Selecting an educational option for becoming a special agent with the IRS provides flexibility. This is because the IRS does not require a particular degree for a special agent position, but rather any bachelor's degree that includes a minimum of 15 semester hours of accounting and 9 hours in finance, tax law or similar courses. For those pursuing this educational option, it may be wise to include more accounting courses than the minimum, perhaps even an accounting degree as this plays such a large part in a special agent's responsibilities.
Understanding the principles of accounting and IRS codes are crucial for a special agent. With that said, educational programs with strong accounting curriculum could be a good basis for securing a special agent position. Some of the best schools for accounting are the University of Texas-Austin, University of Pennsylvania, University of Michigan and Stanford.
Choosing a criminal justice or police science major when pursuing a bachelor's degree is the usual background of a criminal investigator. Though, each city, county or state employer may have unique educational requirements, many look for those that have focused their education on a criminal-specific major. If there are particular specialties of interest, such as investigating computer-related criminal activity, this will require an educational focus as well.
Pursuing a degree in criminal justice is a prerequisite for many public and private investigator employers. Doing so from one of the noted criminology schools in the country may help in securing employment upon graduation. Some of the top-rated schools nationally are the University of Maryland, University of Albany, University of Missouri, University of California-Irvine and Arizona State.