LL.M. Degrees

Purpose

The purpose of the Certificate Program in Tax is to provide Certified Public Accountants with in-depth and broad exposure to the tax law which, by its nature, is technical and ever changing. The certificate program teaches students how to systematically examine relevant codes sections and regulations, read and understand relevant case law, apply rules to specific facts using a problem-based approach, and stay abreast of current changes in the law.

Academic Requirements and Standards

The certificate in tax is earned with 12 credit hours of course work. As with most certificate programs, transfer credits are not permitted. While most certificate students will focus their studies in either the estate planning or business tax areas, students are free to select those courses most useful to their area of practice. Students must complete the certificate within 5 calendar years and must maintain a 3.0 cumulative grade point average (GPA) to remain in the program and earn the certificate. Students whose GPAs fall below a 3.0 will have one probationary semester to raise their GPA back to a 3.0. For the purpose of standing, GPAs are evaluated every 4 credit hours or semester.

Admissions

Certificate in Tax Law Application 2012-2013

Candidates for the Certificate in Tax Law must have certification as a public accountant and an academic record reflecting an ability to perform graduate work. The Graduate Tax Admissions Committee of the Law School will review all applications based on the likelihood of success in the program. As the primary indicator of success in the program, the Committee will consider prior performance in academic undertakings. However, the Committee will also take into account relevant practical experience. Enrollment in the Certificate Program is competitive and limited to space available.

Tuition/Financial Aid

The current tution rate  is $1,160 per credit hour ($4,640 per semester).  The rate for the Fall 2012 has not yet been determined. Tuition for in-state and out-of-state students is the same rate. Although the Law School does not offer other scholarships, the program offers 4.5 semester hours which also permits students to be 1/2 time and thus eligible for Federal Financial Aid. For information about this and other ways to fund your graduate education, click Federal Financial Aid.

Curriculum and Faculty

You will find more information about the program including the schedule of courses and faculty biographies on the LL.M. in Tax  page.

For More Information:

Call 205-348-5932 or email cpa@law.ua.edu