Audit Basis: Students may change their registration to audit basis in the first three weeks of the fall or spring semester. After that, any changes would require signatures from the course instructor and the Office of the Executive Vice President and Provost. Audit hours are included in the maximum credit hour load a student may take. Students may audit a course, but the fee assessment will be the same as a course taken for credit. 
 
Note. No upper level (3000-level and above) Accounting courses may be taken without written consent of the department head or director of the MAcc, except ACCT 3090, ACCT 3092/5092, ACCT 3179, and ACCT6090.
 
Pass/Fail Basis: An undergraduate student having earned twelve semester hours at the University of Northern Iowa, may take courses offered by this institution for which he/she is otherwise eligible for degree credit without grade under the following conditions:

• The course work requirements for a student taking work on an undergraduate basis shall be the same as for a student taking the work on a graded basis. 
• A grade of C- or higher is required in a course to receive credit on the "Credit/No Credit" option.
• Not more than 22 hours of ungraded course work, in addition to courses authorized to be offered only for ungraded credit, may be taken toward any bachelor's degree.
• Ungraded credit may not be applied to work required for a major or minor except with the consent of the Head of the Department in which the course is offered.
• No course taken on the "Credit/No Credit" option may be applied toward fulfilling a Liberal Arts Core requirement.
• Except for Field Experience: Exploring Teaching (EDPSYCH 2017); Field Experience: Teacher as a Change Agent (EDPSYCH 3128); and Student Teaching (TEACHING XXXX), ungraded credit may not be used in the Common Professional Sequence requirements for the teaching program.
• Course work passed without grade may not be retaken except by special permission of the Dean of the College in which the course is offered.
• A graded course completed may not be retaken on an ungraded basis.
• The Credit/No Credit system may not be used with credit by Examination, Extension, or Correspondence courses.
• Change of registration in a course to or from a non-graded basis may not be made after ten calendar days following the beginning of the second half of the semester in a full, academic-year semester, or after the mid-point in the duration of a course taught in a period less than a full, academic-year semester.Only one such change of registration may be made per course.
• Credit/No Credit grading cannot be used for Presidential Scholar Seminars or Presidential Scholar Thesis/Project credit.
• No upper level (3000-level and above) Accounting courses may be taken without written consent of the department head or director of the MAcc, except ACCT 3090, ACCT 3092/5092, ACCT 3179, and ACCT6090.