LL.M. APPLICATION REQUIREMENTS

Applicants with U.S. Law Degree

1. The applicant must have earned a J.D. from an American Bar Association accredited law school.
2. The applicant must demonstrate an aptitude for legal tax or business studies; factors that may be considered include: law school academic record (preference is given to those graduating in the top-half of their law school class); relevant published and unpublished written work; and the nature and duration of legal or tax/business-related work experience.
3. Each applicant must demonstrate successful completion at the law school level of the following courses: federal personal income taxation course and a basic business association course(s) (including agency, partnership and corporations).

Note: Applicants missing one or more of the pre-requisites may be permitted to enroll in the J.D.-level courses to fulfill these requirements.

Applicants with Foreign Law Degree

1. The applicant must have earned a J.D. or LL.B. from an accredited foreign law school or university
2. The applicant must demonstrate an aptitude for legal tax or business studies; factors that may be considered include:
• Law school academic record (preference is given to those graduating in the top-half of their law school class); relevant published and unpublished written work; and the nature and duration of legal or tax/business-related work experience.
3. Each applicant must demonstrate successful completion at the law school level of the following courses: federal personal income taxation course; and a basic business association course(s) (including agency, partnership and corporations). 
4. The applicant must provide a TOEFL score. The minimum acceptable score on the manual exam is 600; the minimum acceptable score on the computerized exam is 250. In lieu of a TOEFL score, the applicant may provide a GRE, GMAT, or LSAT score. 
5. the applicant must secure appropriate visas for entry into the United States.

Note: Applicants missing one or more of the pre-requisites may be permitted to enroll in the J.D.-level courses to fulfill these requirements.

M.T. APPLICATION REQUIREMENTS

U.S. Applicants

1.  Applicants to the Master of Taxation (M.T.) for Accountants Program must have earned a baccalaureate degree from an institution accredited by one of the six regional accrediting affiliates of the American Council on Education, or an appropriately approved university outside of the United States.
2. The applicant must have completed 24 semester hours (36 quarter hours) of business and accounting courses; preferences are given to a candidate with a B average or better, or those in the upper half of the class at the baccalaureate level. 
3. The applicant must demonstrate an aptitude for tax studies. Factors that may be considered include: accounting and undergraduate academic record; published and unpublished relevant work; the nature and duration of accounting experience, including possession of a professional license including CPA or CMA; or the score achieved no earlier than five years prior to the application on a nationally competitive admission examination such as the LSAT, GMAT, or GRE. 
4. The applicant must have completed a basic taxation course and a business law course (including agency, partnership and corporation law) in the accounting baccalaureate program.

International Applicants

1. The applicant must have earned a baccalaureate degree from an appropriately approved university outside of the United States for the M.T. degree. Prerequisites in business and tax may be required before starting the Master's program. 
2. The applicant must provide TOEFL scores. The minimum acceptable score on the manual test is 600; the minimum acceptable score on the computerized test is 250. In lieu of TOEFL scores, the applicant may provide GMAT, GRE, or LSAT scores. 
3. .The applicant must have completed 24 semester hours (36 quarter hours) of business and accounting courses; preferences are given to a candidate with a B average or better, or those in the upper half of the class at the baccalaureate level. 
4.  The applicant must have completed a basic taxation course and a business law course (including agency, partnership and corporation law) in the accounting baccalaureate program.
5. The applicant must secure appropriate visas for entry into the United States.