Resume Two required essays Two letters of recommendation (including one academic reference from a college or university faculty member) Transcripts and academic records from every college and/or university attended A Test of English as a Foreign Language (TOEFL) or International English Language Testing System (IELTS) score is required for applicants who have, or expect to have, an undergraduate degree from a college or university outside of the U.S. and for whom English it not their native language. A minimum TOEFL score of 100 (iBT) or a minimum overall IELTS band score of 7.5 is required for admission. If you will be submitting a TOEFL or IELTS score, please be sure to have your score report submitted to the McIntire School of Commerce using the following codes: TOEFL: B626 A GMAT or GRE exam score is not required to be considered for admission to the M.S. in Accounting Program.