Master of Professional Accounting

About

EWU’s Master of Professional Accounting (MPAcc) program was created to prepare graduates with a practical professional education that will yield long-term success in today’s highly-educated accounting workforce. Future employment opportunities could include the following positions:

  • Certified Public Accountant (CPA)
  • Chief Financial Officer (CFO)
  • Financial Manager
  • Controller
  • Forensic Accountant
  • Accounting Consultant

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Admission Requirements & Preparation

To be admitted to MPAcc, applicants must have:

  • A bachelor’s degree from an accredited college or university with a minimum GPA of 3.0 in the last 90 quarter or 60 semester graded credits of postsecondary academic course work or
  • A bachelor’s degree from an accredited college or university with a GPA of <3.0 but at least 2.5 in the last 90 quarter or 60 semester graded credits of postsecondary academic course AND at least three years of professional work experience as verified by a professional resume or an index score (GPA x 200 + GMAT) ≥1050.
    • Applicants with a GPA of < 2.5 must have an index score (GPA x 200 + GMAT) ≥1050 to be considered on a case by case basis.
  • Completed the following courses:

Note: semester schools and some others have an equivalent two-course Intermediate sequence

Note: Students with a BAB in Professional Accounting from EWU will have already completed these courses as part of their undergraduate degree.

The MPAcc program requires that students have competency in terms of quantitative skills, computer skills, and written and oral communication skills. Students lacking these skills should acquire them before applying to the program. Courses in finite mathematics, computer literacy, and oral and written communications are a necessary preparation for the MPAcc program, and courses in differential calculus are highly recommended.

Applicant qualifications are assessed through the quality of performance in prior academic programs, as well as general aptitude measured by the GMAT or GRE (if required). Other factors in the decision-making process include work experience and a statement of intent. Admissions will be considered only after all of the following documents have been received from applicants:

  1. The online application for Graduate Program Admission (it is recommended that you not apply until you are within two quarters of completing your prerequisite courses)
  2. One copy of official transcripts for all collegiate work completed*
  3. Official GMAT/GRE score or the GRE equivalent (if required)
  4. $75 application fee
  5. Statement of intent (why you think you should be admitted to the program and what you want to gain from it)
  6. Current resume

Other information may be required that may include an admissions interview.

Submit all application materials directly through the online graduate admissions application.

* Eastern Washington University alumni do not need to submit an EWU transcript.

For international students, additional admission requirements apply. International students must complete the international supplemental application and must demonstrate English language competency with a minimum score of 92 TOEFL iBT, 580 paper-based TOEFL, or 7.0 IELTS.

Students are admitted to MPAcc year round and can graduate year round. Application deadlines by term are as follows:

  • September 1 for fall
  • December 15 for winter
  • March 1 for spring
  • June 1 for summer

Applicants are advised of admissions decisions by a letter from the Graduate Studies Office. Newly admitted students (and most applicants) meet with the Accounting Department’s designated MPAcc academic advisor prior to starting the program.

Curriculum & Requirements

Professional Accounting, Master of Professional Accounting (MPAcc)

 

EFFECTIVE FALL 2020, the MPAcc Program will consist of the above THREE core course and SIX elective courses.

Core Courses (Effective Fall 2020)

  • ACCT 522 Advanced Accounting Law
  • ACCT 551 Advanced Auditing
  • ACCT 555 Advanced Tax

 

The below curriculum requirements remain in-place through Summer 2020.

Required Core
ACCT 522ADVANCED ACCOUNTING LAW4
ACCT 551ADVANCED AUDITING4
ACCT 552CONTEMPORARY ACCOUNTING THEORY4
ACCT 553ADVANCED FINANCIAL ACCOUNTING4
ACCT 555ADVANCED TAX4
ACCT 558ACCOUNTING FOR GOVERNMENTAL AND NOT-FOR-PROFIT ENTITIES4
Required Accounting Electives–choose three from the following.12
Note: elective courses will be offered on a variety of topics including, but not limited to, Professional Financial Accounting Research, Professional Consulting in an Accounting Firm, Business Analytics in Accounting Practice, Forensic Accounting, Health Care Accounting, Health Care Business Law, Tax Research, Tax Planning and Accountants as Academicians.
SPECIAL TOPICS
SUSTAINABILITY ACCOUNTING
SMALL BUSINESS ACCOUNTING
ACCOUNTING HISTORY
GLOBAL ACCOUNTING ENVIRONMENTS
INTERNATIONAL ACCOUNTING
ADVANCED COST ACCOUNTING
GRADUATE SEMINAR
INDEPENDENT STUDY
MANAGEMENT INTERNSHIP
Total Credits36

Catalog Listing

Program Learning Outcomes

Students who successfully earn a MPAcc in Professional Accounting from EWU should be able to do the following:​

  • Have demonstrated leadership and management capabilities known to be key factors leading to career advancement in public/private/not-for-profit accounting:

    • demonstrate clear leadership skills;
    • demonstrate strategic understanding of their professional responsibilities at the managerial level;
    • demonstrate the ability to work in a group as a group leader;
    • understand the role of corporate governance, risk management, and internal controls.
  • Have a practical understanding of globalization trends in accounting and world-wide accounting diversity:

    • develop and implement International Accounting Standards;
    • understand cultural differences and their significance in the development of global accounting standards;
    • understand how international accounting is distinct from domestic accounting;
    • understand what factors contribute to the importance of international accounting as a field of study;
    • understand what international accounting diversity entails.
  • Understand and can apply ethical principles and other professional standards to which they are expected to adhere:

    • identify potential ethics violations in accounting environments and propose multiple respective improvements;
    • understand and apply ethical principles accepted in respective functional areas of accounting;
    • understand and utilize professional standards in making informed decisions.

Additional Information

The MPAcc curriculum has been infused with the application of computer technology in managerial decision making. Also, MPAcc students should expect that courses require research on course topics beyond what is found in assigned course texts. Eastern offers computer labs and computer access to nationwide data banks. MPAcc students also have access to the John F. Kennedy Library on the Cheney campus, SAC Academic Library on the Spokane campus, and online library resources.

Graduate business (MPAcc and MBA) courses are reserved exclusively for MPAcc, MBA, and other graduate students who have met all course prerequisites or have permission from the corresponding department chair. When an MPAcc ACCT course is cross-listed with an MBA (BADM) Accounting elective, MPAcc students who opt to take that elective must register for the MPAcc section.

​​Visiting graduate students may enroll in MPAcc courses on a space-availability basis, provided that they meet the prerequisites and have provided the COB’s Accounting Chair with official documentation from their home institution that they are graduate students in good standing and that these courses will be accepted by their home institution in transfer as part of their degree program. This documentation should be in a letter signed by a home institution official and addressed to the COB’s Accounting Chair. To be cleared to register and have courses recorded on an EWU transcript, visiting students must submit a Graduate Non-degree Seeking Application to the Graduate Studies Office at least 10 business days before the start of the term of intended enrollment.

EFFECTIVE FALL 2020. Students may earn a Master of Business Administration (MBA) and Master of Professional Accounting (MPAcc) dual degree. In this program of study, core courses from one degree program may be used as elective courses in the second program, thereby reducing the number of credits required for each degree. MBA/MPAcc dual degree students must be admitted through the Graduate Studies Office after applying to both the MBA and the MPAcc programs. Admitted students must have satisfied the undergraduate (prerequisite) course requirements of both programs at the time of entry or soon after. Students interested in the specific requirements of this dual degree program must contact the MBA Program Specialist or the MPAcc Program Advisor in advance of consideration for admission. For more information, please contact the MPAcc Program Advisor.

Core courses are traditionally offered once a week on Monday, Tuesday, Wednesday, or Thursday from 6-9:50 p.m. (5:30 start in summer).

Effective Fall 2020, THREE Required MPAcc Core Courses:

  • ACCT 522 Advanced Business Law
  • ACCT 551 Advanced Auditing
  • ACCT 555 Advanced Tax

Internships are often an effective way to access the top jobs in the best accounting firms. Up to four credits of an approved internship may be used for elective credit. To secure an accounting internship, contact Dr. Susan Megaard at 509.828.1257 or smegaard@ewu.edu.

Tuition & Fees

For the most up-to-date list of tuition and fees, visit the Student Financial Services page.

Financial Aid

Eastern offers a variety of scholarships available to MPAcc students. Fill out the annual General Scholarship Application by Feb. 1 to apply.

Non-EWU Financial Aid

The following is a list of websites that provide information on financial aid resources which are independent of Eastern Washington University. This list is not exhaustive, and financial aid seekers should be creative in the criteria used to search for financial aid as awards are given for a wide range of reasons.

MPAcc Graduate Assistantship

Graduate Service Appointments (GSAs) are limited and awarded on a competitive basis to students of outstanding promise by an academic program or administrative office. Interested students should apply by July 1st directly to the MPAcc program for fall term. Early GSA application submission is encouraged.

Job summary:

Professional Accounting Department GSAs report to the Professional Accounting Department Chair. This position supports the student in developing a working knowledge of the principles and practices of business administration and education. Key functions include:

  • helping with student recruitment and retention functions
  • assisting accounting faculty with grading
  • assisting Professional Accounting Department Chair and Professional Accounting faculty with ongoing research projects
  • providing general administrative assistance

About GSA Positions

International Students

The following is a list of websites and a brief description of what they offer in terms of help for international students.

  • International Financial Aid and College Scholarship Search – IEFA is the premier resource for financial aid, college scholarship and grant information for US and international students wishing to study abroad. At this site, you will find the most comprehensive college scholarship search and grant listings plus international student loan programs and other information to promote study abroad.
  • International Student Loan Program Center – Each year over 200,000 Americans study abroad and nearly 600,000 international students come to the USA to study. However, studying abroad often requires financial assistance for extra expenses such as travel, accommodations and materials, which can make it a greater financial commitment. InternationalStudentLoan.com is here to help, by offering a range of international student loans and study abroad loans to international students in the USA and Canada and for Canadian and US Students studying around the world.
  • Funding for US Study Online is an extensive database of scholarships, fellowships and grants organized and maintained by the Institute of International Education (IIE). Funding for US Study includes all types of funding programs, for all levels of post-secondary study, across the full range of academic areas.
  • EduPass – This site provides information for international students who are thinking about pursuing an undergraduate, graduate, or professional education in the United States. It also contains material of interest to international students who are already in the United States. There is also some information for international students who are interested in studying in countries other than the US, but the main focus is higher education in the US.
  • The Global Student Loan® is the only comprehensive education loan for international and distance learning students that does not require a co-signer in the host country.
  • EducationUSAis a global network of more than 450 advising centers supported by the Bureau of Education and Cultural Affairs at the U.S. Department of State. The Bureau of Educational and Cultural Affairs (ECA) fosters mutual understanding between the United States and other countries by promoting personal, professional, and institutional ties between private citizens and organizations in the United States and abroad, as well as by presenting U.S. history, society, art and culture in all of its diversity to overseas audiences. Millions of prospective students learn about U.S. study opportunities through EducationUSA centers each year.

Academic Standards

​MPAcc students must maintain a GPA of at least a 3.0 at all times. Students who fall below a 3.0 are notified by the Graduate Studies Office that they are on probation. These graduate students will be allowed one quarter’s study to restore their cumulative GPA to at least the 3.0 level. The MPAcc Curriculum Committee may extend this probationary period by one quarter when they deem that such an extension is warranted by special circumstances. Those students who are unable to restore their cumulative GPA to at least a​ 3.0 in this additional quarter of probation will be terminated from the program.

No course grade of below a​ C may count toward the MPAcc degree. Only two course grades may be below a​ B. Students who have more than two grades of below a​​ B are subject to dismissal from the program and will be notified. Students who are dismissed for academic reasons may appeal to the MPAcc Curriculum Committee. The committee may allow students to repeat up to two courses in which they earn a grade of below a​​ B. The average of the original grade and the grade earned by repeating the course must be at least a​ B. A course may only be repeated once. If the average grade is still less than a​​ B, not further remedy is available and the average grade counts.

With readmission granted through appeal, students must maintain these same academic standards; however, if they again fall below these standards they will be dismissed and no further remedy will be available to them. Students who are not recommended for continuation must wait one year to reapply for admission to Graduate Studies.

Students are expected to successfully complete courses for which they register. Thus, the record of students with more than two W (withdrawal) or X (incomplete) course grades will be reviewed, with termination from the program as a possible consequence.

Other graduate academic requirements are set forth in the Graduate Studies Academic Policies section of this catalog. Entering MPAcc students are also provided this information during the orientation process.

In the event that a student is dismissed from the program twice as a result of these rules, readmission will not be permitted.

Students have the right to appeal to the MPAcc Curriculum Committee on actions taken under these grade standards and the probation process. According to the university policy, students also have the right to appeal individual course grades.

Advancement to Degree Candidacy, Graduation Application, Graduation GPA, and Other Graduate Studies Policies and Procedures

Eastern Washington University’s graduate student requirements must be met for all Eastern graduate degrees to be granted. Refer to the Graduate Studies Policies and Procedures.