Candidates seeking admission into the MPhil Accounting Programme are usually those who, although hold MSc degree in Accounting, are not qualified for direct admission into the PhD programme because they obtained an average of between 50-54% in their MSc Accounting Programme or a GPA of 3.00-3.49. In the first category, a candidate in this category who holds an MSc degree in Accounting from Babcock University will be required to run the MPhil degree program without remedial courses. However, where obvious weakness(es) is(are) established in the candidate’s performance in the MSc program, the Department reserves the right to recommend remedial courses but not in excess of eighteen (18) credits to remedy such. In the second category, upon assessment, a candidate in this category who holds an MSc degree in Accounting from other institutions, whose transcript falls short when compared with Babcock MSc Accounting curriculum, will be required to remedy all deficiencies detected within the duration of the MPhil program. The third category of  or candidates comprise those with other related degrees such as MSc Finance, Economics, Management and other Social and Management Sciences with a GPA of not less than 3.50. Candidates in this category, upon assessment, will be required to first of all take ALL 800 Level Courses not reflected in their transcript (from the pool of Remedial Courses below) and pass such at a score of not less than 60% before proceeding to take the regular MPhil courses.