Posting updated: May 30, 2003

To waive a pre-requisite course, the business school requires that one has either taken the class at the undergraduate or graduate level (including law school), or establishes evidence of equivalent knowledge.

In the past, anyone who has not had the this class (ACCT6606) at either the undergraduate or graduate level was required to take the class as a pre-requisite to enter the MS Tax program. ACCT6606 at FDU is a tax class that focuses on entity taxation, involving corporations, partnerships and S corporations. 

Previously, we did not have any mechanisms to waive the class based on "equivalent knowledge". This is changing somewhat and may be helpful to some. There will now be two additional ways by which we will consider waiving ACCT6606.

The first way will apply only to those students who have passed all four parts of the CPA exam and are in tax practice for three or more years. For such students, we may waive ACCT6606 upon submission of adequate evidence that the student has attended  courses or seminars on entity taxation with adequate coverage and depth, either in-house or for CPE credits. Topics covered in such courses or seminars must correspond substantially to those studied in ACCT6606. Proof of attendance will be required. 

The determination will be made by the program director on a case by case basis and will be based on the scope and extent of material covered in seminars/courses taken outside of a university. If you wish to pursue this route, please contact the program director (not the advising office). 

The second possible way to waive out of the ACCT6606 will be to take a proficiency exam that which covers the main topics and materials studied in ACCT6606. This option is available to anyone in the MST program who would like to challenge the exam.  

There is a fee of $135 that the university charges for administering such proficiency exams. To take the exam, you will need to call the Graduate Student Center office at 973-443-8800 to set up an appointment.  The exam is closed book. It is pass/fail and requires a passing grade of 70. The exam can only be taken once. Generally, the exam should be taken no later than one week
before the start of the ACCT6606 class.

If you wish to take the exam, please e-mail the program director a few days in advance so a copy of the exam can be forwarded to the Graduate Student Center in Madison.

Professor Ron West
Director, MS Tax

E-Mail: West at fdu.edu
Note: When e-mailing, substitute "@" for "at" in the e-mail address. 

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