All Official Transcripts. TOEFL PBT - 600. TOEFL IBT - 100. .
At least a bachelor's degree from a recognized educational institution
A superior academic record
A minimum GMAT score of 600 (must be less than five years old)
A minimum TOEFL score of 600 (paper), 250 (computer), or 100 (internet), for applicants whose first language is not English, even if they have a degree from a U.S. university, TOEFL score must be less than two years old)
Personal qualifications of sound character, perseverance, intellectual curiosity and an interest in scholarly research
Our admissions decisions are made after a consideration of all candidates who apply in a given year, based upon (a) GMAT scores, (b) past work experience in business contexts, (c) past GPA, (d) strength of letters of recommendation, and (e) quality of the personal essay by the applicant. Online or face-to-face interviews may also be requested in some cases, but not all.
References
We require three letters of reference from individuals who are able to appraise your personal interests, abilities and the likelihood that you will successfully complete your Ph.D. program. There is no specific recommendation form. Letters of recommendation should be uploaded via the recommendation portal. Alternatively, you may mail the letters to the department's address (see above) or email to acct@broad.msu.edu.

Standardized test scores
To be considered for admission, you must submit a valid GMAT score (less than five years old). The Michigan State University Ph.D. in Accounting code for the GMAT is QH0-5P-04. International students must submit valid TOEFL scores (less than two years old) in order to be considered for admission. The Michigan State University code for TOEFL score is 1465.

Written statement of personal goals
This statement should address (a) the area(s) of accounting in which you are interested, (b) why you believe the program and faculty at Michigan State University fit your interests, and (c) your career objectives upon completion of your degree. This statement should be no longer than two pages (double-spaced).