CV Current Resume Fee A non-refundable application fee is required to process your application. This fee is paid via the Graduate School’s website. You will receive instructions for payment during the application process. If paying by check or money order, please make it payable to The Pennsylvania State University. International money orders or checks must be drawn on a U.S. bank. Bank-to-bank transfers are not accepted. Please note that applications without fees cannot be processed. RL Two reference letters are required for your application to be complete. Recommendation letters should come from two people who you feel are able to present a complete and objective evaluation of you. Instructors and recent work or military supervisors are most appropriate. Recommendations from personal friends, relatives, academic advisers, or family acquaintances are not appropriate and will not count towards the reference letter requirement. Transcript You will upload unofficial copies of your transcripts within your application. Please do not send the Accounting Department or the Graduate School copies of your official transcripts. If you are extended an offer of admission and will be accepting the offer, you have sixty (60) days to send the Graduate School copies of your official transcripts.