School of Accounting Policies

This document is to be considered an attachment to all syllabi for courses in the School of Accounting. In the event of a conflict between this document and a course syllabus, this document will prevail.

1. FAU email is the primary mechanism for corresponding with students outside of the classroom. Each student is responsible for checking his/her FAU email account often and for cleaning out the inbox to ensure all email is deliverable. Messages may include time-sensitive information, important announcements, and class information. FAU email should never be auto-forwarded to another email account. For more information regarding MyFAU and email, visit www.fau.edu/oit/email/. For issues with logging into MyFAU, contact the OIT helpdesk at https://helpdesk.fau.edu/TDClient/Home/ or call 561-297-3999.
2. Professors make every effort to honor the course syllabus as originally presented; however, circumstances may dictate a need to change the organization or content of the course. Students will be informed in writing of all changes made to the syllabus (e.g., hard copy or electronically). Students are responsible for checking the course web site and their FAU email account to stay abreast of any changes.
3. A grade of “C” or higher is required in all major courses.
4. No student may register for the same upper-level accounting or tax course after receiving grades of “C-”, “D+”, “D”, “D-”or “F” in that course a total of two (2) times.
5. No student may register for upper-level accounting or tax courses after receiving five (5) grades of “C-”, “D+”, “D”, “D-”, or “F” in upper-level accounting and/or tax courses.
6. Once students have been removed from the Accounting major, they will not be readmitted without approval from the School of Accounting through the College of Business petition process. Students may not take more than two 3000-level (or higher) accounting and/or tax courses unless (1) they are in an Accounting degree program, (2) are granted permission by the School of Accounting, or (3) already hold a degree from an AACSB-accredited institution (such as FAU) and are taking additional courses for CPA eligibility.
7. Any student who has not met the prerequisites for a course may be administratively withdrawn from the course at any time during the semester that such deficiency is determined to exist.
8. Note that an “Incomplete” is not a substitute for a poor grade and is rarely granted. In accordance with the policies of FAU, the College of Business, and the School of Accounting, an “Incomplete” will be granted only under the following circumstances:
   1. The student is otherwise passing the course with at least a grade of C.
   2. The student has an excused absence that prevents the timely completion of the course requirements.
   3. The instructor agrees to assign the grade of “Incomplete”.
9. Students are solely responsible for properly dropping or withdrawing from courses in which they no longer wish to remain. Instructors are not permitted to assign grades of “W.”
10. Important dates: Florida Atlantic University – Academic Calendar.
11. School of Accounting policies do not permit overrides into closed classes. Students are advised to monitor the online schedule for space that becomes available. The add/drop period is the first week of classes, and there may be windows of opportunity during that time. Accounting, Tax, and Business Law professors are not authorized to assist students with registration issues. Students who wish to add an Accounting, Tax, or Business Law class must first seek instructor approval (reflected by instructor signature on the add/drop form) and then take the add/drop form to the School of Accounting office, KH 119.
12. All students must purchase and use as a reference for written assignments in all accounting courses, a recent edition of the book Effective Writing, by Claire B. May and Gordon S. May (published by Pearson).
13. In order to provide appropriate guidance to students seeking a professional career in accounting, the School of Accounting faculty recommends the following courses as necessary for professional certification (such as CPA, CMA, or CIA) or admission to the Master of Accounting program: ACG 3131, ACG 3141, ACG 3341, ACG 4401, ACG 4651, TAX 4001, and TAX 4011.
14. Writing is an important component of the skill sets required in the accounting profession. The College of Business GEB program and certification criteria set the minimum standard of acceptable performance on written assignments in School of Accounting graduate courses. Compliance with GEB guidelines is an important aspect of any written assignment in graduate accounting courses, and failure to comply with GEB guidelines may significantly affect a student’s grade.
15. A fundamental principle of academic, business, and community life is honesty. In the academic environment, the following are critical:
16. For most graded assignments, students are expected to work independently. However, team assignments typically require students to work together. For both individual and team assignments, each student should be careful not to represent the work of others as his or her own.
17. Appropriate classroom behavior is expected at all times, including respect for the instructor and peers. Disruptive classroom behavior is unfair to other students who are in class to learn, as well as to the instructor, and will not be tolerated.
18. The Internet is a powerful tool providing access to a wealth of information. Students are reminded that plagiarism guidelines that apply to printed materials also apply to materials accessed via the Internet and that the School of Accounting employs various plagiarism (cheating) detection methods.
19. See: www.fau.edu/regulations.
20. All students are referred to the Code of Academic Integrity of the University Regulations, Chapter 4, Regulation 4.001. It is the policy of the School of Accounting at Florida Atlantic University to adhere to the provisions of this regulation. Faculty of the School of Accounting will take action to secure the maximum penalty in the event of any violation being observed. Additional rules regarding student responsibilities, discipline, and other regulations are set out in the Florida Atlantic University Regulations which are subject to change without notice. For the University Regulations in effect at any given time, visit www.fau.edu/regulations.

Comments concerning this document should be addressed to Dr. George Young, Director of the School of Accounting. Revised: 12/11/2024.