Executive Master's in Taxation
Executive Master of Taxation (EMTAX)
The Executive Masters of Taxation is a fully online two and a half year degree program. This outstanding program enjoys a strong international reputation in an area that U.S. News and World Report has declared one of the most important career paths of the future. The Executive Masters of Taxation students do not need to worry about balancing demanding work schedules with course assignment deadlines during the busy tax season because there are no courses during spring semester.
The Executive Master of Taxation (EMTAX) degree program was designed to meet the demand for tax specialists in public accounting, private sector, and the government. Its objectives include rigorous development of:听
- Technical competence
- An appreciation of tax policy
- A conceptual understanding of taxation听
- An awareness of the responsibilities of a tax professional听
The courses of the EMTAX program may be used to satisfy the education requirements of the CPA and other professional licenses. The degree program is offered by the Office of Executive Education, a department in 糖心Vlog鈥檚 AACSB-accredited and nationally recognized College of Business.听
The EMTAX program provides an environment where a concentrated effort between professor and student results in the mastery of all the components of a graduate-level tax curriculum. The goal is to ensure students graduate with technical, analytical, communication, interpersonal, and lifelong learning skills. 听
The program allows participants to continue their professional responsibilities while earning a graduate degree. The curriculum allows non-accounting undergraduate degree students to complete the program by taking two additional courses built into the schedule. Prerequisites are not required outside of the program. Each cohort begins and progresses through the program sharing the same sequence of classes and educational experiences.
Upon completion of the EMTAX program, students will have earned the Master of Taxation degree.听
Information Sessions And Events
Executive MTAX Program Features
- College of Business AACSB accreditation听
- Dedicated state-of-the-art Executive Education facilities
- Courses taught by industry experts and world-class faculty
- Networking opportunities with industry professionals
Attendance Format:听
-
Fully Online:听
- Live-streamed lectures on Saturday mornings accessible from anywhere
- Asynchronous, no set class meeting times
- 24/7 access to recorded lectures
-
Hybrid:
- Live-streamed lectures on Saturday mornings accessible from anywhere
- Asynchronous, no set class meeting times
- 24/7 access to recorded lectures
- On Campus -听Optional
听in-person lectures on the Davie Campus (3x per semester)
- On-Campus attendance requires health immunization forms
- Mix online and in-person lectures anytime鈥攆or maximun flexibility at no extra cost to you
Program Duration: 听
- 12 鈥� 36 months (1 - 3 years)听
- 10 鈥� 15 courses / 30 - 45 credits听听听
Course Schedule and Time:听
- Fall semesters: 2 courses (16 weeks)
- Spring semesters: 2 courses (16 weeks)
- Summer semesters: 1 course (12 weeks)听
- Saturdays: 9:00 AM 鈥� 1:15 PM
- Lecture duration: 1 hour and 15 minutes per course
Optional Once-a-month Class Location: 听
- Join us on the 糖心Vlog Davie Campus, in the state-of-the-art Davie West Facility听
- Breakfast and lunch included 听
Executive MTAX Facts
- The program flexibility enables participants to continue their professional responsibilities while earning a graduate degree.
- The curriculum allows non-accounting undergraduate degree students to complete the program by taking two additional courses built into the schedule. Prerequisites are not required outside of the program.
- Each cohort begins and progresses through the program sharing the same sequence of classes and educational experiences.
- Upon completion of the EMTAX program, students will have earned the Master of Taxation degree.听
Executive Master of Taxation (EMTAX) Program Calendar
Executive Master of Taxation (EMTAX) Admission & Application Process
The Office of Executive Education reviews candidate applications on an individual basis looking at both quantitative and qualitative aspects of an applicant's professional and academic background. While there is no specific deadline, applicants are encouraged to apply as early as possible to secure admission into the program by early mid-July for the Fall semester, and late mid-April for the Summer semester. Our EMTAX program is on a rolling admission cycle, and qualified candidates may apply a year in advance of the semester start.
- Bachelor’s degree in any discipline from a regionally accredited institution; no accounting or business prerequisites are required
- GPA approximately 3.0 or higher over the last 60 undergraduate degree credits
- Professional CV/Resume
- GMAT/GRE (waived for qualified applicants)
- If applicable, evidence of professional certifications relevant to the accounting profession
- Additional documents may be requested by the 糖心Vlog committee
Complete the departmental application (at no cost) at and upload the following:
Item 1: Current CV/Resume
Item 2: Unofficial transcript(s) or transcript evaluation to cover at least the last 60 credits of your undergraduate degree (not required for 糖心Vlog students).
If you are only able to request official transcripts, electronic transcripts are preferred and accepted when requested through official third-party services, such as Parchment, eScrip-Safe, National Student Clearinghouse, etc. The recipient should be gc糖心Vlog@fau.edu. If electronic transcripts are not available, please have the registrar of each institution attended send your official sealed transcript directly to the address below.
- 糖心Vlog, Graduate College, SU-80, Room 101, 777 Glades Road, Boca Raton, FL 33431, USA
After a thorough review of the supplemental documents, the 糖心Vlog committee will advise on the following:
- Admission decision
- GMAT/GRE exams waiver qualification
- Number of courses required based on educational background
- Next steps based on the committee’s decision
If accepted, an email will be sent to you with the link to complete the official 糖心Vlog Graduate Application and pay the $30 application fee. Official sealed transcript(s) are required for the formal decision.
- GMAT or GRE scores
- 1-2 letters of recommendation
- Statement of purpose explaining the low GPA and what you expect to gain from the program
- Advanced degrees, and/or certifications (CPA, CFA, CFE, CMA, EA) if applicable
Non-native speakers of English must provide evidence of proficiency in English from: Test of English as a Foreign Language (TOEFL), International English Language Testing System (IELTS), or Duolingo. Please note, applicants are responsible for making arrangements to schedule the test(s).鈥�
The minimum College of Business requirements:
- TOEFL scores: 600 (Paper-Based Test) or 100 (Internet Based Test)
-
- 糖心Vlog's school code is 5229
- IELTS scores: 7.0
- Duolingo scores: 110
The Duolingo English proficiency test, much like TOEFL or IELTS, is online-based and can be taken anywhere, anytime at . Once completed, please ensure the scores are sent to gc糖心Vlog@fau.edu. Official 糖心Vlog English Language Proficiency Regulation 4.009. Non-Native speakers of English are鈥�not鈥痳equired to submit proof of English language proficiency if they meet one of the following:
- Completion of at least three years of secondary education from a high school based in a country where English is the majority native-speaking language, or where English is the primary language of instruction starting in the primary grades.
- Completion of at least three years of secondary education from a high school based in the United States or abroad with full curriculum of instruction in English.
- Completion of at least sixty (60) post-secondary credits or an associate degree or higher from a U.S. regionally accredited postsecondary institution or from a recognized post-secondary institution abroad with full curriculum of instruction in English
Executive Master of Taxation (EMTAX) Curriculum
Courses are designed to provide flexibility and convenience using cutting edge technology. The lectures can be live streamed on Saturdays or view the recorded lectures any time during the week. Students who desire a more traditional classroom experience may participate in the optional live lectures, once a month, held on Saturday mornings in the state-of-the-art Davie West Building on the 糖心Vlog Davie Campus.
The pace and intensity of the program are balanced to provide students with optimal opportunities to assimilate knowledge. A variety of learning methods are employed throughout the program. Case studies, computer simulations of challenging, competitive business situations, problem-solving discussions, team presentations, individual study, lectures, visual presentations, guest speakers, and assigned readings are regularly used. Students also complete research and analytical studies to develop strategic thinking abilities.
The list below includes all courses offered in the EMTAX program. Your required courses will depend on your educational background. On average, a student can expect to take two 3-credit courses in the summer semester and two 3-credit courses in the fall semester. Students can increase or decrease their course load, and the semester’s tuition will automatically adjust according to the number of credits enrolled.
- Business Majors - 30 credits
- Non Business Majors - 36 credits
- Accounting Majors* - 30 credits
All courses are 3-credit hours.
Prerequisites: Admission to College of Business master's program and ACG 2021 or ACG 6027.
Analysis of the principles of the Federal Income Tax. The relationship among statutes, case law, Congressional committee reports, and administrative pronouncements is emphasized. A case approach is used. This course is not available to students who have completed TAX 4001 and 4011.
Or
*ACG 6689 is substituted for TAX 6025
Forensic Accounting, Fraud and Taxation (ACG 6689) 3 credits
Prerequisites: ACG 2021 or ACG 6027.
Overview of the nature of tax fraud, its motivation, the manner by which it is effected, and ways to detect this type of fraud. Also discussed is the proper manner in which allegations of fraud should be investigated to meet the requirements of civil/criminal court procedure.
Tax Research (TAX 6065) 3 credits
Prerequisites: Graduate standing and TAX 6025 or TAX 4001. Prerequisites or Corequisites: TAX 6025.
Methods of researching tax problems and practical exercises in the uses of research tools in locating, understanding, and interpreting source materials
Corporate Taxation (TAX 6105) 3 credits
Prerequisites: Graduate standing and TAX 6025. Prerequisite or Corequisite: TAX 6065.
Concepts and principles governing the Federal income taxation of corporations and their shareholders. The source and application of U.S. tax authority as it relates to the formation, operation and liquidation of a corporation. The S Corporation is explored as an alternative to the regular corporation and other modes of operation.
Advanced Corporate Taxation (TAX 6115) 3 credits
Prerequisites: Graduate standing and TAX 6105
Concepts and principles governing the Federal income taxation of corporations and their shareholders and the source and application of U.S. tax authority as it relates to complex corporate tax problems. Emphasis will be on the rules governing penalty taxes, tax-free divisions and reorganizations, affiliated corporations, consolidated returns, and multinational considerations.
Partnership Taxation (TAX 6205) 3 credits
Prerequisites: Graduate standing and TAX 6025. Prerequisite or Corequisite: TAX 6065.
An intensive study of partnership taxation covering such topics as the definition of a partnership, formation of a partnership, compensation of partners, taxing partnership income, and transactions between related parties.
Estates and Trusts: Planning and Taxation (TAX 6405) 3 credits
Prerequisites: Graduate standing and TAX 6025. Prerequisite or Corequisite: TAX 6065.
An examination of the principles of estate tax, gift tax, and income tax fiduciaries, beneficiaries, grantors, and other parties. Income with respect to decedents, grant or reversionary trusts, accumulation distributions, and other special problem areas are studied.
International Taxation (TAX 6525) 3 credits
Prerequisites: Graduate standing and TAX 6065 and (TAX 4011 or TAX 6105).
A survey of U.S. income tax laws applicable to U.S. citizens and corporations doing business abroad, as well as to foreign taxpayers investing in the U.S.
Contemporary Tax Topics (TAX 6875) 3 credits
Prerequisites: Graduate standing and TAX 6025. Prerequisite or Corequisite: TAX 6065.
Addresses recent or contemplated changes in tax law, including tax reform proposals and reviews and judicial developments in all areas of taxation.
IRS Practice and Procedures (TAX 6877) 3 credits
Prerequisites: Graduate standing and TAX 6025. Prerequisite or Corequisite: TAX 6065.
Training in tax practice and procedures with an emphasis on IRS rules, procedures and techniques.
Communication Strategies for Tax Accountants (TAX 6878) 3 credits
Prerequisite: Master of Taxation students only.
Focuses on the writing aspects of tax accounting; considers writing as an integral part of tax practice and
as an enhancement for critical thinking.
Prerequisites: Admission to College of Business master's program and ACG 2021 or ACG 6027.
Course covers conceptual and applied issues in financial accounting. Students learn to apply basic research skills in financial accounting with authoritative accounting literature. This course is not available to students who have completed ACG 3131 and 3141.
Concepts of Federal Income Tax (TAX 6025) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 2021 or ACG 6027.
Analysis of the principles of the Federal Income Tax. The relationship among statutes, case law, Congressional committee reports, and administrative pronouncements is emphasized. A case approach is used.
Tax Research (TAX 6065) 3 credits
Prerequisites: Graduate standing and TAX 6025 or TAX 4001. Prerequisites or Corequisites: TAX 6025.
Methods of researching tax problems and practical exercises in the uses of research tools in locating, understanding, and interpreting source materials.
Corporate Taxation (TAX 6105) 3 credits
Prerequisites: Graduate standing and TAX 6025. Prerequisite or Corequisite: TAX 6065.
Concepts and principles governing the Federal income taxation of corporations and their shareholders. The source and application of U.S. tax authority as it relates to the formation, operation and liquidation of a corporation. The S Corporation is explored as an alternative to the regular corporation and other modes of operation.
Advanced Corporate Taxation (TAX 6115) 3 credits
Prerequisites: Graduate standing and TAX 6105.
Concepts and principles governing the Federal income taxation of corporations and their shareholders and the source and application of U.S. tax authority as it relates to complex corporate tax problems. Emphasis will be on the rules governing penalty taxes, tax-free divisions and reorganizations, affiliated corporations, consolidated returns, and multinational considerations.
Partnership Taxation (TAX 6205) 3 credits
Prerequisites: Graduate standing and TAX 6025. Prerequisite or Corequisite: TAX 6065.
An intensive study of partnership taxation covering such topics as the definition of a partnership, formation of a partnership, compensation of partners, taxing partnership income, and transactions between related parties.
Estates and Trusts: Planning and Taxation (TAX 6405) 3 credits
Prerequisites: Graduate standing and TAX 6025. Prerequisite or Corequisite: TAX 6065.
An examination of the principles of estate tax, gift tax, and income tax fiduciaries, beneficiaries, grantors, and other parties. Income with respect to decedents, grant or reversionary trusts, accumulation distributions, and other special problem areas are studied.
International Taxation (TAX 6525) 3 credits
Prerequisites: Graduate standing and TAX 6065 and (TAX 4011 or TAX 6105).
A survey of U.S. income tax laws applicable to U.S. citizens and corporations doing business abroad, as well as to foreign taxpayers investing in the U.S.
IRS Practice and Procedures (TAX 6877) 3 credits
Prerequisites: Graduate standing and TAX 6025. Prerequisite or Corequisite: TAX 6065.
Training in tax practice and procedures with an emphasis on IRS rules, procedures and techniques.
Communication Strategies for Tax Accountants (TAX 6878) 3 credits
Prerequisite: Master of Taxation students only.
Focuses on the writing aspects of tax accounting; considers writing as an integral part of tax practice and as an enhancement for critical thinking.
Prerequisite: Graduate standing.
Principles applicable to the accounting cycle, asset valuation, income determination, financial reporting, basic business taxes, and owner's equity. Available only to graduate students lacking an undergraduate course in accounting (ACG 2021).
Financial Management (FIN 6406) 3 credits
Prerequisites: Graduate standing, financial accounting principles.
Tools and applications of financial analysis and forecasting, investment policy, financing policy, and working capital policy. Open only to graduate students lacking an undergraduate course in Finance (FIN 3403).
Financial Reporting and Accounting Concepts (ACG 6137) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 2021 or ACG 6027.
Course covers conceptual and applied issues in financial accounting. Students learn to apply basic research skills in financial accounting with authoritative accounting literature. This course is not available to students who have completed ACG 3131 and 3141.
Concepts of Federal Income Tax (TAX 6025) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 2021 or ACG 6027.
Analysis of the principles of the Federal Income Tax. The relationship among statutes, case law, Congressional committee reports, and administrative pronouncements is emphasized. A case approach is used.
Tax Research (TAX 6065) 3 credits
Prerequisites: Graduate standing and TAX 6025 or TAX 4001. Prerequisites or Corequisites: TAX 6025.
Methods of researching tax problems and practical exercises in the uses of research tools in locating, understanding, and interpreting source materials.
Corporate Taxation (TAX 6105) 3 credits
Prerequisites: Graduate standing and TAX 6025. Prerequisite or Corequisite: TAX 6065.
Concepts and principles governing the Federal income taxation of corporations and their shareholders. The source and application of U.S. tax authority as it relates to the formation, operation and liquidation of a corporation. The S Corporation is explored as an alternative to the regular corporation and other modes of operation.
Advanced Corporate Taxation (TAX 6115) 3 credits
Prerequisites: Graduate standing and TAX 6105.
Concepts and principles governing the Federal income taxation of corporations and their shareholders and the source and application of U.S. tax authority as it relates to complex corporate tax problems. Emphasis will be on the rules governing penalty taxes, tax-free divisions and reorganizations, affiliated corporations, consolidated returns, and multinational considerations.
Partnership Taxation (TAX 6205) 3 credits
Prerequisites: Graduate standing and TAX 6025. Prerequisite or Corequisite: TAX 6065.
An intensive study of partnership taxation covering such topics as the definition of a partnership, formation of a partnership, compensation of partners, taxing partnership income, and transactions between related parties.
Estates and Trusts: Planning and Taxation (TAX 6405) 3 credits
Prerequisites: Graduate standing and TAX 6025. Prerequisite or Corequisite: TAX 6065.
An examination of the principles of estate tax, gift tax, and income tax fiduciaries, beneficiaries, grantors, and other parties. Income with respect to decedents, grant or reversionary trusts, accumulation distributions, and other special problem areas are studied.
International Taxation (TAX 6525) 3 credits
Prerequisites: Graduate standing and TAX 6065 and (TAX 4011 or TAX 6105).
A survey of U.S. income tax laws applicable to U.S. citizens and corporations doing business abroad, as well as to foreign taxpayers investing in the U.S.
IRS Practice and Procedures (TAX 6877) 3 credits
Prerequisites: Graduate standing and TAX 6025. Prerequisite or Corequisite: TAX 6065.
Training in tax practice and procedures with an emphasis on IRS rules, procedures and techniques.
Communication Strategies for Tax Accountants (TAX 6878) 3 credits
Prerequisite: Master of Taxation students only.
Focuses on the writing aspects of tax accounting; considers writing as an integral part of tax practice and as an enhancement for critical thinking.
Professional Certifications in Accounting
There are many opportunities for individuals seeking a career in accounting to achieve one or more certifications offered by various governing bodies. Please see the links below for more information regarding certification opportunities.
Certified Public Accountant
National Association of State Boards of Accountancy
Four part exam offered year-round.
1-800-272-3926
615-880-4200
Certified Management Accountant
Institute of Management Accountants
2-day exam offered in June and December.
1-800-638-4427
201-573-9000
Certified Internal Auditor
Institute of Internal Auditors.
2-day exam offered in November and May.
407-830-7600 Ext.1
Certified Information Systems Auditor
Information Systems Audit and Control Association
1-day exam in June. Students should take a major in accounting and a minor in information systems or a double major in accounting and information systems.
847-253-1545
847-590-7471
Certified Fraud Examiner
Association of Certified Fraud Examiners
1-800-245-3321
Certified Government Financial Manager
Association of Government Accountants
1-800-AGA-7211
糖心Vlog College of Business Faculty
One of the strongest attributes of the 糖心Vlog EMTAX program is the highly esteemed and experienced faculty. Classes are taught using a balanced blend of case-studies, real-world examples and strong academic theories, making the crucial real-time link between the classroom and industry.
The faculty members in the Program are selected from the nearly 90 full-time faculty in the College of Business. Selection criteria include excellence in teaching, consulting, research, and publication. Instructors and practitioners collaborate in designing and teaching taxation courses.
They have earned doctoral degrees from the nation's most prestigious AACSB accredited universities, such as Harvard, Wharton School, Northwestern, MIT, Columbia, Chicago, NYU, and Michigan.
Consulted with Fortune 500 firms, small businesses, and government; published numerous texts and articles in leading academic business journals, such as: Accounting Review, Auditing: A Journal of Practice & Theory, Accounting Horizons, Journal of Accounting Research, Financial Review, Financial Management, Journal of Financial Research, Journal of Marketing, Journal of Marketing Research, Journal of Retailing, Journal of Consumer Marketing, International Marketing Review, Journal of Business Research, Public Opinion Quarterly, Columbia Journal of World Business, International Business Studies.
Published articles in the most widely recognized practitioner-oriented business and trade journals such as: Harvard Business Review, Journal of Accountancy, Business Horizons, Long Range Planning, Marketing News, American Demographics, The CPA Journal, Journal of Taxation, Financial Executive, Banker's Magazine, Bank Marketing, Productions and Inventory Management, The Financial Planner, The Personnel Administrator, The Development Journal.
Faculty teach in the EMTAX Program because they are interested in the practical world of business and appreciate its emerging opportunities and difficulties. They see great needs in business and society for more effective managers and are excited about exchanging ideas during lively discussions with future business and government leaders. In short - they enjoy the special challenges of teaching working adult students!
Faculty from other universities may at times participate in the EMTAX Program for their special insights and unique skills/knowledge. Guest speakers from industry and government may also be invited to lecture.
Executive Master of Taxation (EMTAX) Student Profile
When you join the 糖心Vlog EMTAX program, you will be surrounded by a class of highly motivated students who have achieved business success and are committed to further enhancing their network, business acumen, and tax expertise.听
EMTAX program has a diverse student body representing over 35 states and multiple countries, including France, Guyana, Norway, Kenya, Germany, Ghana, India and China to name a few. This creates a diversity of thought and perspective in the learning environment, adding value to your program experience by addressing global tax challenges.
Executive Master of Taxation (EMTAX) Tuition & Financial Aid
Executive Master of Taxation Program Fees
| Per Credit Hour | Total Number of Credits | Total Program Cost |
| $900 per credit hour | 30-36 credits total | $27,000 - $32,400 |
Program Fees for the EMTAX total between $27,000 - $32,400, course fees are $2,700 per 3 credit hour course and are billed each semester for the course(s) taken in a particular semester. On average, a student can expect to take two courses in the summer semester, and two courses in the fall semester. Students can increase or decrease their course load, and the semester鈥檚 tuition will automatically adjust according to the number of credits enrolled.
Program Fees are the same for Florida residents, out-of-state residents, and international students.
Executive Master of Taxation program fees cover the following:
- Tuition
- Breakfast and lunch on optional in-person day
- Recorded lectures听
- Access to workshops and seminars
- Guaranteed schedule for the entire program
- Digital parking permit 听
- Student ID card听
- Business mentor program听
- Career services
- Professional development, coaching, professional headshot, resume writing, salary negotiation
- Student ID card听
- Pre-program orientation听
- Team building activities, networking reception, faculty and alumni panels听
- Full administrative support throughout the entire program听
- Advising听
- Courses and registration managed by advisor for the duration of the program听
- IT 听
- Tech support听
- Access to software and systems听
- Financial services听
- Federal Aid, Military/VA benefits, Self-Pay, Tuition reimbursement听
- Advising听
- Lifetime discounted rates on professional development courses听
- 24/7 access to dedicated group study rooms听
- Microsoft Office products鈥�
- Graduation banquet
- Graduation regalia
Financial Information
*The total tuition and fees include per credit hour fees, non-resident fee if applicable, tuition differential, capital improvement fee, financial aid fee, activity and service fee, athletic fee, health fee, technology fee, transportation access, for two years, student ID card, and graduate orientation fee.
**The total tuition and fees include per credit hour fees, non-resident fee if applicable, tuition differential, capital improvement fee, financial aid fee, activity and service fee, athletic fee, health fee, technology fee, transportation access, for two years, student ID card, graduate orientation fee, graduation regalia, and graduation banquet.
For more information regarding the traditional tuition and fees, please visit: Tuition Breakdown
For information on financial assistance, please visit: Financial Aid
For obligations for repayment of Federal Student Aid, please visit:
Financial aid offers are based on a cost of attendance that is constructed based on several components as designated by federal regulations. The cost of attendance includes “Direct Costs” for expenses that are paid to 糖心Vlog directly, such as tuition, fees and on-campus housing and meal plans. It also includes “Indirect Costs” for expenses that are not paid to 糖心Vlog directly, but that we anticipate you may pay for living and other personal expenses while you are enrolled. Your actual cost may vary. This estimate is for fall and spring semesters only and assumes full time enrollment 9 credits in the fall and 9 credits in the spring. Enrollment for summer has additional costs. Some programs involve additional costs. Please contact your department (or prospective department) if you have questions about additional costs.
Additional Financial Information
Upcoming Events
Join us for a variety of events and information sessions.
Executive Education Admissions
777 Glades Road, Boca Raton, FL 33431
phone:
(561) 297-6000
fax:
(561) 297-2179
email:听
info@soaep.fau.edu
map:
Bldg. 103, SF 129
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