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Master of Professional Accounting (MPA)

GMAT Waiver offered

The MPA degree at West Texas A&M University can be earned in two ways. The traditional degree is a master’s degree earned after completing a bachelor’s degree.  The second option is a program that integrates the undergraduate Bachelor of Business Administration in Accounting and the graduate Master of Professional Accounting degrees. Both degree paths provide a foundation for a career as a certified public accountant or to continue your path toward a doctorate degree.


General Admission Requirements

Graduate School Admission:

  1. Admission: Applicants with an undergraduate overall GPA of 3.0 or higher and a GPA for accounting courses above principles of 3.0 or higher may opt out of taking the GMAT exam by submitting the GMAT Score Waiver Request Form.
  2. Conditional Admission: Students that do not qualify for regular admission are granted conditional admission when the applicant has an undergraduate overall GPA of 2.5 or higher and a GPA for accounting courses above principles of 2.5 or higher and scores in the 30th percentile composite of the GMAT.
  3. Students not qualifying for regular or conditional admission will be denied admission and may consult with the dean of the Graduate School for assistance on future admission possibilities or possible committee review for conditional admission based on special circumstances consistent with House Bill 1641.

Secondary Admission Requirements for Paul and Virginia Engler College of Business

Graduate Pre-Business Considerations:

  • Undergraduate grade point average (GPA)
  • GMAT score or GMAT Score Waiver Request Form
  • Official transcripts
  • Resume showing career progression
  • Statement of goals for pursuing a graduate business degree
  • Three letters of recommendation: Recommendation Letter Form
  • Deadlines: August 1 (Fall), December 1 (Spring), May 1 (Summer)

Graduate Business Regular Admission Considerations:

  • Undergraduate grade point average (GPA)
  • GMAT score or GMAT Score Waiver Request Form
  • Official transcripts
  • Resume showing career progression
  • Statement of goals for pursuing a graduate business degree
  • Three letters of recommendation: Recommendation Letter Form
  • Deadlines: August 1 (Fall), December 1 (Spring), May 1 (Summer)

M.P.A. Degree Requirements

Options

  • Plan I (Thesis)
  • Plan II (Non-Thesis)

Students who enter the M.P.A. degree program on probation may be required to take leveling courses in areas where a grade of "C" or lower was earned. Students seeking the M.P.A. degree must establish proficiency in the following areas in addition to requirements for the M.P.A. degree:

  • introductory, intermediate, tax, systems, cost accounting and auditing
  • economics
  • statistics
  • marketing
  • management
  • finance

Proficiency may be established by courses taken in an undergraduate program, by completing advanced-standing examinations or by taking the following courses or their equivalent: ACCT 6300, 3311, 3331, 3332, 3371, 3375, 4351, MGT 6300, MKT 6300, FIN 6300, CIDM 6300 and ECON 6300.

Additional Requirements

Students must complete 36 semester hours in advanced and graduate courses, including at least 18 semester hours in accounting.  At least 18 semester hours must be in 6300-level courses (excluding ACCT 6300, MGT 6300, MKT 6300, FIN 6300, CIDM 6300 and ECON 6300).

The following graduate courses are required:

  • ACCT 6306 - Seminar in Accounting Theory
  • ACCT 6309 - Seminar in Tax Research
  • ACCT 6310 - Seminar in Auditing
  • ACCT 6321 - Ethical Solutions in Professional Accounting
  • Nine semester hours advanced accounting elective (excluding ACCT 6300 and ACCT 6305)
  • Three semester hours from ECON 6306: Seminar in Advanced Macroeconomic Theory, ECON 6312: Seminar in Money & Banking, or ECON 6341: Seminar in International Economics and Economic Development
  • Six semester hours of graduate elective courses in economics (ECON), finance (FIN), or computer information systems & decision management (CIDM)
  • Plan I (Non-thesis) Six hours of advanced graduate accounting electives (excluding ACCT 6300 and ACCT 6305) or Plan II (Thesis) ACCT 6301 and ACCT 6302
  • Pass comprehensive final exam

 B.B.A./M.P.A. Degree Requirements 

General Requirements for the Administration (B.B.A.)

Degree Integrated Program

  • At least 18 semester hours must be in courses numbered 6300 or above.
  • This program will be a non-thesis program.  Students desiring to do a thesis program will be required to complete the regular M.P.A. degree program.
  • Application for entry into the program will be made during the semester in which the student completes 90 hours of course work. Graduate course work cannot be taken prior to acceptance into the program.
  • Admission: Applicants with an undergraduate overall GPA of 3.0 or higher and a GPA for accounting courses above principles of 3.0 or higher may opt out of taking the GMAT exam by completing the GMAT Election form with the MPA administrator.
  • Conditional Admission: Students that do not qualify for regular admission are granted conditional admission when the applicant has an undergraduate overall GPA of 2.5 or higher and a GPA for accounting courses above principles of 2.5 or higher and scores in the 30th percentile or higher of the GMAT. 
  • Students not qualifying for regular or conditional admission will be denied admission and may consult with the dean of the Graduate School for assistance on future admission possibilities or possible committee review for conditional admission based on special circumstances consistent with House Bill 1641.
  • Applicants must have completed the following accounting courses prior to admission: ACCT 2301, 2302, 3311, 3331, 3332, 3371, 3375.

Required Courses for the Integrated B.B.A./M.P.A. Degree Program (150 hours)

University core curriculum requirements (42 hours) must include ECON 2301.

Paul and Virginia Engler College of Business Requirements (39 hours)

  • MATH 1325, ECON 2302, Advanced Economics Elective, BUSI 3312, ACCT 2301, 2302, CIDM 2342, CIDM 3330, FIN 3320, MGT 3330, MGT 4315, MKT 3340, and a course in the COB writing component

Undergraduate Accounting Requirements (21 hours)

  • ACCT 3311, ACCT 3331, ACCT 3332, ACCT 3371, ACCT 3375, ACCT 4351, and CIDM 4331

Undergraduate Electives (21 hours)

Graduate Accounting Requirements (12 hours)

  • ACCT 6306 - Seminar in Accounting Theory
  • ACCT 6309 - Seminar in Tax Research
  • ACCT 6310 - Seminar in Auditing
  • ACCT 6321 - Ethical Solutions in Professional Accounting

Advanced Accounting Electives for Graduate credit (15 hours)

  • Fifteen semester hours of ACCT graduate electives (excludes ACCT 6300 and ACCT 6305)

Other Business Electives (9 hours)

  • Three semester hours from ECON 6306: Seminar in Advanced Macroeconomic Theory, ECON 6312: Seminar in Money & Banking, or ECON 6341: Seminar in International Economics and Economic Development
  • Six semester hours of graduate elective courses in economics (ECON), finance (FIN), or computer information systems & decision management (CIDM)

Pass Comprehensive Exam

  • During the last semester of course work for the B.B.A./M.P.A. degree, the student will be required to take a comprehensive written and/or oral exam covering the M.P.A. core courses.  The examination will be administered by a three-member graduate accounting faculty committee.  If the student fails the first examination, one semester or equivalent (16 weeks or two summer sessions) must elapse before the student takes the exam again.  Additional course work or directed study will be recommended for the student in the interim.

For program specific or comprehensive examination questions, please contact: Dr. Darlene Pulliam, professor of accounting at dpulliam@wtamu.edu.

Program Details

The MPA program is available to all applicants with a four year bachelor's degree in accounting, or a related field with 18 or more hours in accounting from a regionally accredited university and does not require a bachelor's degree in business or a related field. The 36 hour program includes 18 hours in accounting, and is available as 100% online asynchronous courses to meet the degree requirements. Students that do not want to complete their entire program online are welcome to complete some courses on campus in addition to the online mode.

Our MPA program is designed for full time employed professionals allowing up to six years for completion to complement your work-life balance, however most students complete the program in a two year period. Students can choose their course load each semester within five semesters each year:

  • Fall - Last week of August through the end of November, 14 weeks
  • Winter Intersession - Mid-December to beginning of January, 4 weeks
  • Spring - Mid-January through the end of April, 14 weeks
  • Summer 1 - Beginning of June through the first week of July
  • Summer 2 - Second week of July through the third week of August

Course Introductory Videos

You can view course introductory videos for some of our graduate courses on our Graduate Course Schedule Page.

Learning Objectives for the MPA Program

The College of Business at West Texas A&M University seeks to prepare students in the Master of Professional Accounting (MPA) degree program for careers in business and to foster their professional growth and advancement via the key learning goals. The key learning goals for the MPA are as follows.

Goal 1 - Professional Communication  
Goal 2 - Critical Thinking  
Goal 3 - Business Environment  
Goal 4 - Accounting Integration  

Apply Now

Go to our Graduate Application Process page for more information about how to apply.

Contact Information

Paul and Virginia Engler College of Business
Graduate Business Programs
Phone:  (806) 651-2500
Email: COBGrad@wtamu.edu
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Classroom Center 216 | West Texas A&M University | WTAMU Box 60768 | Canyon, Texas 79016 | (806) 651-2530