The Graduate Certificate in Taxation is an 18-hour course of study designed to focus on the theory and practice of taxation as a subfield of accounting. The course of study emphasizes both the legal and academic analysis of taxation.
Besides the admission requirements needed by all graduate business students, students seeking a graduate certificate in taxation must have the equivalent of an undergraduate degree in Accounting from UM-St. Louis. An up-to-date tax course should be part of that degree although up-to-date tax knowledge may be evidenced through a previously completed tax course combined with recent tax experience.To earn the certificate, students must complete six courses as prescribed below:
ACCT 5441, Tax Research
ACCT 5443, Taxation of Corporations and Shareholders
ACCT 5445, Tax Practice and Procedure
Three Additional Courses From:
ACCT 5442, Taxation of Estates, Gifts, and Trusts
ACCT 5444, Taxation of Partnerships and Partners
ACCT 5446, Advanced Topics in Taxation
BA 5100, Managerial Communication or
BA 5900, Law, Ethics and Business
Students must complete the Graduate Certificate in Taxation within three years from the time they first enroll in the program.