Master of Business Taxation (MBT)

Jennifer and James R. Parks Master of Business Taxation (MBT)

The Jennifer and James R. Parks Master of Business Taxation (MBT) program provides an in-depth specialization in taxation and analytical skills designed to prepare students for a successful career in the tax field. Intended for today’s professionals using technology and data tools in applying the breadth of tax law and regulations, the program provides students with the technical, analytical, and communication skills necessary to assist clients large and small.

MBT PROGRAM BENEFITS

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#7 by U.S. News and World Report
#5 by Public Accounting Report

MBT ACADEMIC OVERVIEW

Student Learning Outcomes

Technical, Conceptual, Problem-Solving

Students will apply critical thinking and problem-solving skills related to taxation of individuals, flow-through entities, and corporations. In addition, students will recognize potential opportunities for tax savings and tax planning.
Professional Development

Students will convert complex and technical tax terminology into language that translates to non-technical audiences. This outcome allows students to demonstrate strong interpersonal communication skills that build relationships with clients over time, and be able to prepare work products with careful attention to word choice, tone, and accuracy.
Applied Data Analytics

Students will be able to analyze business and tax objectives, issues and problems and identify the data necessary for solutions. They will integrate data tools and languages and communicate answers in pragmatic and understandable terms.
Research / Life-Long Learning

Students will use computer-based and paper-based systems to thoroughly research and analyze tax codes, tax law, rulings and interpretations, providing for adaptability as the tax law changes over time.
Ethical Principles and Professional Standards

Students will demonstrate understanding of and apply consistently the ethical principles and professional standards related to the profession, including the standards in taking a tax position. Students will also show the ability to express and follow rules of independence exhibiting the highest sense of professional ethics.
Globalization and Diversity

Students will be able to explain key differences in taxing policies related to expatriates and the countries they live and work in - allowing them to reflect on cultural and ethnic differences in approaches to business and taxation policies.
Stem Certification

As of Fall 2023, Leventhal’s MBT Program is STEM certified.
The STEM MBT is focused on preparing students to fulfill the increasing need to apply quantitative and scientific methods to business challenges. Additionally, international graduates are able to apply to extend their 12 month OPT by an additional 24 months, potentially expanding their employment opportunities within the U.S.

Core Courses (15 units)

Research, Theory and Ethics in Taxation (3 units)
Income Tax of Corporations and Their Shareholders (3 units)
Taxation of Partnerships and S Corps (3 units)
Taxation of Cross-Border Transactions using Data Analysis (3 units)
Tax Data Analytics (3 units)

Electives (15 units)

Complete at least 9 units of ACCT and/or DSO 500-level electives
Complete up to 6 units of Marshall Business Electives
All courses taken must be approved by the Leventhal MBT Academic Advisor

This 15 unit 8-week summer course is designed for incoming Master of Accounting and Master of Business Taxation students with limited accounting backgrounds. The program is designed as a critical foundation to prepare these students for success in the classroom and employment recruiting during the full-time academic year. Students need an undergraduate degree and as few as three specific accounting and business courses prior to beginning Summer Intensive.

Students in the Summer Intensive Program come from a wide variety of educational backgrounds. Some students have just graduated and others have been out for 3+ years.

We understand that the program is challenging so our Faculty and Instructional Assistants provide extensive support throughout the summer. The Instructional Assistants, all recent graduates from our program and many having completed Summer Intensive in the prior year, lead review sessions and provide assistance during homework and study time.

Prerequisites: Introductory Accounting, Economics - Micro or Macro, Statistics

Summer Intensive Curriculum: Intermediate Accounting, Introduction to Audit & Assurance, Introduction to Taxation, Advanced Accounting

Professional Development

Throughout the Summer Intensive students will participate in professional development workshops designed to expand skills in business communication, writing and presentations.

While the summer study schedule is quite intense, we encourage our students to create balance during this time. The Program Office plans several events to encourage students to relax and take a break from their studies.

APPLYING TO THE MBT PROGRAM

Thank you for considering Leventhal as a place to pursue your graduate accounting education. We seek to recruit a class with diverse backgrounds and experiences bringing different perspectives into class discussions and group projects. We have a holistic approach to our admissions process and look at every component of an applicants file. There is not one particular thing we are looking for. Through the admissions process we want to get to know "You", your story, and what makes you unique. We look forward to getting to know you throughout the process.

DATES + DEADLINES

The Fall 2023 application cycle will open October 1, 2023.
Admissions decisions are made on a rolling basis and applications are reviewed once all documents are received. Applicants are encouraged to apply as early as possible to ensure space and potential scholarship opportunities.
International application deadline: January 15, 2024.
Domestic (non-accounting, summer term): April 15, 2024
Domestic (Accounting, Fall term): June 1, 2024
ADMISSIONS CONTACT

MAcc & MBT Admissions
USC Leventhal School of Accounting
3660 Trousdale Parkway, ACC 101
Los Angeles, CA 90089-0441
EMAIL
RESOURCES

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ADMISSIONS EVENTS

Explore our UPCOMING INFORMATION SESSIONS.

MBT STUDENT LIFE

Leventhal Ambassadors
Leventhal Ambassadors are current MAcc and MBT students who are here to answer any questions you might have. The ambassador program is a great way for students to get involved in the admissions process and help applicants get to know the program and the university from a student's perspective. We encourage applicants to contact our ambassadors as it is one of the best ways to learn about USC Leventhal! You can ask questions about anything, but most commonly our ambassadors receive questions about:
Deciding between MAcc and MBT programs
Summer Intensive Program
Moving to Los Angeles
USC campus culture
Recruitment
Application Process