Program Overview

Master of Professional Accountancy (MPAc) Program

The Master of Professional Accountancy program is a 50-unit STEM-designated degree program. The curriculum consists of seven core courses, two professional seminars, and 20 units from a set of elective courses. The MPAc program of study can be completed in as little as nine months.

Upon completion, students will fulfill the CPA accounting education requirements (those who majored in accounting in undergraduate programs and most students who minored in accounting) and receive a dual emphasis on U.S. GAAP (Generally Accepted Accounting Principles) and International Financial Reporting Standards (IFRS).

Required Core Courses

• MGTP 401 - Professional Seminar (1) Professional Seminar presents current industry research, professional skills development, and industry experts and business leaders as speakers. S/U grades only. May be taken for credit two times. Prerequisites: restricted to MPAc students (major code RS91) or by department approval. Students are required to participate in the seminar in two separate quarters for a total of two units.
• MGTP 414 - Business Law (4) Focuses on elements of business law that are essential for the basic management of business operations. Topics include the law of contracts, sales, partnership, corporations, securities, accountants' legal liability, and Sarbanes Oxley statutes. Prerequisites: Restricted to MPAc students (major code RS91) or by department approval.
• MGTP 416 - Ethics in Accounting and Business (4) Addresses ethical theories and critical thinking approaches to analyzing ethical issues. The course provides approaches for helping students make decisions when confronting ethical issues. Prerequisites: Restricted to MPAc students (major code RS91).
• MGTP 421 - Internal Control over Financial Reporting (4) Examines internal control from both an internal and external audit perspective, including control frameworks, improved information technology, role of corporate governance and audit committees, corporate risk management, SOX 404, internal auditing, and forensic auditing. Prerequisites: Restricted to MPAc students (major code RS91) or by department approval.
• MGTP 424 - Professional Research and Communication for Accountants (2) The course develops essential communication skills for accounting professionals, focusing on written and oral presentations, teamwork, and interpersonal communication. It provides targeted instruction tailored to the unique needs of the accounting field, enabling students to effectively convey complex financial information. This class prepares students to meet the communication demands of the profession, fostering confidence, clarity, and collaboration in their roles. Prerequisites: restricted to MPAc students (major code RS91) or by department approval.
• MGTP 425 - Professional Research for Accountants (2) This course is designed to meet state board requirements for focused instruction on accounting and tax research. It equips students with skills to analyze authoritative literature using tools like RIA Checkpoint and CCH IntelliConnect, emphasizing practical application of the IRAC framework to real-world accounting issues. Prerequisites: restricted to MPAc students (major code RS91) or by department approval.
• MGTP 432 - Advanced Auditing and Forensic Accounting (4) Provides students with applied knowledge on how assurance professionals assess and evaluate assurance-related evidence and risks. Topics include strategic risk analysis, corporate governance, internal control assessments, audit sampling, modified audit reports, and fraud detection. Prerequisites: Restricted to MPAc students (major code RS91) or by department approval.
• MGTP 434 - Financial Statement Analysis (4) Examines tools and techniques to analyze a firm's financial position and performance. This course combines both accounting and finance in a practical framework for debt and equity valuation methods from both a conceptual and practical framework. Prerequisites: Restricted to MPAc students (major code RS91) or by department approval.
• MGTP 444 - Issues in Financial Reporting for Global Business: Mergers, Acquisitions, and Complex Financial Structures (4) Helps students understand the complexities involved in international deals. Examines current financial reporting practices for business entities engaged in international activities. Focuses on policy issues such as foreign currency translation, global inflation, transfer pricing, complying with reporting requirements, taxation, and international accounting and auditing standards. Prerequisites: MGTP 434, MGTP 424, restricted to MPAc students (major code RS91) or by department approval.

Academics

• Core Curriculum
• Electives
• Capstone Project
• Sample Schedules

For more information on core courses and the capstone, please contact the MPAc admissions office.