School of Accountancy

Forensic Accounting Track

This track is designed for students aspiring to become forensic accountants. Students complete the undergraduate minor in fraud examination plus 15 semester hours of advanced training. Because of their extensive background in accounting and financial reporting, forensic accountants conduct asset theft and financial statement fraud investigations and serve as expert witnesses in legal proceedings. Graduates pursue careers with public accounting firms, law firms, forensic accounting firms, and professional litigation support consulting firms. Students complete the graduate forensic accounting curriculum as a concentration in the Georgia Southern University Master of Accounting program.

Both tracks make extensive use of field trips, guest speakers, and practitioners who are experts in their fields. In addition, students in the graduate track complete a forensic practicum such as an internship, forensics camp, and actual consulting project or senior thesis to demonstrate a growing mastery of their forensic skills.

Admission

Admission to the graduate forensic accounting track is restricted to students enrolled in the Master of Accounting (M.Acc.) program. Therefore, to be admitted applicants must satisfy the M.Acc. general business and accounting prerequisites in addition to completing the five undergraduate fraud examination minor courses. Applicants are accepted on a competitive basis for the fall semester only; however, students who have not completed the fraud examination minor should apply for summer admittance. For more information on admission requirements, please refer to the General M.Acc. section of the University graduate catalog.

Students apply for admission into the forensic accounting concentration at the time they apply for admission into the M.Acc. program. The admissions committee reviews applications on an individual basis looking at both the quantitative aspects of the applicant's academic background and professional experience (if applicable). The admissions committee seeks to assess each applicant's potential for academic success and future professional growth based on the following:

Statement of Purpose Essay: Because the admissions process does not allow for personal interviews, this essay is a crucial reflection of the applicant's communication skills.

Past Academic Performance: While there is no minimum undergraduate grade point average (GPA) requirement, the admissions committee views past grades as an important indicator of the applicant's future academic performance. The committee may also consider the ranking and reputation of the applicant's undergraduate institution.

Work Experience: There is no work experience requirement although work experience will be viewed positively by the admissions committee.

Extracurricular Activities: Public, community or military service; travel experiences; extracurricular activities, hobbies and special aptitudes; and any honors or recognitions received are all important indicators of the applicant's motivation and character.

GMAT Score: While there is no minimum GMAT score requirement beyond that needed for entrance to the MACC program, GMAT scores are an extremely important component of the application and thus applicants should address this component aggressively.

Letters of Recommendation: Two letters are required. References should speak to the applicant's personal qualities, career potential, and potential to succeed in the classroom.

Finally, personal characteristics that add to the diversity of the class may be considered, such as country of citizenship, family background, race, gender, multilingual skills, and socioeconomic history.

Advising and Registration

Students accepted into the forensic accounting concentration are assigned an advisor within the School of Accountancy. Contact information for the advisor is provided in the concentration acceptance letter. Students self-register online using WINGS.

Prerequisites

Students admitted as prospective candidates for the Master of Accounting Forensic Accounting Concentration must present evidence of satisfactory completion of the following course content:

General Business (Non-business majors only)

• ACCT 6130 - Accounting and Control
• ECON 6230 - Foundation of Economics
• FINC 6230 - Fundamentals of Corporate Finance
• LSTD 6130 - Legal & Ethical Issues in Business
• MGNT 6331 - Foundations of Management & Marketing
• MGNT 6330 - Quantitative Methods for Business

Accounting (Non-accounting majors only)

• ACCT 3131 - Intermediate Accounting I
• ACCT 3132 - Intermediate Accounting II
• ACCT 4133 - Intermediate Accounting III
• ACCT 3231 - Managerial Accounting II
• ACCT 3330 - Income Tax
• ACCT 4130 - Accounting Information Systems
• ACCT 4430 - Auditing

Fraud Examination (Required for all applicants)

• ACCT 4631 - Macro Fraud Examination
• ACCT 4632 - Micro Fraud Examination
• LSTD 3630 - White Collar Crime
• LSTD 3631 - Fraud and the Law
• ACCT 5633 - Forensic Interviews and Interrogations

Program of Study

Required Core

• ACCT 7130 - Seminar in Financial Accounting
• ACCT 7330 - Taxation of Corporations & Partnerships
• ACCT 7430 - Seminar in Auditing
• ACCT 7530 - Seminar in Accounting Information Systems
• LSTD 7230 - Law and Ethics for Accountants
• ACCT 7634 - Fraudulent Financial Reporting

Forensic Accounting Concentration

• CISM 5131 - Fundamentals of Computer Forensics
• ACCT 7635 - Fraud and Society
• ACCT 7636 - Expert Witnessing
• ACCT 7637 - Forensic Accounting Capstone