Established

1933. Endowed in 1985 through a gift from alumnus Frederick E. Fisher.

Rankings

2024 US News & World Report ranks the undergraduate program 12th overall in the nation and 6th among public institutions.

Accredited

The Association to Advance Collegiate Schools of Business (AACSB) International.

Programs

Four-year undergraduate program, five-year 3/2 program with joint award of bachelor’s and master’s degrees in accounting.

Degrees

Bachelor of Science in Accounting (BSAc), Master of Accounting (MAcc).

Scholarships

Students completing the Master of Accounting should submit scholarship applications to the Fisher School early in the spring of the year prior to when they plan to earn the MAcc. Limited junior scholarships may also be available. More information can be found on the school's website. General financial aid information is available from the Office of Student Financial Aid and Scholarships.
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Helpful Links

• School Website
• Combination Degrees
• Student Organizations
• Certified Public Accounting  in Florida

Students are cautioned that completion of the BSAc degree alone will not satisfy the licensure requirements to practice as a CPA in the State of Florida. Students aspiring to a career in professional accounting should plan on seeking admission to the 3/2 Program. We have not made a determination as to whether the BSAc program meets educational requirements in any other state or jurisdiction. For information regarding eligibility to sit for the CPA exam, and obtain CPA licensure, for all states and jurisdictions, visit the National Association of State Boards of Accountancy.

The information provided in this catalog is necessarily brief. In addition to the information herein, students are responsible for compliance with the policies and procedures described in the Fisher School of Accounting Student Handbook and Freshman/Sophomore Guide.
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Admission Requirements

Submitting an Undergraduate Application

UF students who have selected accounting as their major upon entering the university will automatically be classified as accounting students. This classification will remain as long as the student meets universal tracking and other academic requirements. Other UF students who want to change their major to accounting apply at the Fisher School office. Transfer students apply through the university’s Office of Admissions.

Junior Applicant Pool

The Fisher School of Accounting uses an applicant pool to select candidates for admission to its Bachelor of Science in Accounting program—BSAc. All applications that meet the minimum standards (defined in part A below) are placed into a pool from which the most qualified are selected for admission each term. Candidates with incomplete applications or who do not meet all minimum standards for inclusion in the applicant pool will be denied without further contact from our office.

Meeting the minimum admission criteria does not guarantee admission. Historically, to be a competitive candidate for admission, students have required grade point averages of well above 3.5 (overall and preprofessional), but the actual admission profile varies annually. GPA profiles of previously admitted classes can be found on the demographics section of the Fisher School website.

It is critical to note that admission decisions are not based exclusively on grades. Admission decisions use a holistic evaluation method which consider attributes such as, but not limited to: pattern of repeated coursework, drops, withdrawals, General Education deficiencies, the rigor of electives coursework completed, and the academic reputation of the program attended (including its accreditation). Although not required, serious candidates are encouraged to complete Calculus 2 (MAC 2234 or MAC 2312). Part C describes other important admission policies.

The BSAc is a challenging program that includes rigorous upper-division coursework.  Admitted students are expected to have a good understanding of introductory accounting topics and are encouraged to spend significant time studying for the preprofessional courses ACG 2021 and ACG 2071 (or their equivalents), even if less studying is sufficient to obtain a high grade.

Once admitted, students will be required to take financial and managerial accounting competency exams prior to enrolling in ACG 3101.  Students who are unable to pass these exams will not be able to complete the major.  Applicants are encouraged to review the school's Accounting Competency Exams website.

Transfer candidates not offered admission to accounting but who are interested in studying business are encouraged to consider the Heavener School of Business, UF Online Business Program or business related majors offered by other UF colleges. It is important to note that all on-campus undergraduate students have the opportunity to minor in accounting.

A. Minimum Standards for Inclusion in the Undergraduate Applicant Pool

1. Meet the Office of Admissions minimum requirements for junior transfers.
2. Completion of, or in the process of completing, at least 60 semester credits of transferable coursework from an accredited institution.
   • In the case of a transfer applicant from a community or state college within the State of Florida, an Associate of Arts degree (A.A.) is required prior to enrollment in the Fisher School of Accounting.
3. Applicants will not be eligible for admission if they have earned 90 transferable hours.
4. Applicants should plan on completing all preprofessional coursework prior to the credentials deadline for the term for which they are seeking admission.  If official grades for ALL preprofessional coursework described herein have not been provided by the applicable credentials deadline, then the application will be deemed incomplete and denied without further notification from our office.
5. A 3.0 cumulative GPA calculated on all attempts of all college-level coursework. (See Detailed Computation of Cumulative GPA below.)
6. Completion of seven preprofessional courses with a 3.0 GPA. (See Detailed Computation of Preprofessional GPA below.)

   Course List

   Code	Title	Credits
   ACG 2021	Introduction to Financial Accounting (or equivalent)	4
   ACG 2071	Introduction to Managerial Accounting (or equivalent)	4
   CGS 2531	Problem Solving Using Computer Software (or equivalent)	3
   or ISM 3013	Introduction to Information Systems
   ECO 2013	Principles of Macroeconomics (or equivalent)	4
   ECO 2023	Principles of Microeconomics (or equivalent)	4
   MAC 2233	Survey of Calculus 1 (or equivalent)	3
   STA 2023	Introduction to Statistics 1 (or equivalent)	3
   CLEP credit is not acceptable to replace preprofessional coursework.

7. ACG 2021 Introduction to Financial Accounting and ACG 2071 Introduction to Managerial Accounting, or their equivalents, must be completed with a minimum grade of B .
   • Applicants are permitted a maximum of two attempts (including drops and withdrawals) to earn the minimum B grade required in ACG 2021 and ACG 2071. If a series of courses is taken, which upon completion is equivalent to ACG 2021, then a minimum grade of B must be achieved in each course.

B. English Proficiency

Foreign applicants who are not exempt under university guidelines must complete the TOEFL (Test of English as a Foreign Language) or the IELTS (International English Language Testing System).  There are no exceptions to the minimum TOEFL and IELTS requirements listed below.

• Minimum Scores: 
  • TOEFL: Total > 100 / Listening > 26 / Writing > 17 / Reading > 20 / Speaking > 23
  • IELTS: Total > 7.0/ Listening > 7.0 / Writing > 7.0 / Reading > 7.0 / Speaking > 7.0

C. Policies Relating to Undergraduate (BSAc) Admissions

1. Meeting the minimum standards as stated herein does not guarantee admission into the Fisher School. Admission is selective.
2. Transfer students are advised that all 3000 level and above accounting and business core courses required of the BSAc degree must be taken at the University of Florida. The completion of more than one upper-division business or accounting course prior to admission will negatively affect prospects for admission.
3. The Office of Admissions determines the transferability of credit earned by coursework at other institutions. Credits for courses that are designated as vocational or technical, were repeats of previous courses taken, or were from non-accredited institutions will not be transferred for degree credit. In the case of coursework taken at community, state, and junior colleges, a maximum of 60 semester hours may be transferred. More than 60 semester hours may be transferred in the case of students entering from other accredited colleges and universities.
4. Admission to the University of Florida as a transfer student does not guarantee admission to the Fisher School. If a transfer student declares accounting as their major but is accepted into any other major, the student has not been accepted to the Fisher School of Accounting. Subsequent admission to the School will be based on the admission standards described herein.
5. Admission to the Fisher School does not constitute admission to the 3/2 Program. This requires a separate application to the Graduate School.
6. For students who are not offered admission to the BSAc, the State University System (SUS) website provides links to other accounting programs within the SUS.
7. Admission requirements into the Fisher School are always subject to change. Please visit the Fisher School of Accounting website for the current standards.

GPA Calculations

1. Detailed computation of cumulative GPA:
   1. Courses deemed vocational are not factored into the GPA computation
   2. If an applicant has attended the University of Florida and another institution, the GPA calculation will be based only on the University of Florida coursework
   3. Grade forgiveness is not considered when computing the GPA. All attempts of repeated courses factor into the GPA
   4. For UF students, the UFGPA is calculated as described in the undergraduate catalog. Note that the handling of repeated coursework changed in Spring 2019
2. Detailed computation of preprofessional GPA:
   1. Grade forgiveness is not considered when computing the preprofessional GPA.
   2. When an applicant is repeating a course after having earned a grade of “C”, “S”, “P” or higher, the repeat grade will not be averaged into the preprofessional GPA computation (unless the repeated grade is lower than a C). However, when ACG2021 or ACG 2071 is repeated after earning a C, C+, or B-, then only the second attempt is computed in the preprofessional GPA.
   3. When the applicant completes two or more different courses (and each course fulfills the same preprofessional requirement), then the course used to compute the preprofessional GPA shall only include the first course completed. For example, if an applicant completes MAC 2311 with a “C”, “S”, or “P” grade and then later completes MAC 2233 receiving an “A” grade, only the grade earned in MAC 2311 will be used to compute the applicant’s preprofessional GPA.
   4. If a student who earned credit for a preprofessional course (or its equivalent) via high school dual enrollment chooses to repeat the course at UF, after the UF grade is posted, it will replace the grade earned via dual enrollment in the preprofessional GPA, regardless of whether the UF grade is higher or lower than the dual enrollment grade.
   5. If ACG 2021 or ACG 2071 (or their equivalents) are taken via high school dual enrollment, those dual enrollment courses will not count as “attempts” toward earning a B or better. In other words, students will have 2 attempts to earn the B or better after graduating high school.
   6. If a student earns a B or better in ACG 2021 or ACG 2071 via high school dual enrollment, and subsequently retakes the course at UF, but does not earn a B or better, the student may still continue in the accounting major, assuming all other requirements are met.
   7. Aside from the above exceptions, all attempts of repeated courses will factor into the preprofessional GPA

Courses Taken at Other Institutions Before Admission to the University

Professional coursework that is required as part of the third, fourth or fifth year should be taken only at the University of Florida.

A maximum of one 3000/4000-level approved business core course may count toward the student’s undergraduate degree. The student will be required to take another course in the area waived. Completion of more than one upper-division business or accounting course prior to admission will negatively affect prospects for transfer admission.

Upper-division accounting coursework taken elsewhere cannot be substituted for the accounting courses required for the BSAc degree.

Courses Taken at Other Institutions After Admission to the University

Courses may be taken outside the university only if:

• The student will have more than 30 credits left to graduate upon completion of such courses, with the exception of a UF approved study abroad program
• The student obtains advanced approval of the Fisher School of Accounting

After being admitted to UF, although permitted, students are strongly encouraged to take all preprofessional and critical tracking courses at UF.

Upper division accounting and business core coursework must be completed at the University of Florida.

Dual enrollment (taking courses at another institution during the same semester as UF courses) is not permitted.

Distance Learning Courses

Web-based courses offered in the university schedule of courses may be taken. However, UF Online courses, distance learning or flexible learning courses offered by the Division of Continuing Education are not permitted.

Performance Policies

Satisfactory/Unsatisfactory | S/U

An undergraduate student may request the S/U option for elective courses only. Courses taken to satisfy General Education, Writing Requirement, or degree program requirements, cannot be taken S/U.  In addition, regardless of major, no course taught by the Fisher School of Accounting may be taken S/U, other than courses already scheduled to be taught as S/U only.

Unsatisfactory Performance

Students who do not make satisfactory academic progress will be dropped from the accounting program. In addition to university regulations concerning unsatisfactory performance, the school will exclude students from further registration for the following reasons:

First and Second Year Students

1. The student does not comply with the minimum universal tracking requirements.
2. Failure to comply with all additional universal tracking requirements listed in the Fisher School of Accounting Handbook  and the Freshman and Sophomore Guide after one subsequent term of enrollment.
3. The student has not earned a B grade in ACG 2021 or ACG 2071 after two attempts (including drop or withdrawal).
4. The UF GPA fell below 3.0 and remained there after one subsequent term of enrollment.
5. The Cumulative GPA on all attempts of preprofessional coursework fell below the minimum 3.0 required and remained there after one subsequent term of enrollment.
6. The student has withdrawn from the university three times while classified as an accounting major. Withdrawals approved as medical by the university will not count towards this policy.

Third and Fourth Year Students

1. The student earns two grades below a C in accounting courses numbered 3000 and above regardless of whether the student was in the Fisher School of Accounting at the time they earned those grades.
2. The student's cumulative grade point average on all coursework completed at the University of Florida falls below 2.0 and, after one subsequent term of enrollment, this, or any other grade point average described herein, is below a 2.0.
3. The student's cumulative upper-division grade point average falls below a 2.0 and, after one subsequent term of enrollment, this, or any other grade point average described herein, is below a 2.0.
4. The student's accounting grade point average, calculated on all attempts of required accounting courses numbered 3000 and above, falls below 2.0 and, after one subsequent term of enrollment, this or any other grade point average described herein, is below a 2.0. If a student repeats a 3000 or above course, and earns a C or better on both attempts, only the first attempt will be calculated in this GPA.
5. The student withdraws from three full semesters after admission into the Fisher School of Accounting. Withdrawals approved as medical by the university will not count toward this policy.
6. The student fails to complete two required 3000 level and above accounting course in one academic year, defined as Fall, Spring, Summer (or Spring, Summer, Fall for Innovation Academy Students). The following exceptions apply:
   1. If no courses for which the student is eligible are offered over the Summer, the student will be granted an additional semester to complete a course.
   2. For upper-division transfer students, the academic year begins the semester the student matriculates. So, for Spring admits, the year is Spring, Summer, Fall.
   3. If the student is enrolled in a study abroad program, the student will be granted one additional semester to complete the next course.
   4. If the student is on an internship, but enrolled in UF courses, the student will be granted one additional semester to complete the next course. The student must either be enrolled in an internship course or provide documentation of the internship.
   5. If a student drops a required 3000 level or above accounting course, and the drop (or full-term withdrawal) is approved as medical by the university, the attempt at the course, though not truly "completed," will count as one of the two courses to be completed for the year for the purposes of this policy. In other words, if a student attempts two required 3000 level and above accounting courses in one academic year, completes one, and is approved for a medical drop for the other, the student will be permitted to continue in the accounting program. For purposes of this section, only a class that a student begins and is approved by the university as a medical drop or withdrawal would count as "completed."
7. For purposes of all of the above policies, the following rule applies to the definition of a term:.
   1. Any term for which a student registers for a course at the University of Florida counts as a term of enrollment, even if the student subsequently withdraws from the term (after the drop/add period)
   2. Summer registration is viewed as registration for one term, (e.g., whether a student registers for Summer A alone, or registers for Summer A and Summer B and C, the student is considered to have registered for one term)
8. Students admitted as junior transfers must meet all of the above requirements. However, their schedules may deviate quite a bit from the recommended 8-semester plan. Each transfer student will be required to meet with an academic advisor to develop a schedule that takes into consideration incoming credit, missing freshman/sophomore requirements, student goals, etc.

Refer to the University Grades and Grading policies for a discussion on grade point average computation.

Undergraduate Drop Policies

Students are limited in the number of courses they may drop.
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All other drop requests must be appealed to the Fisher School. The appeals committee is very strict when considering such requests and will not approve drops for reasons that are not clearly beyond the student’s control.

Auditing a Course

The Fisher School of Accounting does not permit the auditing of any accounting course.

Helpful Links

• Dean’s List
• Other Business programs on UF Online

Application for Graduation

In addition to regular appointments throughout a student's time at UF, each student should plan to see an advisor in the semester before the term they intend to graduate. This allows the student to confirm that all degree requirements will be met. 

It is the student’s responsibility to apply for graduation through the degree application link on ONE.UF by the deadline for that term. Failure to submit a timely application may prevent graduation.

Requirements for Degree Certification

To graduate with a BSAc degree, a student must:

1.   Have satisfactorily completed 120 semester hours of the prescribed coursework.  In addition:
   1. The student’s last 30 hours of coursework must have been completed in residence at the University of Florida.
   2. The waiving of any required course does not reduce the hours required for graduation.
   3. Credit hours will not be given for repeated courses.
   4. A minimum of sixty credit hours of course work must be at the 3000 level or above.
   5. A minimum of sixty credit hours must be completed outside the Warrington College of Business and the Fisher School of Accounting.  Up to 6 credits of course work with a QMB prefix may count toward this requirement.
2. Have a minimum 2.0 GPA (rounding not permitted) on all University of Florida coursework.
3. Have a minimum 2.0 upper-division GPA (rounding not permitted) on all University of Florida coursework (all courses taken after the student reaches 60 semester credit hours).
4. The above GPAs will be calculated as described in the Undergraduate Catalog.  Note that the policy for repeated courses changed in Spring 2019.
5. Have a minimum 2.0 GPA (rounding not permitted) on all attempts of all required accounting courses numbered 3000 and above.
   1. The student must have completed a minimum of 22 semester credit hours of required junior/senior level accounting courses at the Fisher School of Accounting.
   2. For purposes of computing this GPA, if a course is repeated after having earned a grade of "C" or higher, the repeat grade will not be averaged into the GPA computation (unless the repeated grade is lower than a C).
6. Students who enter the University of Florida with fewer than 60 credits must earn at least nine credits before graduation during summer terms at a State University System (SUS) institution.
   1. Credits earned at State/Community Colleges do not count towards this requirement.
   2. Students who earn six credits through UF-sponsored, UF exchange or approved SUS study-abroad programs during one or two summer terms completely satisfy the summer-term enrollment requirement.
7. Meet all state and university degree requirements.

Graduating with Honors

MAJORS

MINORS

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