Professional Accounting, Master of Professional Accounting (MPAcc)
The Master of Professional Accounting was created to best prepare Eastern Washington University graduates of our Bachelor of Business (BAB) in Professional Accounting with practical professional education that will yield long-term success in today’s highly-educated accounting workforce. Our 36 credit MPAcc will help bachelor’s degree graduates meet the 225 quarter-system credit requirement to sit for the Certified Public Accounting (CPA) Examination. Other students with a bachelor’s degree in business who completed the admissions criteria including all prerequisite coursework are also encouraged to apply.
College of Business Accreditation
Eastern began offering graduate business programs in 1966. The College of Business and Public Administration in which the MPAcc is offered has been AACSB-accredited since 1981.
To be admitted to the MPAcc, applicants must:
- hold a four-year baccalaureate degree from an accredited college or university
- have earned grades ≥3.0 GPA in the last 90 credits of their undergraduate degree
- have earned a score of at least 450 in the GMAT or the GRE equivalent (see below for GMAT waiver requirements)*
- have earned grades ≥2.5 in all of the following Eastern Washington University courses (or the equivalent as assessed by EWU's College of Business and Public Administration):
- ACCT 351 Intermediate I
- ACCT 352 Intermediate II
- ACCT 353 Intermediate III
ACCT 356 Cost Accounting I
- ACCT 450 Auditing I
- ACCT 454 Federal Income Tax I
Important note: prospects who have not successfully completed (earned ≥2.5) in all of the aforementioned prerequisite courses should NOT apply until they have accomplished this.
Applicant qualifications are assessed through the quality of performance in prior academic programs, as well as general aptitude measured by the GMAT* or GRE*. 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:
- the online application for Graduate Studies Admission
- one copy of official transcripts for all collegiate work completed**
- official GMAT/GRE* score
- $75 graduate application fee
- statement of intent demonstrating level of knowledge and intellectual maturity appropriate to the MPAcc
- current resume
Other information may be required at the discretion of CBPA's Director of Graduate Programs that may include an admissions interview, letters of reference, and an essay demonstrating critical thinking skills.
* The GMAT/GRE requirement may be waived for applicants who have earned an undergraduate business degree from an AACSB-accredited business school 1. with a cumulative or last 90-credit GPA ≥3.5, or 2. with ≥3.0 GPA and five or more years of professional work experience. Waivers are determined by CBPA's Director of Graduate Programs.
** Eastern alumni do not need to submit an EWU transcript.
For international students, additional MPAcc admissions requirements apply. International students must demonstrate English language competency with a minimum score of 92 TOEFL iBT, 580 paper-based TOEFL, or 7.0 IELTS.
Submit all application materials online. The mailing address for Graduate Studies is the following:
Graduate Studies Office
Eastern Washington University
206 Showalter Hall
Cheney, WA 99004-2444
MPAcc Program Admission Exception Policy
The MPAcc Program admission exception policy is an alternative admission process. CBPA's Director of Graduate Programs will consider applications from students requesting an exception to the minimum admissions criteria of an application GPA of ≥3.0 and GMAT score of at least a 450 (or GRE equivalent). To be considered for an exception, students must possess an index score (GPA x 200 + GMAT) of at least 1050 and submit both a letter of appeal and current resume. Letters of appeal should include why you want to earn an MPAcc, why you are capable of successfully completing the degree, and what the MPAcc Program should know about your qualifications. CBPA's Director of Graduate Programs reviews applications throughout the year.
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 letter from the Graduate Studies Office. Newly admitted students (and most applicants) meet with CBPA's Director of Graduate Programs prior to starting the program.
Mathematics and Communications Skills Required
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 necessary preparation for the MPAcc program, and courses in differential calculus are highly recommended.
Computers and Research
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 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.
MPAcc students must maintain a GPA ≥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. CPBA's Director of Graduate Programs, in consultation with CBPA's Accounting Chair, may extend this probationary period by one quarter when it is deemed that such an extension is warranted by special circumstances; 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. Students who are dismissed for academic reasons may submit a written appeal to the MPAcc Program in writing to CBPA's Director of Graduate Programs. 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. In the event that a student is dismissed from the program twice as a result of academic standards violations, readmission will not be permitted.
No course grade of below a 2.5 may count towards the MPAcc degree. Only two course grades may be below a 3.0. Students who have more than two course grades of below a 3.0 are subject to dismissal from the program and will be notified of such action by Graduate Studies. Students who are dismissed for academic reasons may submit a written appeal to the MPAcc Program in writing to CBPA's Director of Graduate Programs. Students may be allowed to repeat up to two courses in which they earn a grade of below a 3.0. The average of the original grade and the grade earned by repeating the course must be at least a 3.0. A course may only be repeated once. If the average grade is still less than a 3.0, no further remedy is available and the average grade counts.
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 by CBPA's Director of Graduate Programs, with termination from the program as a possible consequence subsequent to consultation with CBPA's Accounting Chair.
Additional notes: Entering MPAcc students are provided academic standards information during the orientation process. Other graduate academic requirements are set forth in the Graduate Studies Academic Policies section of this catalog. All CBPA academic standards, policies, and procedures are subject to compliance with the University's current academic standards and appeals process.
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 CBPA's Director of Graduate Programs. 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.
Internships and Beta Alpha Psi Membership
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 Professor Susan Megaard at 509.828.1257 or firstname.lastname@example.org. Membership in Beta Alpha Psi, the accounting honors facility, is also advantageous.
The purpose of Beta Alpha Psi is to 1. recognize outstanding academic achievements in the field of accounting, finance, and information systems, 2. promote the study and practice of professional fields related to these disciplines, 3. provide opportunities for self-development and association among members and practicing financial professionals, and 4. encourage a sense of ethical, social, and public responsibilities.
Advancement to Degree Candidacy, Graduation Application, Graduation GPA, and Other Graduate Studies Policies and Procedures
Refer to the Graduate Studies Policies and Procedures section of this catalog for Eastern Washington University’s graduate student requirements that must be met for all Eastern graduate degrees to be granted.
Course Schedules and Time Limits
MPAcc courses traditionally meet once a week from 6:–9:40 p.m. at EWU Spokane (Summer courses traditionally start at 5:30 p.m.). 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. Three-fourths of the minimum credits required for the MPAcc degree (at least 27 credits) must be Eastern Washington University resident credits. The remaining courses may consist of Eastern extension credits or approved residence or extension credits from other accredited institutions, provided that they are pre-approved by CBPA's Director of Graduate Programs.
The minimum time for degree completion for a full-time student is three quarters. Until further notice, the plan is for three or four graduate-level accounting (ACCT) courses to be offered each quarter. MPAcc students working full-time should consider taking four or eight credits (two courses) a quarter. Students’ ability to take a traditional full-time graduate load of 12 credits is predicated upon students’ need for all three or four of the quarter’s graduate-level accounting courses offered that quarter. The MPAcc program must be completed within six years.
Assessed tuition and fees for MPAcc ACCT courses are levied at the standard Eastern Washington University graduate level. 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
Visiting graduate students may enroll in MPAcc courses on a space-availability basis, provided that they meet the prerequisites and have provided CBPA's Director of Graduate Programs 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 CBPA's Director of Graduate Programs. 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.
MPAcc Program Structure and Coursework (36 quarter-system credits)
|ACCT 522||ADVANCED BUSINESS LAW||4|
|ACCT 551||ADVANCED AUDITING||4|
|ACCT 552||CONTEMPORARY ACCOUNTING THEORY||4|
|ACCT 553||ADVANCED FINANCIAL ACCOUNTING||4|
|ACCT 555||ADVANCED TAX||4|
|ACCT 558||ACCOUNTING FOR GOVERNMENTAL AND NOT-FOR-PROFIT ENTITIES||4|
|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 Forensic Accounting, Health Care Accounting, Health Care Business Law, Tax Research, Tax Planning, Accounting for Natural Resources and Sustainability, Professional Financial Accounting Research, Professional Consulting in an Accounting Firm, Business Analytics in Accounting Practice, Accounting History, Accountants as Academicians. Please refer to EagleNet for current quarterly offerings. Students who have academic credit or professional knowledge may petition to substitute accounting electives or non-accounting electives.
Students who are NOT Graduates of Eastern’s Bachelor of Arts in Business (BAB) in Professional Accounting:
Within a few weeks after applicants are notified of their admission to MPAcc by the Graduate Studies Office, a course-by-course review of prior accounting courses taken by admitted MPAcc students who are not alumni of Eastern's BAB in Professional Accounting program will be conducted by the College of Business and Public Administration. Students will be contacted concerning which course syllabi need to be submitted for this review to be started. The results of the review will be a customized program of study that will be discussed in a student meeting with the College of Business and Public Administration’s Director of Graduate Programs so students can be cleared to register for their first MPAcc quarter. All MPAcc students must complete a minimum of 36 credits of approved MPAcc coursework.
Students who ARE Graduates of Eastern’s BAB in Professional Accounting:
To best assure that Eastern BAB Accounting graduates admitted to MPAcc limit the overlap between their undergraduate-level and graduate-level Eastern courses, a customized program of study will be developed for this subset of MPAcc students that substitutes out the graduate-level courses they have already taken at an undergraduate level with advanced MPAcc electives. MPAcc students will not be cleared for initial MPAcc registration until they have been provided a customized program of study that will be discussed in a student meeting with the College of Business and Public Administration’s Director of Graduate Programs. All MPAcc students must complete a minimum of 36 credits of approved MPAcc coursework.
Student Learning Outcomes–students will
- be capable of preparing balance sheets;
- be capable of preparing cash flow statements;
- be capable of preparing federal income tax returns;
- be capable of preparing financial and capital budgets;
- be capable of preparing income statements;
- be prepared for the Certified Public Accountant exam.