COURSE CURRICULUM

The Graduate Diploma in Accounting (GDA) at Smith School of Business is structured to provide comprehensive post-undergraduate preparation for the CPA designation through a blend of active seminars, self-directed research, case projects modeled on the Common Final Examination (CFE) format, and lectures. The curriculum consists of four mandatory courses, each designed to cover essential areas of accounting and professional practice. MACC 812, Income Tax Practice: Corporate and Individual, equips students with the knowledge and skills to navigate complex tax environments for both businesses and individuals. MACC 814, Information Systems Control, Management and Audit, focuses on auditing principles, risk assessment, and the integration of information systems in financial oversight. MACC 815, Financial Reporting and Assurance, emphasizes financial statement preparation, analysis, and assurance practices aligned with CPA standards. Finally, MACC 818, Integration and Analysis, consolidates the knowledge and skills acquired across the program, preparing students for the CPA Capstone Modules 1 and 2 and ultimately for the CFE. Together, these courses ensure that graduates develop the technical expertise, analytical abilities, and professional judgment required in the accounting profession. By combining intensive instruction with practical case-based learning, the GDA equips students with the competencies necessary to excel in diverse accounting roles, from public practice and corporate finance to auditing, taxation, and consulting, while positioning them for success in the CPA certification process.