Graduate Catalog 2024-2025 
    
    Nov 24, 2024  
Graduate Catalog 2024-2025

Master of Professional Accounting, MPAcc


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The MPAcc program provides students with a high quality education which prepares them for careers in corporate accounting, public accounting and for entrance into doctoral programs in business and accounting. MPAcc students not only gain technical accounting proficiency, they also prepare to enter the fast-paced business world. Ethics and technology as well as oral and written skills are incorporated into every aspect of the curriculum.

Completion of the MPAcc program satisfies the requirements needed to take the Certified Public Accountant (CPA) examination in the state of Georgia. Combined with an undergraduate degree, the MPAcc also satisfies the educational requirements of 150 total semester hours and 30 hours of upper-level courses needed to obtain certification. Courses completed during the program give students the confidence and technical knowledge needed to successfully complete the outside work experience requirements. 

MPAcc Learning Outcomes

  • Communicate at a professional level in oral presentations and in writing.
  • Identify how globalization affects organizations and their environments.
  • Recognize the importance of ethical decision-making.
  • Understand the various forms of accounting and be able to apply these principles and practices in a professionally responsible manner to accounting and business processes and systems.

MPAcc Admission Requirements

Applicants to the MPAcc program must hold a bachelor’s degree. Admission requires submission of all undergraduate transcripts. The MPAcc program at the Richards College of Business relies on a competitive admission process. Meeting the requirements does not necessarily guarantee admission into the program. In all cases, final admission decisions are made by the MPAcc Graduate Admissions Committee. Admission requirements may be met under any one of the following three conditions:

1. An undergraduate accounting degree from an AACSB-accredited institution with an overall GPA of 3.1 or higher (on a scale of 4.0); and an accounting GPA of 3.0 or higher (on a scale of 4.0) based on a minimum of 9 hours of upper-division (3000-4000 level) accounting courses; OR

2. An undergraduate degree from an AACSB-accredited institution with an overall GPA of 3.2 or higher (on a scale of 4.0); and an accounting GPA of 3.2 or higher (on a scale of 4.0) based on a minimum of 9 hours of upper-division (3000-4000 level) accounting courses; OR

3. An undergraduate degree from a non-AACSB-accredited institution with an overall GPA of 3.2 or higher (on a scale of 4.0); and an accounting GPA of 3.5 or higher based on a minimum of 9 hours of upper-division (3000-4000 level) accounting courses; evaluated on a case-by-case basis by the MPAcc Graduate Admissions Committee.

Note: International students must submit a minimum of 550 paper-based, 213 computer-based, or 79-80 internet-based TOEFL score.

Course Requirements


To obtain a Master of Professional Accounting, a student with a degree in accounting from UWG or an equivalent program must complete ten (10) courses (30 semester hours) beyond the foundation and basic accounting courses.

The program is open to students with undergraduate degrees in accounting as well as students with degrees in fields other than accounting. Foundation and basic accounting courses are required of candidates who have not successfully completed these courses. The Department of Accounting & Finance Graduate Committee will evaluate transcripts of previous academic work to determine the number, if any, of these courses that will be required.

Foundation Courses (Common body of knowledge)


  • ACCT 2101 - Financial Accounting
  • ACCT 2102 - Managerial Accounting

All incoming students - with or without an undergraduate accounting degree - will receive access to MBA Math to build or refresh their foundational knowledge in business disciplines outside of accounting. In addition, all students are required to complete the Basic Accounting Courses. A student admitted to the MPAcc program may take any required or selective ACCT-designated graduate course so long as the applicable course prerequisites have been satisfied prior to taking it.

Basic Accounting Courses


  • ACCT 3212 - Financial Reporting I
  • ACCT 3213 - Financial Reporting II
  • ACCT 3232 - Managerial Accounting
  • ACCT 3251 - Income Tax Accounting for Individuals
  • ACCT 4241 - Accounting Information Systems
  • ACCT 4261 - Auditing

Additional Requirements


A minimum cumulative GPA of a 3.0 is required for all MPAcc students. Only courses in which a student previously earned a grade lower than a “B” may be repeated. Students may repeat no more than two graduate courses. Only one repeat per course is allowed. The new grade will not replace the previously earned grade; instead, the grade received in the second attempt will be averaged into the student’s overall GPA calculation. If a student’s cumulative GPA drops below a 3.0, the University’s policies on academic probation, suspension, and dismissal apply (see Academic Standards in the General Academic Policies section of the catalog).

All requirements must be completed within six (6) years from the date of matriculation as a graduate student.

Any MPAcc student earning two or more grades, “F” or “WF” -in any combination- during the course of his or her program of study will be subject to dismissal from the program.

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