assessment - 0 hrs.


  • One 3-hour elective course from the 500 level accounting courses (except ATG 505)
  • 9 hours from the 600 level courses (except ATG 604) from the MBA program (subject to approval by the MSA Program Coordinator)
  • 6 hours from other graduate accounting courses, MBA courses or outside of the college (subject to approval by the MSA Program Coordinator)

Other Requirements

  • ATG 530 Professional Interviewing Skills or M L 615 Interpersonal Relations as part of your elective hours.
  • Each MSA student must take a written comprehensive examination. This examination covers the graduate work that the student is presenting for the degree. The time, place and nature of the examination are a part of ATG 698.