Curriculum Overview

Program format

Hand Writing on ScreenThe program accommodates both full-time students and students who are working professionals. The College Park Campus offers a full-time program with day and evening classes. The Shady Grove Campus offers both a full-time program with day and evening classes and a part-time program with only evening classes. The evening-only option at Shady Grove is designed for the working professional. The College Park program can be completed in either 12 months or 16 months. The Shady Grove program can be completed in 16 months. Students, subject to enrollment, select from four tracks: Internal Auditing, Public Accounting, General Accounting, and Tax.

The curriculum is relevant, practical and applicable from day one. Key topics include:

  • Internal auditing application and practice
  • Forensic auditing and its role in fraud prevention, deterrence, detection and control
  • Business ethics for accountants and auditors
  • Current trends in corporate governance
  • The role of managerial accounting in overall management planning and control structure
  • IT security, IT controls and IT auditing
  • Federal, State and local tax planning and compliance
  • Intermediate Accounting
  • Independent Auditing

Some classes in the Internal Auditing, Tax, Public Accounting and General Accounting tracks, depending on jurisdiction, may count towards the 150-credit-hour CPA education requirement. Please note that the Smith School does not and will not make the determination for CPA exam eligibility. As each state's respective Board of Accountancy determines licensing requirements, students are advised to check the CPA examination and licensing requirements for the jurisdiction in which they wish to obtain a CPA license.

Classes are held at two of our campus locations in Maryland – College Park and Rockville (Shady Grove). Both campuses are easily accessed from all points throughout the Washington, D.C. metropolitan region, which spans from Baltimore to northern Virginia.

Required Courses (16 credits or 22 credits depending on the track)

The following courses are required to complete the degree:

  • Business Ethics for Accountants and Auditors
  • Financial Statements Analysis for Accountants and Auditors
  • Advanced Managerial Accounting and Control Systems
  • Business Communications for Accountants and Auditors
  • Information Security, Audit & Control*
  • Forensic Accounting/Auditing
  • Essentials of Negotiation
  • Leadership and Human Resources Management for Accountants and Auditors*

* Required only for Internal Auditing track

Students electing the Internal Auditing track are advised to take the following two courses: 

  • Internal Auditing I: Conceptual and Institutional Framework
  • Internal Auditing II: Internal Audit Application and Practice