1. As rosyrosy00 mentioned, the score is officially valid for 5 years. However, some very top schools won't take any score that is more than 3 years old. 2. TOEFL can be waived if and only if all of your undergraduate courses were taught in English. It has nothing to do with your residency status...unfortunately =P 3. 60 (semester?) units seems too many to me. However, the total number of required semester unit for most undergraduate degree is about 120....so it sounds possible too because you don't have an accounting background. But I am not in that field....u can check with others...