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Master of Accountancy

Academic Progression


University of South Carolina Graduate School and Master of Accountancy Program
Academic Standards for Progression

The Graduate School

Academic Standards

Graduate courses may be passed for degree credit with a grade as low as C, but a student's cumulative grade point average must be at least B (3.00 on a 4.00 scale). Additionally, the student's average on all courses numbered 700 or above must be no less than 3.00 at the time of graduation. Grades earned on credits transferred from other universities do not count in the grade point average.

Academic Suspension Policy ("3.00 Rule") Graduate students whose cumulative grade point average drops below 3.00 (B) will be placed on academic probation and allowed one calendar year in which to raise the grade point average to at least 3.00. Students who do not reach a cumulative 3.00 grade point average during the grace period will not be permitted to enroll for further graduate course work in that degree program. Colleges and departments may impose more stringent requirements than The Graduate School’s academic suspension policy. Students should consult their advisors to ensure familiarity with departmental regulations.

Appeals for Reinstatement

Appeals for reinstatement from students who have been suspended should be reviewed first by the department and/or college and then forwarded to the dean of The Graduate School for review by the Graduate Council. Reports of grades are not sent directly to graduate students unless requested or if the student is suspended.

Attendance Standards

Students are expected to attend all regular class meetings. Unsatisfactory class attendance may be considered adequate reason for the instructor to request that the student withdraw from the course.

A graduate student registered for courses numbered 500-699, or for any undergraduate course for credit, is required to satisfy undergraduate attendance regulations. Students who are auditing are expected to conform to the same attendance requirements as students registered for credit, but, in any case, must attend at least 75 percent of scheduled class meetings to receive audit credit.

Master of Accountancy Program

In addition to The Graduate School’s academic suspension policy, the following standard applies:  Any student who receives a grade below C (D+, D or F) in a required course will be dismissed from the Master of Accountancy program.