JD/MSA Financial Forensics Program Structure
The School of Accountancy in cooperation with the School of Law offers qualified students the opportunity to pursue a joint JD/MSA in Financial Forensics. This program leverages the respective strengths of the two professional disciplines and provides a focus in a niche that is currently in short supply. Students will develop legal and accounting knowledge and skills in financial forensics investigation, analysis, resolution, and prevention to address the various types of fraudulent activities faced in today’s global financial marketplace. Depending on their backgrounds, students may complete the program in one to three semesters beyond the time ordinarily needed to complete the JD. Graduates receive both Juris Doctor (JD) and Master of Science in Accounting (MSA) degrees. Upon graduation, students are expected to complete such licensure and certification examinations as the Ohio Bar, Certified Public Accountant, Certified Fraud Examiner, and Certified in Financial Forensics.
The total amount of time required to complete a joint degree program is shorter than the time required to complete both programs independently because required courses in one college fulfill course requirements in the other college. The reciprocal acceptance of course credits by each school is the essence of the joint program.
Pre-MSA course for non-business undergraduates 6200:601 Financial Accounting or 6200:201 or comparable financial course in summer prior to beginning the program.
|Foundation Courses —24 credits|
|6200:603||Accounting Decision Support Systems||3|
|6400:622||Business Law and Regulation||3|
|6500:601||Business Analytics and Information Strategy||3|
|6200:621||Corporate Accounting & Financial Reporting I or 6200:321||3|
|6200:622||Corporate Accounting & Financial Reporting II or 6200:322||3|
|6200:610||Process Analysis and Cost Management or 6200:301||3|
|6200:540||Assurance Services and Professional Responsibilities||3|
|Foundation Courses must be completed before taking core and advanced courses. Foundation courses will be waived for students who have an undergraduate degree in accounting from an AACSB accredited business school. Students without accounting degrees who have completed equivalent courses at an AACSB accredited business school will normally receive waives for those course. 6400:622 Business Law and Regulation will be waived for all students in the JD/MSA Program|
|Required Courses —30 credits|
|6200:658||Enterprise Risk Assessment and Assurance||3|
|6200:615||ERP and Financial Data Communications||3|
|6200:637||Contemporary Accounting Issues||3|
|6200:660||Accounting and Assurance Project||3|
|6200:520||Advanced Financial Reporting and Analysis||3|
|6200:631||Corporate Tax 1||3|
|6200:697||Independent Study in Accounting 3||3|
|The courses below must be taken as the law school equivalent version for 9 credits of transfer to the MSA:|
|6200:665||Fraud and Financial Forensics||3|
|6200:629||Tax Crimes and Forensics||3|
|Total Credit Hours||54|
- Students will take the equivalent of 6200:629 and 6200:665 as well as 9200:687 from the School of Law and transfer them to the MSA program (9 credits).
- Students will take 6200:637, 6200:660, 6200:631, and 6200:697 (Independent Study - Securities Regulation or Banking Law) from the School of Accountancy and transfer them to the JD program (12 credits).
- Students in 6200:658 and 6200:660 will complete a financial forensic investigation projects. • Students in 6200:637 will complete projects focusing on financial forensic investigation or valuation issues.
- Students in 6200:615 will complete a computer forensics project.
- Normally, students will use an approved internship in forensics to fulfill the requirement of Accounting and Assurance Project (6200:660). Exceptions must be approved by the Chair of the School of Accountancy.
- Students must complete the equivalent of 6200:627 Federal Taxation or the Individual Taxation course offered by the School of Law before taking 6200:631.
- Students must complete the Evidence course offered by the School of Law before taking 9200:687.
- Appropriate law or accounting courses may be substituted for courses listed in the core, subject to approval of the Chair of the School of Accountancy.
- The Independent Study in Accounting must be in the area of Securities Law or Banking Law and must be approved by the Chair of the School of Accountancy. Students may be required to take a cross-listed class through the Law School to fulfill this requirement.
In order to pursue the JD/MSA cooperative program, the student must apply to, and be accepted by, both the School of Law and the College of Business Administration. Students should apply to the School of Law first. Once accepted the student can then use their LSAT in place of the GMAT. The student should contact each college independently for information concerning admission criteria and procedures. Individuals with baccalaureate degrees in any field of study are eligible to apply for a joint program.
- July 15 for Fall enrollment
- November 15 for Spring enrollment
- April 15 for Summer enrollment
International Student Applications
It is recommended that international students apply one month prior to these dates to allow time for admission and I-20 visa processing. I-20 forms are processed by the Office of International Programs.
The School of Law should be contacted for its application deadline information.
Students currently admitted to this program may have different course requirements than those listed here. Refer to your official Program Checklist and DPR in My Akron for your program requirements.