Graduate Certificate in Taxation

The Certificate in Taxation is designed for working accounting professionals. The certificate program is a rigorous study of federal tax law enabling you keep pace with new developments and acquire a high level of professional expertise in the scope of issues tax practitioners encounter. There are six graduate taxation courses in the program.

Curriculum

Note: All of the courses listed are currently part of the Executive Masters of Science in Taxation program (EMST). All courses taken in the certificate program can be applied towards the EMST degree provided the student is admitted to the master’s program prior to the completion of no more than twelve graduate certificate credit hours.  Courses taken for this graduate certificate cannot be used for another graduate certificate in the School of Accounting.

Courses    

First Semester. Required Courses (ten credits):                    

• Tax Research, Practice and Procedure. TAX 6065 - Study of the tax environment, the tax law and its interpretations, tax research tools, and relevant practice and procedural mechanisms affecting taxation.
• Transitions in Property
• Federal Corporate Taxation TAX 6107 - Study of federal income taxation provisions affecting the formation, operation, liquidation, acquisition, and reorganization of Subchapter C corporations.
• PDS I

Second Semester. Plus, three of the following three credit courses, subject to availability of when the course is offered:

• Value–Added Tax Strategies for Business Decisions TAX 6026 - Development and implementation of a tax-based framework to assist business decision makers and their advisors in the design of sound strategies when considering alternative business transactions.
• Taxation of Small Businesses TAX 6206 - Study of small business entities, emphasis on partnerships, limited liability companies and S corporations; includes choice, formation, and operation of above and distributions, sales, and exchanges of ownership in interests and transfers by deaths.
• State and Local Taxation TAX 6305 – Study of the constitutional, statutory, regulatory, and judicial principles affecting state and local taxation of business transactions, with emphasis on Florida taxation.
• Wealth Transfers TAX 6446 - Study of gift, estate, and generation-skipping transfer taxes and taxation of estates and trusts; use of estate-planning tools; lifetime gifts, life insurance trusts, marital bequests, post-mortem estate planning.

• Principles of International Taxation
• International Taxation II
• Tax Policy
• Taxation of Deferred Compensation
• Current Developments in Taxation
• Seminar in Taxation
• Independent Study in Taxation

Plus, one of the following one credit courses, subject to availability of when the course is offered:

• PDS II
• PDS III

Prerequisites – Students applying to the program should have:

• a Bachelor of Accounting degree with a 3.0 GPA in the last two years of study or a 2.75 GPA in conjunction with significant related work experience. (Students without an accounting degree will be required to fulfill the accounting prerequisite courses prior to beginning the program.)

Application Procedures - Please use TAXA10CRT as the program code on the application.

Application Deadlines

For the spring term, starting in January:

For more information

Please contact:

Executive Master of Science in Taxation
Alvah H. Chapman, Jr. Graduate School of Business
Florida International University
University Park, CBC 200W
1050 SW 112 Avenue
Miami, FL 33199

Phone: 305-348-7501, 305-348-7564, 305-348-0121
Fax: 305-348-7204
E-mail: gradadv@fiu.edu