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Master of Professional Accountancy (MPAc)

Master of Professional Accountancy (MPAc)

MPAc Program Overview

ASU’s Master of Professional Accountancy (MPAc) is accredited by the Association of Collegiate Business Schools and Programs (ACBSP) and consists of 30 credit hours of graduate study designed to satisfy Texas Certified Public Accountant (CPA) licensing requirements.

The MPAc is a specialized degree that focuses on accounting. Graduates of the MPAc program who hold an undergraduate degree in business or accounting should meet the Texas State Board of Public Accountancy (TSBPA) requirements to take the CPA Examination. Students enrolling in the program without an undergraduate degree in business will be required to take additional general business courses to meet the requirements of the TSBPA to sit for the CPA Examination. A CPA license is a respected credential and viewed favorably during hiring decisions, even in businesses and not-for-profit organizations where the credential is not required.

Admission Requirements

Graduate Management Admission Test (GMAT)

To be admitted to the graduate program in accounting, you are required to take the Graduate Management Admission Test (GMAT). The GMAT is a computer-adaptive test administered at centers throughout the country and the world. You may take the standardized test as often as once per calendar month. GMAT scores must be reported to ASU (code 6644) directly from the testing agency and are valid for five years. To make arrangements for taking the test, go to the GMAT website. A minimum GMAT score of 430 is required for admission.

To be granted regular admission to the MPAc program, you must:

  • Hold a bachelor’s degree with an overall GPA of 2.5 or better, including all grades on repeated courses, or hold a bachelor’s degree with an overall GPA of 3.0 or better in the last 60 hours of undergraduate work
  • Have an average 2.5 GPA in ACC 3303 and ACC 3304, with neither grade lower than C (courses may be repeated to satisfy this requirement)
  • Have a formula score of at least 1050 = [(GPA x 200) + GMAT] and a GMAT score no lower than 430.

For admission to graduate status as an undergraduate senior in the integrated BBA/MPAc program, you must:

  • Complete a minimum of 90 hours of undergraduate credit with an overall GPA of 3.0 or better, including all grades on repeated courses
  • Maintain an overall 3.0 GPA at both the undergraduate and graduate levels

Test of English as a Foreign Language (TOEFL)

If your native language is not English, you are required to submit a TOEFL score. Applicants who hold degrees from colleges or universities where English was the primary language of instruction are not required to submit a TOEFL score.

To be admitted, the ASU College of Graduate Studies requires a minimum TOEFL score of:

  • 550 on the Paper-based Test (with a minimum of 55 on each of the three sections)
  • 213 on the Computer-based Test (with a minimum of 17 on each of the three sections)
  • 79 on the iBT TOEFL (with a minimum of 20 on each of the four sections)

TOEFL scores should be reported to ASU (code 6644) and are valid for two years. For test information, please go to TOEFL.org.

MPAc Foundation Requirements (prerequisites)

Applicants who hold an undergraduate degree in accounting typically will not need any additional coursework before beginning the graduate coursework in accounting specified below. Applicants who do not hold an undergraduate degree in accounting may be required to complete some or all of the following undergraduate prerequisites for the M.P.Ac. program:

  • ACCT 2301 – Principles of Accounting I
  • ACCT 2302 – Principles of Accounting II
  • ACCT 3303 – Intermediate Accounting I
  • ACCT 3304 – Intermediate Accounting II
  • ACCT 3305 – Accounting Information Systems
  • ACCT 3331 – Cost Accounting
  • ACCT 3361 – Income Tax Accounting
  • ACCT 4303 – Auditing

MPAc Learning Goals and Curriculum

Upon successful completion of the MPAc degree program, our graduates should be able to:

  • Apply advanced knowledge skills and values to develop integrative solutions to accounting problems
  • Demonstrate skills in the use of current information resources to research advanced accounting problems
  • Demonstrate effective written and oral communication skills appropriate to accounting
  • Demonstrate ethical reasoning and awareness appropriate to accounting decision-making and social responsibility
  • Lead others and work effectively in a team setting

To achieve these learning goals, students must complete 10 graduate courses for a total of 30 semester credit hours. The MPAc curriculum and course prerequisites are listed above (all courses are 3 credit hours). Students may be allowed to enroll concurrently in undergraduate courses and graduate courses as long as the prerequisites for the enrolled graduate courses are met.

  • ACCT 6303 – Applied Auditing (Prerequisite: ACCT 4303 Auditing)
  • ACCT 6309 – Advanced Accounting (Prerequisite: ACCT 3304 Intermediate Accounting II)
  • ACCT 6313 – Accounting Information Systems (Prerequisite: ACCT 3305 Accounting Information Systems)
  • ACCT 6317 – Accounting Theory (Prerequisites: ACCT 3304 Intermediate Accounting II and ACCT 3331 Cost Accounting)
  • ACCT 6325 – Financial Statement Analysis (Prerequisites: ACCT 3304 Intermediate Accounting II)
  • ACCT 6332 – Ethics in Accounting
  • ACCT 6361 – Advanced Tax Accounting (Prerequisite: ACCT 3361 Income Tax Accounting)
  • ACCT 6362 – Tax Research Methodology (Prerequisite: ACCT 3361 Income Tax Accounting or ACCT 6361 Advanced Tax Accounting)
  • Six graduate hours of electives approved by the MPAc graduate advisor from ACCT, ECON, FINC, MGMT and MKTG