An applicant whose native language is not English must present an IELTS score of 6.5 or alternatively, a TOEFL score of at least 80 on the TOELF ibt.Normally, to be considered for admission, a non-U.S. citizen shall have completed a four-year undergraduate degree. A minimum 2.75 overall GPA on a 4.00 system or a 3.20 GPA with 15 or more semester hours of graduate work at an accredited institution. Two Letter of Recommendation Letters A two-course Principles of Accounting sequence and general business courses in finance, statistics, and economics will be included in a student’s program of study unless she or he has earned a C or better in corresponding undergraduate courses or a B or better in equivalent graduate courses.