Program Overview

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Master of Professional Accountancy Program

The Master of Professional Accountancy (MPAc) program provides an intensive, focused level of training that will prepare graduates for entering positions within an accounting firm, private company, or public
onprofit organization. Combined with undergraduate preparation in accounting, the Master of Professional Accountancy program will enable students to meet the State of California Board of Accountancy educational standards for licensure as a certified public accountant in California.

Program Overview

The program is a self-supporting terminal masters degree and includes the opportunity for a one-quarter internship. The program is offered as a full-time, one-year program or on a part-time basis in which students complete the program requirements over two years. Students who complete this program will possess the necessary knowledge to solve fundamental and strategic issues in accounting. They will learn to apply both critical thinking and established accounting processes to issues crucial to the audit and accountability of an organization.

Admission Requirements

Applicants to the Master of Professional Accountancy must meet all prerequisite requirements at the time of matriculation into the program. Specifically, an applicant must have satisfactorily completed the following prerequisite courses (or their equivalent) in accounting:

• Introductory Financial and Managerial Accounting (two courses)
• At least 6 upper-division U.S. accounting-based courses:
  • Intermediate Accounting I
  • Intermediate Accounting II
  • Individual Taxation
  • Auditing
  • 2 upper-division accounting electives (recommended electives include:
    • Corporate and Partnership Taxation
    • Accounting Information Systems
    • Advanced Accounting
    • Cost Accounting
    • International Accounting)

Provisional Admission Status

At the discretion of the Admissions Committee, provisional admission status will be offered to highly qualified candidates who have met most, but not all, of the prerequisite requirements and will satisfy the requirements prior to matriculation.

Summer Pre-Session

Highly-qualified applicants who do not meet the entrance pre-requisite course requirements to begin the program in the fall quarter will be offered an opportunity to enroll in an intensive summer pre-session. The pre-session will include four courses:

• MPAC 200A | Intermediate Accounting Intensive I
• MPAC 200B | Foundations of Taxation Intensive
• MPAC 200C | Intermediate Accounting Intensive II and Special Topics
• MPAC 200D | Auditing Intensive

Admission to Graduate Standing

Admission to graduate standing in The Paul Merage School of Business is accorded to those possessing an undergraduate degree with an acceptable level of scholarship from an institution of recognized standing. Applicants for admission will be evaluated on their academic record and potential for leadership as demonstrated in submitted application materials. These materials will include:

• Official university transcripts
• Resume
• Two letters of recommendation
• A statement of purpose
• An essay A personal interview, by invitation only, will be part of the admission process.

English Language Requirement

Those students educated from a country where English is not the primary language will be required to possess a minimum score on the Test of English for Foreign Language (TOEFL) of 600 for the paper-based test and 80 for the Internet-based test. Further, international applicants may also take the Pearson Test of English (PTE). The minimum required score for admission is 53. Scores are valid for two years.

Program Requirements

The program requires students to complete no less than 11 courses and a minimum of 44 units. Of the minimum of 11 courses needed to complete the program, students must satisfactorily complete seven required courses:

• MPAC 230 | Emerging Topics in Accounting (Students must enroll in both Proseminar courses.)
• MPAC 231A | Financial Statement Analysis and Forecasting
• MPAC 232 | Taxes and Business Strategy
• MPAC 235 | Advanced Managerial Accounting
• MPAC 238 | Advanced Auditing and Assurance Services
• MPAC 239 | Ethics in Accounting and Business
• MPAC 291 | Professional Research and Communication

Elective Work

Students will be expected to enroll in and successfully complete at least 16 units of elective work as part of the program requirements. Students will be permitted to enroll in M.B.A. or MPAc level courses if the student has met the prerequisites and there is space allowed in the course.

Internship Experience

Students will be encouraged to pursue a formal internship experience in the winter and/or spring quarters by enrolling in MPAC 241 Accounting Internship, a 2-4 unit course.