The Advanced Accounting minor (15 credits) allows students to focus on specialized areas in the field, including fraud, auditing, and governmental and nonprofit accounting. This undergraduate minor is open to all students who meet the prerequisites for individual courses. In practice, this means that most of the students choosing this minor will be Accounting majors. The combined Accounting major and minor will prepare students for graduate work in accounting and will provide students with the depth and breadth of education needed to help pass the CPA exam and help meet the 150-credit hour education required by Maine and most states for licensure as a CPA.
Students who wish to pursue the minor must complete a minor declaration form available online at the Registration & Scheduling Services MyUSM (login required - UMS credentials).
The requirements for admission to the minor are completion of at least 12 credits at USM with a grade point average of 2.33 or higher.
School of Business majors may count up to two specified (see minor requirements) Accounting upper division accounting classes (6 credits) in both the Accounting major and the Advanced Accounting minor. The remaining minor courses (9 credits) cannot double count in the minor and the accounting or business major courses or between two Business minors. School of Business majors are allowed to declare more than Business minor.
Non School of Business students can only have one Business minor.
