This is an archive of the 2023-2024 University Catalog.
To access the most recent version, please visit catalog.csun.edu.

This is an archive of the 2023-2024 University Catalog.
To access the most recent version, please visit catalog.csun.edu.

This is an archive of the 2023-2024 University Catalog.
To access the most recent version, please visit catalog.csun.edu.

UNIVERSITY CATALOG: 2023-2024

Program: M.P.Acc., Professional Accountancy

Program Description

The Master of Professional Accountancy (MPAcc) degree program is a one-year full-time (or two-years part-time) program designed to prepare students for successful careers in the field of public accounting. Students complete a rigorous program that develops their technical knowledge, ethical decision-making ability, communication competence, and research and critical-thinking skills.

Program Candidates

The program is particularly well suited for the following groups of prospective applicants:

  1. Individuals with a degree in business or other non-accounting discipline who are interested in making a professional career change to accounting to become a CPA.
  2. International students with a bachelor’s degree in accounting or another discipline who want to obtain CPA licensure in the United States.
Admission into programs leading to licensure and credentialing does not guarantee that students will obtain a license or credential. Licensure and credentialing requirements are set by agencies that are not controlled by or affiliated with the CSU, and requirements can change at any time. For example, licensure or credentialing requirements can include evidence of the right to work in the United States (e.g., Social Security number or taxpayer identification number) or successfully passing a criminal background check. Students are responsible for determining whether they can meet licensure or credentialing requirements. The CSU will not refund tuition, fees, or any associated costs to students who determine subsequent to admission that they cannot meet licensure or credentialing requirements. Information concerning licensure and credentialing requirements is available from the department. See Notice to Students: Licensure and Certification for more information.

Program Requirements

A. Admission Criteria

Successful applicants must have:

  1. A four-year baccalaureate degree from a regionally accredited institution.
  2. Good academic standing at the last college or university attended.
  3. Earned one of the following:
    1. A minimum cumulative grade point average of 3.0 in all units attempted as an undergraduate, independent of when the degree was granted; or,
    2. A minimum grade point average of 3.0 in the last 60 semester/90 quarter units attempted from all postsecondary institutions attended, including all units from the entire semester or quarter in which the 60/90 units began; or,
    3. An acceptable postbaccalaureate degree from a regionally accredited institution with:
      1. A minimum cumulative grade point average of 3.0 in all units attempted as an undergraduate, or
      2. A minimum grade point average of 3.0 in the last 60 semester/90 quarter units attempted from all postsecondary institutions attended.
  4. Successfully completed Introduction to Financial Accounting (with a “B” or higher) and Introduction to Managerial Accounting (with a “B” or higher) from a regionally accredited university or community college.
  5. A GMAT score in the top 50th percentile of both verbal and quantitative, or GRE equivalent, unless applicants have earned a graduate degree, or an undergraduate degree with a cumulative GPA of 3.2 or higher, from a regionally accredited institution.
    Also, the Nazarian MPAcc Admissions Committee may, at its discretion, waive the GMAT/GRE requirement for applicants who have both: (a) a minimum 3.0 GPA in the last 60 units taken at a regionally accredited academic institution of higher education and (b) professional work experience of at least four years.

B. Requirements for the Degree

To earn the Master of Professional Accountancy, candidates must complete the 32 units of coursework as described below with a 3.0 or higher GPA. The maximum time allowable to complete the degree is five calendar years from the date of admission.

1. Required Courses (29 units)

ACCT 511 Accounting Ethics and Professional Responsibilities (3)
ACCT 536 Accounting for Governmental and Nonprofit Entities (3)
ACCT 600 Taxation of Individuals and Property Transactions (3)
ACCT 605 Introduction to Audit and Attestation (3)
ACCT 620A Financial Accounting Reporting I (3)
ACCT 620B Financial Accounting Reporting II (3)
ACCT 620C Financial Accounting Reporting III (3)
ACCT 624 Advanced Audit and Attestation (2)
ACCT 625 Federal Taxation of Entities (3)
IS 530 Accounting Information Systems (3)

2. Culminating Experience (3 units)

ACCT 697 Directed Comprehensive Studies in Accountancy (3)

Total Units Required for the MPAcc Degree: 32

Contact

Department of Accounting
Chair: Rishma Vedd
Bookstein Hall (BB) 3123
(818) 677-2461

Graduate Coordinator: Rafi Efrat
(818) 677-3967

Staff: Jaime Blechman
(818) 677-2461

Staff: Ivett Gallegos
(818) 677-2461

Program Learning Outcomes

Students receiving a Master of Professional Accountancy will be able to:

  1. Identify, analyze and propose solutions to solve complex problems in accounting and related business matters using critical-thinking skills.
  2. Recognize and analyze ethical and professional responsibility issues in accounting and related business situations.
  3. Apply accounting knowledge and practice-based skills with a global perspective.
  4. Demonstrate proficiency with knowledge and use of information systems in accounting and related business matters.
  5. Communicate clearly and effectively their analysis of complex problems in accounting and related business matters.
  6. Research accounting literature for both structure and unstructured problems.
  7. Apply data analysis tools to analyze structured and unstructured data and information relevant to accounting and related business practice.
  8. Attain the necessary knowledge and skills required to succeed in passing the CPA examination.