Academic Requirements

Master’s Programs

While each program has its own minimum requirements, the following will give you a guideline to determine your eligibility to submit an application.

• 4-year (honours) bachelor’s degree
• B+ or better in your major subjects
• B- or better overall

International MAcc Applicants

If you have completed your studies outside of Canada, please review the additional application requirements below.

Undergraduate Studies completed outside of Canada

If you completed all or a portion of the CPA prerequisite courses outside of Canada, you will be required to complete the following prerequisite courses at a Canadian post secondary institution:

• Intermediate Financial Accounting I
• Intermediate Financial Accounting II
• Advanced Financial Accounting
• Audit/Assurance
• Advanced Taxation
• Data Analytics and Information Systems (DAIS)

Note that all of the above courses with the exception of Advanced Taxation can be completed by registering in the Sprott Post Baccalaureate Diploma in Accounting. Applicants must present 15 business courses to be eligible to apply to the MAcc program. If one of the 15 courses is Business Law, then this course must also be completed at a Canadian post secondary institution.

Undergraduate Studies completed at a Canadian Post-Secondary Institution

If you have completed the CPA prerequisite courses at a Canadian post-secondary institution, including the six courses listed above, then you are eligible to apply for the MAcc program provided you meet the minimum grade requirements as outlined below.

Language Requirements

For admission into Carleton’s graduate programs, you will need to demonstrate that your knowledge and use of English are strong enough for graduate studies at an English-language university. Visit our International Graduate Students website for our English-language requirements.

International Students can also visit the International Students Services Office for more information.

Applicants are expected to:

• hold an Honours Bachelor’s degree or equivalent, with a minimum overall average of B- (70%)
• demonstrate coverage of the CPA Competency Map at the ‘Entry’ level
• have a minimum grade of C- (60%) in each of the prerequisite courses (courses that meet the entry-level requirements of the CPA Competency Map) with a minimum overall average of B+ (77%) in the prerequisite courses

Please Note: Meeting the above requirements does not guarantee admission as space is limited and admission to the Sprott MAcc program is highly competitive.

Required Documents

Applicants must provide the following documents:

• Two letters of reference (Ideally at least 1 academic reference)
• A Statement of Intent
• A copy of transcripts from all post-secondary institutions you have attended
• A resume
• A MAcc prerequisite form (upload as Preference Form)
• If applicable, a copy of your English-language test results

Please Note: Official documents (transcripts and test scores) will only be required if you are accepted into our program.

Policy on AI-Generated Application Materials

Applicants must submit original application materials to allow the admission committee to learn about the applicant’s individual experiences, motivations, and goals. While tools such as generative artificial intelligence (AI) may be used for brainstorming or minor editing, materials that are fully or partially AI-generated do not meet the standards required for admission.

Statements of Intent are essential for the admissions committee to assess an applicant’s fit for the Sprott MAcc program. Applicants are encouraged to use the statement to present an authentic voice, share a unique story, highlight aspirations, and explain any extenuating circumstances affecting academic or professional records.

The Sprott School of Business reserves the right to reject any application if submitted materials do not meet these standards. All decisions regarding application refusal are final.

Prerequisite Courses or Equivalent

The prerequisite courses required for entry into the MAcc go above and beyond the prerequisite courses required by CPA Ontario for entry into their Professional Program. Please refer to the MAcc Prerequisite form for your undergraduate program to identify equivalencies.

Currency of Education

Candidates should have completed at least one applicable prerequisite course in each of the CPA competency areas of Financial Reporting, Strategy and Governance, Management Accounting, Audit and Assurance, Finance, Taxation and Information Technology within 10 years of their MAcc commencement date.

Furthermore, at least one of the 15 business courses must have been completed within the last 3 years.

Language Requirements

The language of instruction at Carleton University is English. For admission into Carleton’s graduate programs, you will need to demonstrate that your knowledge and use of English are strong enough for graduate studies at an English-language university.

If your first language is not English, you can demonstrate your language proficiency by:

• presenting one of the official Language Proficiency (ESL) test scores as defined in the table below;
• showing that you have completed ESLA 1900 or ESLA 1905 at Carleton University with a final grade of B- or higher; or
• presenting official certification (transcripts) that you have completed an undergraduate or graduate degree at a university in any country in which the primary language is English, where the language of instruction in the relevant educational institution was English, and the language of instruction in their most recently completed undergraduate or graduate degree was English.

Applicants who present their most recent degree and transcripts from a Canadian institution are exempt from language proficiency requirements, unless otherwise required by an individual program.

Note: Letters from your universities stating the medium of instruction is English are not acceptable.

Minimum Language Proficiency (ESL) test score requirement:

IELTS One-Skill Retake is accepted

TOEFL MyBest Scores is accepted

Please note that some graduate programs may require a higher level of understanding of the English language and will have higher ESL requirements. It is your responsibility to review and meet the minimum requirements of the program to which you are applying. Graduate Studies reserves the right to require further documentation or additional testing if they feel it necessary to demonstrate the required level of English language proficiency.

Carleton University is committed to ensuring that all students have fair access to English Language testing, including those students who require accommodations to complete the test. All tests accepted by Graduate Studies offer accommodations to students who require it, including but not limited to students with disabilities, and nursing mothers. Please note that arranging accommodations for an ESL test may take up to six weeks.

DISCLAIMER: The information above is subject to change. For the latest updates, please contact LOA Portal's advisors. The listed minimum requirements are a guideline and do not guarantee admission. Do not worry, we will notify you of any changes during the application process.