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.
The MPAcc curriculum has been infused with the application of research as well as computer, quantitative, written and oral communications skills as they relate managerial decision making. To succeed in the MPAcc program, students need to possess these skills including mathematics up to at least the finite mathematics level prior to starting their studies. Students should expect that courses will require research on topics beyond what is found in assigned texts and materials. Eastern offers computer labs and access to nationwide data banks. MPAcc students also have access to EWU’s John F. Kennedy Library on the Cheney campus, the Spokane Academic Library on the Spokane campus, online library resources and other assistance.
College of Business Accreditation
Eastern began offering graduate business programs in 1966. The College of Business and Public Administration (CBPA) in which the MPAcc is offered has been AACSB-accredited since 1981.
MPAcc students must maintain a GPA ≥3.0 at all times. Students who fall below a 3.0 GPA 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 ≥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 ≥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 <B- may count towards the MPAcc degree. Only two course grades may be <B. Students who have more than two course grades <B 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 <B. The average of the original grade and the grade earned by repeating the course must be ≥B. A course may only be repeated once; to take advantage of the cumulative GPA recalculation in the repeat policy, you must inform Records and Registration that you repeated a course. If the average grade is still <B, 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 are often an effective way to access the top jobs in the best accounting firms. Up to 4 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 email@example.com.
Beta Alpha Psi Membership
Membership in Beta Alpha Psi is strongly recommended for all MPAcc students. 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. Email for information on joining EWU's Beta Alphi Psi chapter.
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 to 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 (≥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. Accounting plans to offer three or four graduate-level accounting (ACCT) courses 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.
Tuition–assessed tuition and fees for MPAcc ACCT courses are levied at the standard Eastern Washington University graduate level.
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 ACCOUNTING 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, 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.
|SMALL BUSINESS ACCOUNTING|
|GLOBAL ACCOUNTING ENVIRONMENTS|
Students who are NOT graduates of Eastern’s 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. 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 all 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 CBPA's Director of Graduate Programs. All MPAcc students must complete a minimum of 36 credits of approved MPAcc coursework.
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.
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.
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.