2026-2027 UWYO New Catalog
Department of Accounting and Finance
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East Business Building, Room 252
Phone: (307) 766‑8249
FAX: (307) 766-3802
Web site: www.uwyo.edu/acct-fin
Department Chair: Kenny Zheng
About
Accounting Major
The basic objectives of the accounting program are twofold: to provide students who desire to major in accounting with the educational background necessary for lifelong learning and a rewarding career in the accounting profession and to provide those students who do not intend to major in accounting with the basis for understanding the role accounting plays in business today. The curriculum offered by the department attempts to blend the conceptual with the practical. Exposure to the underlying conceptual framework of accounting provides a basis for dealing with emerging accounting, tax and auditing issues, while examination of technical pronouncements enables students to gain insight into practical issues encountered in an accounting environment.
Accounting majors may enter the professional world of accounting from a variety of directions. Choices available in the form of elective courses enable students to chart a course that leads them toward public accounting, private accounting, governmental or not-for-profit accounting, as well as other specialties that rely on a strong accounting background. Those students seeking professional certification, such as the CPA, CMA or CIA, are able to satisfy requirements to sit for these professional examinations by completing the undergraduate accounting degree.
All accounting majors must comply with College of Business requirements for a bachelors degree. All accounting courses for the major require a minimum grade of C.
A complete curriculum sheet is available from the College of Business Peter M. and Paula Green Johnson Student Success Center in the College of Business Building.
Please Note: Students who anticipate taking the CPA examination should be aware of the Wyoming statute governing eligibility to sit for the exam. Please see the state board’s web site for information: cpaboard.state.wy.us. The current combined curricula (B.B.S. and M.S.) enable students to satisfy the educational requirements for a CPA license in Wyoming and other jurisdictions.
Finance Major
Modern business is characterized by its emphasis upon finance. The application of sound financial management principles often will be the difference between success and failure in business.
Courses prescribed for those who wish to major in finance are designed to provide a background for financial management of business concerns and, if students desire, to specialize in bank management, corporation finances and investment management. Since financial policies of business enterprises are subject to economic principles which make all businesses financially interdependent and sensitive to disturbances in the economic structure, students in this field should study the economic, as well as the technical, administrative aspects of finance and accounting.
All finance majors must comply with College of Business requirements for a bachelors degree.
A complete curriculum sheet is available from the Academic Advising unit of the GJSSC of the College of Business Building.
Please Note: Both the undergraduate and graduate accounting programs are STEM-designated, enabling the international students to apply for OPT to work in the U.S. for up to 36 months after completing the program. OPT is a work authorization that allows international students to gain practical experience in the field of study.
Special Requirements and Information
Admission to the Master of Science in Accounting and the Master of Science in Finance programs generally require:
• Completed University of Wyoming Graduate Admissions Application and non-refundable application fee.
• Bachelor’s degree from a regionally accredited university or college. For more information on accredited institutions, please visit the U. S. Department of Education site.
• A cumulative undergraduate GPA of 3.0 or a 3.0 GPA in the last 60 credit hours of college or university coursework, preferred. If you do not meet this minimum preferred GPA, professional work experience in a related field may be considered on a case-by-case basis.
• GRE or GMAT optional. A strong GRE or GMAT score may be considered to offset deficiencies in other areas of your application (such as a GPA below 3.0, limited work experience, etc.).
• Official transcripts of all undergraduate and graduate coursework (post-secondary) must be sent directly from the issuing institution to the University of Wyoming Office of Admissions at 1000 E. University Ave., Laramie, WY 82071-2000. Official University of Wyoming transcripts do not need to be sent to the department Office of Admissions, but copies of all transcripts must also be uploaded into the UW Graduate Admissions Application.
• Letters of recommendation (min. of 1, max. of 3). Professional (i.e., supervisor, employer, team lead, etc.) or education-related (i.e., advisor, mentor, faculty member, program director, etc.) letter(s) of recommendation must be provided directly by the reference via the UW Graduate Admissions Application.
a• Interview. You will be contacted by our program office to participate in a virtual interview that can be completed at your convenience.
Please Note: These are the minimum requirements and do not guarantee admission or funding. The University of Wyoming MS in Accounting program does not provisionally or conditionally admit students.
*Please refer to the AICPA website (www.aicpa.org) to check on the requirements you will need to fulfill in your state if you plan to sit for the CPA Exam.
Additional requirements for International Applicants:
- International students must provide proof of English Proficiency according to the University of Wyoming’s admission policy. Waivers are available for students from certain English-speaking countries, and to students who have studied and lived in an English speaking county for a given amount of time. Full details about the English proficiency requirements including minimum test scores, and waiver eligibility requirements can be found on the admissions website here: https://www.uwyo.edu/admissions/international/english-alternatives.html.
- International students must also prove sufficient financial resources as established by the University of Wyoming Graduate International Student Admissions.
Prerequisites
To be admitted to the Master of Science in Accounting program, a student must demonstrate competency in the following subject matters/courses:
- ACCT 3230 Intermediate I & ACCT 3430 Intermediate II (External Financial Reporting)
- ACCT 3240 Cost I (Intermediate Managerial Accounting)
- ACCT 3070 Tax I (Tax Accounting, must cover US income taxation for individuals)
- ACCT 4060 Audit I (must cover US Generally Accepted Auditing Standards and/or International Standards on Auditing)
*These courses may be completed through any regionally accredited university or college. A minimum grade of B (a 3.0 on a 4.0 scale) is considered evidence of proficiency.
*Evidence of proficiency in these areas can also be demonstrated by relevant professional experience on a case-by-case basis. Please contact the program office for additional information.
*No prerequisite courses will be required if you have completed a business or STEM bachelors or masters degree from a regionally accredited college or university with the minimum preferred 3.0 GPA (based on a 4.0 scale).
Applicants without a business or STEM related undergraduate or graduate degree with a minimum 3.0 GPA must provide evidence of proficiency in the following areas:
- Business Math and Statistics
- Financial Management
Each candidate who applies to the University of Wyoming Master of Science in Accounting program is evaluated individually by our faculty and program directors. We consider each part of the application in a holistic assessment, including the candidate’s reasons for pursuing the degree, interview responses, prior academic performance, work experience, and letters of recommendation.
Students are admitted on a rolling basis with applications evaluated as soon as they are completed. It typically takes no more than two weeks to receive an admission decision.
Application Deadlines
Fall Admission
- Block 1 Final Deadline: July 1
- Block 2 Final Deadline: September 15
Spring Admission
- Block 1 Final Deadline: December 1
- Block 2 Final Deadline: September 15
Summer Admission
International applicants: Please be advised that there are additional university requirements that may take additional processing time - you are encouraged to apply prior to the application deadline if possible to ensure that if admitted, all required documentation can be provided prior to the term of entry.
Degree Options
Internships and Assistantships
Graduate Degree Programs Information
The Department of Accounting and Finance offers a graduate Certified Financial Planner (CFP) certificate program as well as an MS in Finance degree.The department offers courses in support of college graduate degree programs, as well as a graduate Certified Financial Planner (CFP) certificate program, a Master of Science in Accounting (MS in Accounting) degree and a Master of Science in Finance (MS in Finance) degree.
The objectives of the MS Accounting and MS Finance degree programs are:
- To provide students with an advanced understanding of the field and sub-topics within accounting,
- To provide students with professional skills that will enable them to enjoy productive and rewarding careers accounting and other accounting-related areas.
The MS in Accounting degree was developed in response to emerging needs of the accounting profession. Those students who wish to become professional accountants, whether in a corporate setting, a not-for-profit setting, or public accounting, will find the MS in Accounting enables them to develop both the personal and professional skills needed to enjoy a productive career.
The MS in Accounting program, in addition to an undergraduate degree in accounting from the University of Wyoming, will satisfy the education requirements for the CPA license in Wyoming. The curriculum focuses on the two main areas of development: 1) advanced accounting and business education, and 2) professional skills development-including written, oral, and interpersonal communication, computer applications, critical thinking and adaptability.
The MS in Accounting degree is generally designed for students who have completed an undergraduate degree in accounting in the United States. However, it is possible to be admitted to the program once deficiency courses are successfully completed. Those holding a non-accounting bachelor’s degree can still apply for admission once the deficiency courses are successfully completed. We do not provisionally or conditionally admit students to our program.
The MS in Finance program focuses on financial planning and prepares students to have successful careers in the field of financial planning. Students who wish to become professionals in the financial planning or financial and wealth management related fields will find the online MS in Finance degree to be one that enables them to develop both the personal and professional skills needed to enjoy a productive career. This program builds on the 18-credits of the Certified Financial Planner (CFP) certificate program. Students already enrolled in the CFP program may complete additional 12-credits from graduate coursework to complete the M.S. in Finance degree.
Master of Science in Accounting
The program consists of a minimum of 30 semester hours of graduate coursework. Students must complete coursework in accounting and elective business and/or non-business areas. Eighty percent of the student’s total coursework must consist of 5000-level courses; the remaining 20 percent may be 4000-level non-accounting courses (approximately six hours). Non-accounting courses should be selected in consultation with the student’s graduate adviser. Non-accounting courses at the 4000-level may be taken during the senior year of undergraduate study and applied to the master’s program, but they must be reserved for graduate credit and approved by the graduate program director, prior to the first day of such classes.
Students must take these 4 core accounting courses (minimum 12 credit hours):
ACCT 5030. Advanced Financial Accounting
ACCT 5040. Seminar in Managerial Accounting
ACCT 5060. Auditing II
ACCT 5070. Tax II
Students will be required to take six elective courses. All electives must be approved by the program director.
A maximum of six hours may come from 4000- level courses offered in the College of Business or in other colleges at the University of Wyoming.
NOTE: ACCT 4010, 4020, 4050, 4060, 4100, 4900, and 5000 are not applicable for M.S. accounting students’ programs of study.
The student must complete the required coursework (both graduate and prerequisite) with a minimum GPA of 3.000 (on a 4.000 scale).
Any student falling below a cumulative GPA of 3.000 is automatically placed on probation for the following semester and must raise their GPA to 3.000 to avoid dismissal.
Students must maintain good academic standing at the program and university level and receive no letter grade of D or F. If a letter grade of D or F is received, the student will be immediately dismissed from the program.
Master of Science in Finance
The program consists of a minimum of 30 semester credit hours of graduate coursework. Students must complete coursework in the CFP certificate program and elective business and/or non-business courses as approved by program director. Eighty percent of the student’s total coursework must consist of 5000-level courses; the remaining 20 percent may be 4000-level finance or non-finance courses (approximately 6 total credit hours). Non-finance courses should be selected in consultation with the student’s graduate adviser. Non-finance courses at the 4000-level may be taken during the senior year of undergraduate study and applied to the master’s program, but they must be reserved for graduate credit and approved by the graduate program director prior to the first day of such classes. Courses reserved for graduate credit may not be counted towards the undergraduate degree requirements. Approved reservation of courses for graduate credit does not guarantee admission to the graduate program.
Students must take these 6 core finance courses (18 credit hours):
FIN 5070. Tax Planning for Financial Planners
FIN 5310. Advanced Investment Analysis
FIN 5720. Insurance and Retirement Planning
FIN 5750. Fundamentals of Financial Planning
FIN 5780. Estate Planning
FIN 5800. CFP Capstone
Students will be required to take 12 credit hours of elective courses. All electives must be approved by the program director.
The student must complete the required coursework with a minimum GPA of 3.000 on a 4.000 scale.
Any student falling below a cumulative GPA of 3.000 is automatically placed on probation for the following semester and must raise their GPA to 3.000 to avoid suspension. If a 3.000 GPA is not attained in the subsequent semester, the student will be suspended from the MS Finance program and the University of Wyoming.
Students must maintain good academic standing at the program and university level and receive no letter grade of D or F. If a letter grade of D or F is received, the student may be immediately dismissed from the program.
Faculty
Professor:
ALI NEJADMALAYERI, B.Sc. University of Tehran 1993; M.B.A. Texas A&M University-Kingsville 1997; Ph.D. University of Arizona 2001; Professor of Finance 2018.
Associate Professors:
NICOLE CHOI, B.A. Chungbuk National University 2002; M.B.A. Washington State University 2004; Ph.D. 2009; Associate Professor of Finance 2015.
MACKENZIE FESTA, B.S. West Virginia University 2010; M.P.A. 2013; Ph.D. 2017; Associate Professor of Accounting 2024, 2017.
MICHAEL IMHOF, B.B.A. Pittsburg State University 2003; M.B.A. Pittsburg State University 2005; Ph.D. University of Missouri-Collumbia 2011; Associate Professor of Finance 2025, 2023.
MITCHELL OLER, B. of Commerce, University of Alberta 1997; M.S. Brigham Young University 1998; Ph.D. University of Washington 2006. Associate Professor of Accounting 2019, 2015.
TREVOR SORENSEN, B.S. Brigham Young University 2010; M.S. Brigham Young University 2010; Ph.D. University of Alabama 2016; Associate Professor of Accounting 2024, 2022.
KENNETH ZHENG, B.A. Southwestern University of Finance and Economics, China; M.S. University of Texas at Dallas 2007; Ph.D. University of Texas at Dallas, 2011; Associate Professor of Accounting 2021, 2015.
Assistant Professors:
NATASHA BERNHARDT, B.A. Louisiana State University 2007; M.A. University of Oklahoma 2014; Ph.D. Cornell University 2024; Assistant Professor of Accounting 2024.
TA-TUNG (STEPHANIE) CHENG, B.S. National Chengchi University 2010; M.S. Michigan State University 2013; Ph.D. Georgia State University 2020; Assistant Professor of Accounting 2020.
R. TUCKER DAVIS, B.A. Western Kentucky University 2007; M.S. Western Kentucky University 2009; B.S. Western Kentucky University 2018; Ph.D. University of Alabama 2023; Assistant Professor of Accounting 2023.
ALEXANDER TUFT, B.S. Brigham Young University 2019; Ph.D. University of Michigan 2024; Assistant Professor of Finance 2024.
PATRICK WITZ, B.B.A. University of Massachusetts at Amherst 2012; Ph.D. Cornell University 2020; Assistant Professor of Accounting 2020.
LIU (LEO) YANG, B.S. Shanghai Jiao Tong University 2005; M.S. Shanghai Jiao Tong University 2008; M.S. Louisiana State University 2012; Ph.D. University of Miami 2018; Assistant Professor of Accounting 2025.
YINGE (JACK) ZHANG, B.S. Hong Kong Baptist University 2015; M.S. Purdue University 2017; Ph.D. Temple University 2022; Assistant Professor of Finance 2025.
Instructional Professors:
ISHA CHAWLA, B.B.A. IIS University of India 2014; M.B.A. Bharati Vidyapeeth University India 2016; M.S. Iowa State University 2020; Ph.D. University of Maryland 2024; Assistant Instructional Professor of Finance 2024.
ERDONG WANG, B.Ec. Tianjin University 2018; M.S. University of Rochester 2019; Ph.D. Rutgers University 2024; Assistant Instructional Professor of Accounting 2024.
Academic Professionals:
JAMES GUNDERSON, B.A. University of Nebraska 1977; Ph.D. University of Minnesota 2004; Assistant Lecturer of Finance 2014.
JENNIFER A. KREISER, B.S. University of Alabama 2001; M.S. 2002; Senior Lecturer of Accounting 2019.
STEVEN LUPIEN, B.S. Sacred Heart University; M.A. Finance Fairfield University; Lecturer and Director of the Center for Blockchain and Digital Innovation; 2019.
ANDREW MCKAMEY, B.S. Colorado State University 2007; M.S. Colorado State University 2014; Assistant Lecturer of Accounting 2020.
PHILIP W. TREICK, B.S. University of South Florida 1987; Assistant Lecturer of Finance 2016.
Emeriti:
Penne L. Ainsworth
Richard G. Elmendorf
Eric N. Johnson
George R. McGrail
Suzanne S. Roe
Sherrill Shaffer
Frederic P. Sterbenz
Kenton B. Walker
Stuart K. Webster
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