Master of Professional Accountancy (MPAcc)

Section 12(e) of the Public Accountancy Act of 1991 requires that effective September 1, 1997, any applicant wanting to take the uniform CPA examination must have a minimum of 150 semester hours of coursework - with no fewer than 30 semester hours of accounting classes in addition to principles I & II - before filing an application. The accounting coursework must include at least 20 hours of accounting classes designed by board rule as core accounting classes.

Educational Objectives

  1. Prepare the student for entry into the public accounting profession;
  2. Meet the minimum education requirements for a student to be eligible to take the Certified Public Accountants examination;
  3. Provide courses which presently licensed certified public accountants may use as continuing professional education.

MPAcc Accounting Foundation1

The student will be required to take up to and including ACC 3330 Intermediate Accounting III prior to taking any MPAcc required courses. The remainder of the MPAcc Foundation coursework will be taken by the student to meet course prerequisites of the Major Curriculum.

ACC 2301Intro to Financial Accounting3
ACC 2302Intro to Managerial Accounting3
ACC 3310Intermediate Accounting I3
ACC 3320Intermediate Accounting II3
ACC 3330Intermediate Accounting III3
ACC 3340Advanced Managerial Accounting3
ACC 3350Federal Taxation3
ACC 3370Introduction to Accounting Sys3
ACC 4370Auditing and Systems3
1

The MPAcc Accounting Foundation courses do NOT count toward the thirty hours needed to complete the MPAcc degree.

Students graduating with a major in accountancy from a university in which the business program is accredited by the AACSB International automatically satisfy the foundation requirements.
Major Curriculum 1
ACC 5315Advanced Accounting3
ACC 5325Sem in Managerial Accounting3
ACC 5330Advanced Taxation3
ACC 5344Sem in Ethics for Accountants3
ACC 5370Seminar in Auditing3
ACC 5392Advanced Accounting Research3
Select two masters level accounting courses 26
Select two Graduate level Business courses6
Total Semester Credit Hours30
1

To remain in good standing, students must maintain a minimum GPA of 3.00/4.00 (“B”) for the courses listed.

2

Except ACC 5300. Students who plan to take the CPA exam in the State of Texas need to take ACC 5344, and ACC 5392, Accounting Research. In addition, the student must take a business communication course such as BA 3301, Professional Written Communications, or an equivalent.