TOEFL If you hold a bachelor's degree from a U.S. institution or from an institution in another English speaking country, you will receive a waiver of the TOEFL or IELTS. We will not waive the requirement for the TOEFL or IELTS if you earned only a master's degree from a U.S institution or from an institution in another English-only speaking country. The minimum scores considered acceptable for admission by the Graduate School are: TOEFL: 79 on the Internet-based test (iBT) IELTS If you hold a bachelor's degree from a U.S. institution or from an institution in another English speaking country, you will receive a waiver of the TOEFL or IELTS. We will not waive the requirement for the TOEFL or IELTS if you earned only a master's degree from a U.S institution or from an institution in another English-only speaking country. The minimum scores considered acceptable for admission by the Graduate School are: IELTS: An overall band of 6.5 on the Academic Examination GMAT GMAT scores are required. The accounting Ph.D. program does not impose any GMAT cutoff score as a minimum threshold. We consider the GMAT only in the context of a holistic review of all criteria, including the applicant's academic, practical, and socio-economic background. As practical guidance, however, most successful applicants score above 650 on the GMAT, and often score above 700. In addition to the overall score, it is also important to evidence balance between the verbal and quantitative dimensions of the GMAT.