Master of Professional Accountancy Degree Requirements

To graduate with a Master of Professional Accountancy (MPA) degree, students must meet several requirements. 

First, the MPA requires a foundation in core business areas, referred to as Common Body of Knowledge (CBK) courses. Students with undergraduate degrees in business will have taken many, if not all, of these courses in their bachelor’s degrees. Students without business degrees may complete these CBK courses at the undergraduate or graduate level (or a combination of the two). 

Second, students must be proficient in accounting-specific undergraduate courses, called Accounting Core Requirements here.

Students who have completed the CBK and Accounting Core Requirements in their undergraduate work will begin their MPA degrees with Advanced Topic Requirements and then Approved Electives. These two groups of courses will be combined to accomplish the 30 graduate credit minimum requirements for the MPA degree.

As students complete their graduate credit requirements, they should consider these policies:

  • At least 15 credits of course work must be numbered 730 or higher.
  • Students are required to earn a minimum overall graduate grade point average (GPA) of 3.0 and a minimum overall GPA of 3.0 in graduate ACCOUNT courses.

To complete the MPA degree, students must pass a comprehensive MPA Examination under the direction of the MPA Coordinator. A 3.0 GPA, considered good standing in the graduate program, is required at the beginning of the term in which they apply to take the Comprehensive MPA exam.

Common Body of Knowledge (0 – 17 credits)

Students who have not completed the following courses or their equivalents as undergraduates will need to enroll in the undergraduate or graduate versions of the following courses:

Undergraduate Preparation

You must have completed these courses with at least a grade of a C in order to satisfy the undergraduate preparation requirement.

  • ACCOUNT-244 Intro to Financial Accounting (3 units)
  • ACCOUNT-249 Intro to Managerial Accounting (3 units)
  • ECON-202 Macro Economics (3 units) and
  • ECON-201 Micro Economics (3 units)
  • ECON-245 Business Statistics (3 units)
  • FNBSLW-341 Business Law (3 units)
  • FNBSLW-344 Business Finance (3 units)
  • MANGEMNT-306 Operations Management (3 units)
  • MARKETNG-311 Marketing Principles (3 units)

Graduate Equivalent of Undergraduate Preparation Courses

Students may choose to take these graduate equivalents of the undergraduate preparation courses, or they may mix undergraduate with graduate courses. They should consult an advisor to help make their decisions.

  • ACCOUNT-701 Accounting Foundations (2 units/credits)
  • ACCOUNT-725 Profit Planning and Control (2 units)
  • ECON-703 Statistics Foundations (3 units)
  • ECON-704 Economics Foundations (2 units)
  • FNBSLW-721 Legal Environment of Business (2 units)
  • FNBSLW-718 Financial Management (2 units)
  • MANGEMENT-719 Operations Management (2 units)
  • MARKETNG-716 Marketing (2 units)

Common Body of Knowledge (CBK) credits are counted as requirements in addition to the minimum 30 graduate credits required for the MPA.
If students have completed any of the following accounting core requirement courses as undergraduates with a grade of at least a C, they do not need to take the corresponding courses as part of the MPA program.

Accounting Core Requirements

  • ACCOUNT-244 Intro to Financial Management (3 units) 
  • ACCOUNT-249 Intro to Managerial Accounting (3 units)
  • ACCOUNT-261 Intermediate Accounting I (3 units)
  • ACCOUNT-343 Intermediate Accounting II (3 units)
  • ACCOUNT-651 Tax I (3 units)
  • ACCOUNT-656 Cost Management II (3 units)
  • ACCOUNT-752 Advanced Financial Accounting (3 units)
  • ACCOUNT-761 Accounting and Managment Information Systems (3 units)
  • ACCOUNT-465 Auditing (3 units)
  • FNBSLW-341 Business and Commercial Law (3 units)

Advanced Topic Requirements (21 credits)

These graduate courses or their equivalents are required of all MPA students.

  • ACCOUNT-783 International Accounting (3 units) OR ACCOUNT-748 Financial Statement Analysis (3 units) OR ACCOUNT-749 Assurance Services and Systems Engagements (3 units) OR ACCOUNT 787 Sustainability & Environmental Reporting (3 units)
  • ACCOUNT-751 Governmental and Not-for-Profit Accounting (unless taken as an equivalent undergraduate course) (3 units)
  • ACCOUNT-756 Corporate and Special Entities Tax (3 units)
  • ACCOUNT-757 Issues in Financial Accounting (3 units)
  • ACCOUNT-767 Forensic Accounting & Professional Ethics (3 units)
  • ACCOUNT-781 Advanced Accounting Theory (3 units)
  • FNBSLW-542 Advanced Business and Commercial Law (3 units)

Approved Graduate Electives (0 - 18 credits to reach a total of 30 graduate credits)

With the assistance of the MPA Coordinator or an advisor, students may choose from the following list of pre-approved electives. If students have prior written advisor approval, they may enroll in electives not found on this list.

  • ACCOUNT 783 International Accounting (if not used to fulfill Advanced Topic Requirements) (3 units)
  • ACCOUNT 748 Financial Statement Analysis (if not used to fulfill Advanced Topic Requirements) (3 units)
  • ACCOUNT 749 Assurance Services and Systems Engagement
  • ACCOUNT 789 Readings and Research in Accounting
  • ACCOUNT 793 Practicum in Professional Accountancy (1-3 units)
  • ACCOUNT 796 Special Studies
  • ACCOUNT 798 Individual Studies
  • BEINDP 740 Persuasion and Negotiation Strategies
  • ECON 736 Business Conditions Analysis (2 units)
  • ECON 737 Managerial Economics (2 units)
  • ECON 745 Economics of Healthcare
  • ECON 751 Economics of Regulation
  • ECON 758 Advanced International Economics (3 units)
  • ECON 761 Business and Economics Forecasting (3 units)
  • FNBSLW 735 Business Valuation Using Financial Statements
  • FNBSLW 739 Financial Planning Process (3 units)
  • FNBSLW 755 Multinational Business Finance (3 units)
  • FNBSLW 760 Financial Markets (3 units)
  • FNBSLW 770 Capital Budgeting (3 units)
  • FNBSLW 780 Portfolio Theory and Practice (3 units)
  • FNBSLW 785 Financial Modeling
  • ITSCM 761 Supply Chain Systems
  • ITSCM 763 Global Operations Management
  • ITSCM 770 Fundamentals of Project Management
  • ITSCM 772 Information Technology Service Management
  • ITSCM 780 Disaster Recovery and Business Continuity
  • MANAGEMNT 741 Organizational Behavior
  • MANAGEMNT 753 Training and Development
  • MANAGEMNT 757 Leadership Development
  • MANAGEMNT 759 Social Responsibility of Business
  • MANAGEMNT 764 Sustainable Management
  • MANGEMNT 768 Global Operations Management (3 units)
  • MANGEMNT 777 International Management (3 units)
  • MARKETNG 731 Advanced Statistical Methods (2 units)
  • MARKETNG 761 International Business/Marketing (3 units)
  • MARKETNG 766 Ethics in the Marketplace (2 units)

Additional Degree Requirements

  • The MPA degree requires a minimum of 30 graduate units; at least 15 units must be numbered 730 or above.
  • Program and course prerequisites and requirements will be strictly enforced unless prior written approval is obtained from both the Accounting Department Chair and the MPA Program Coordinator.
  • Students are required to earn a minimum overall GPA of 3.0 and a minimum overall GPA of 3.0 in ACCOUNT courses.
  • Graduate School policy is a maximum of two repeats (for credit). Students can repeat courses with grades below B. Note that the new grade replaces the old grade for GPA calculation. Students may request a repeat by emailing the Associate Dean listing the course and section they wish to repeat.
  • Students need an overall graduate grade point average (GPA) of at least 3.0 in order to graduate.
  • If a graduate class has a prerequisite which was satisfied in the undergraduate program, students may have to request permission to enroll. They should email the Associate Dean or advisor listing the course and section they wish to add.
  • Common Body of Knowledge credits are not counted in the minimum 30 credits needed for the degree.
  • All MPA students must pass the Comprehensive MPA Examination. A 3.0 GPA is required at the beginning of the term in which they apply to take the Comprehensive MPA exam. A 3.0 GPA is considered “good standing” for the graduate program.

Register early for classes, and if you have questions, don’t hesitate to contact your advisor.