Professional Accountancy Program Overview
Our AACSB-accredited online Master of Professional Accountancy program uniquely prepares you to become a certified public accountant (CPA) by providing a broad foundation in accounting principles and business applications.
This flexible and cost-effective online program enables you to master both traditional and contemporary accounting practices and provides you with the critical-thinking and problem-solving skills required to adapt and thrive in rapidly changing business environments.
This 100% online program requires only 36 credit hours, all of which can be completed at your own pace in as little as a year. Each online course is taught by the same PhD business professionals who teach on campus.
CPA Preparation
Our Master of Professional Accountancy program provides 150 semester hours and has college credits available in three specific areas – business ethics, accounting research, and business communication. This program meets national CPA certification eligibility and meets the state requirements for Texas. If you live outside of Texas, please visit your state’s board of public accountancy to ensure that this program meets any requirements specific to your state.
In January 2024, the CPA will introduce a new format called the “core + discipline” model. This will allow candidates a greater ability to gear their exam toward their areas of interest. Our online Master of Professional Accountancy program prepares students for this upcoming change.
Alumni Pathways
As a graduate of our online Master of Professional Accountancy program, you’ll have the skills and qualifications needed to excel at domestic and international business. Mastery of accounting, auditing, and management will make you highly sought after in a wide variety of industries, and those who earn their CPA certification will only improve their employment prospects.
Below are just a few of the businesses our alumni work for:
- Wells Fargo
- Chevron
- Whitley Penn
- Haynie & Company
- Ernst & Young
- Texas Education Agency
- Saulsbury Industries
Careers for Master of Professional Accountancy Graduates
Earning your Master of Professional Accountancy not only prepares you to sit for the CPA exam; it can also unlock opportunities for financial positions in a wide variety of industries. Some of the roles available for professionals with a Master of Professional Accountancy include:
Prep Courses - Business Leveling
Preparation Required for Conditional Admission – ECON 2301 and ECON 2302 can be taken in lieu of BUSI 6325. Required 12 credit hours.
BUSI 2342 - Principles of Statistics
8 weeks
3
The course is an introduction to the principles of statistics and their application to problems in business and economics. Topics include the basics of probability theory, descriptive statistics, sampling methods, statistical estimation, hypothesis testing, and the basics of linear regression. Prerequisite(s): MATH 1324
BUSI 6325 - International Business
8 weeks
3
The course investigates government and businesses across borders and the dynamics between countries/regions, including country profiles, national economic policies, regional integration, trade, law, and foreign direct investment. This course is macro in nature and focuses on international business and its overriding theories, and how to apply them in management decisions. Cross-listed with MRKT 6301.
MNGT 3310 - Principles of Management
8 weeks
3
Fundamental concepts of management including principles of administration, modern organization theory, goal-setting, leadership, and decision-making. This is a study of the impact of societal influences and ethical consideration on business decision-making. Special attention is given to business stakeholder relationships and the role of the organization in the community.
MRKT 3300 - Principles of Marketing
8 weeks
3
Survey of marketing fundamentals with focus upon product, price, promotion, and distribution within the context of business decision-making.
Prep Courses - Accounting Leveling
Preparation Required for Unconditional Admission – ACCT 2301 and ACCT 2302 can be taken in lieu of ACCT 6301. Required 18 credit hours. 3.0 GPA Required
ACCT 3301 - Intermediate Accounting I
16 weeks
3
In-depth study of accounting theory, generally accepted accounting principles, and the techniques involved in measuring, recording, summarizing, and reporting financial data for business organizations. Prerequisites are ACCT 2301 and ACCT 2302 or ACCT 6301.
ACCT 3302 - Intermediate Accounting II
8 weeks
3
Continuation of the in-depth study of accounting principles and techniques that was started in ACCT 3301.
ACCT 3303 - Cost Accounting Principles
16 weeks
3
The study of the accumulation, measurement, assignment, and analysis of costs to satisfy management objectives for planning, control, and evaluation. Prerequisites are ACCT 2301 and ACCT 2302 or ACCT 6301.
ACCT 3305 - Federal Income Tax
8 weeks
3
Introduction to the federal tax system as it applies to individuals, corporations, and partnerships. Current income tax concepts and research methods are introduced for use in problem-solving and planning in taxation. Prerequisites are ACCT 2301 and ACCT 2302 or ACCT 6301.
ACCT 4306 - Auditing
8 weeks
3
Fundamentals of assurance services are covered, including risk analysis, evaluation of internal control, audit planning, testing, and reporting. Prerequisite(s): ACCT 3301, and either ACCT 3302 or ACCT 4311
ACCT 6301 - Accounting Analysis
8 weeks
3
A foundation in the fundamentals of financial and managerial accounting information designed for the planning, assessment, and control of business entities. Emphasizes the use of information for decision-making. May not be taken for MPA core or elective credit. Prerequisite(s): BUSI 2342 - Principles of Statistics.
Core Courses
24 Hours Required
ACCT 6302 - Contemporary Control Systems
8 weeks
3
A study of the design, implementation, and evaluation of control systems intended to support and direct strategic objectives of various organizations. Prerequisite(s): ACCT 6302 or ACCT 6305 or ACCT 6315 or ACCT 6316
ACCT 6305 - Topics in Financial Accounting
16 weeks
3
Development of the theories, principles, and techniques of accounting for partnerships, branches, business combinations, and consolidations as well as multinational business organizations. Completion of the course requirements qualifies for 1 hour of research credit with the Texas State Board of Public Accountancy. 6 credit hours of Intermediate Accounting are required.
ACCT 6311 - Information Systems Management
8 weeks
3
Methods and problem resolution in developing and managing company-wide information systems.
ACCT 6313 - Professional Ethics
8 weeks
3
Historical development of ethical theories, roles of the professional in contemporary society with respect to economic, social, political, and technological problems. Case evaluations and discussion designed to develop professional standards for ethical behavior. ACCT 6301 or equivalent is required prior to enrolling in this course.
ACCT 6315 - Topics in Federal Income Tax
16 weeks
3
Federal Income Tax law, rules, and regulations relating to partnerships, corporations, estates, and trusts. Completion of the course requirements qualifies for 1 hour of research credit with the Texas State Board of Public Accountancy. 3 credit hours of tax or equivalent is required to take this course.
ACCT 6316 - Topics in Auditing
16 weeks
3
A conceptual approach to the auditing process, stressing the interrelationships of objectives, standards, techniques, and procedures. Prerequisite: 6 credit hours of intermediate accounting or equivalent.
ACCT 6374 - Professional Accountancy Capstone I
8 weeks
3
This course is the first in a two-part Professional Accountancy capstone experience that prepares students for Accounting profession involvement. Preparation for the CPA, CMA, CIA, CFE, EA, or CISA professional exams is the focus of the course. Prerequisite(s): ACCT 6302 or ACCT 6305 or ACCT 6315 or ACCT 6316
ACCT 6375 - Professional Accountancy Capstone II
8 weeks
3
This course is the second in a two-part Professional Accountancy capstone experience that prepares students for accounting profession involvement. Preparation for the CPA, CMA, CIA, CFE, EA, or CISA professional exams is the focus of the course.
Courses Beyond the Core
6 Hours Required – Please consult with your faculty advisor regarding courses.
BLAW 6301 - Legal Environment of Business
8 weeks
3
A foundation in the role of law in our system of business and commerce both facilitating and constraining business decision-making. In addition, this course will introduce the operation of legal institutions and the fundamentals of legal reasoning.
FINA 6320 - Financial Management
8 weeks
3
Survey of foundational concepts in financial management; in particular, introduction to capital budgeting and financing concepts that include discounted cash flow analysis and its applications to valuation of bonds, stocks, and corporate capital assets. Prerequisite(s): ACCT 6301 or equivalent.
Electives
6 hours are required. Select from the courses listed below or select any other graduate level School of Business course, except leveling classes, with approval of the student’s advisor. ACCT6301 Accounting Analysis is a prerequisite to FINA6320 Financial Management.
ACCT 6320 - Fraud Examination and Forensic Accounting
8 weeks
3
An advanced approach to fraud examination and forensic accounting. Topics include legal environment for fraud examiners, fraud prevention, investigation techniques, and financial statement frauds.
ACCT 6310 - Energy Accounting
16 weeks
3
The course will cover advanced topics in energy accounting. Topics include: joint interest audits, contractor audits, asset valuations, direct charges, carried interests, farmouts/farm-ins, transportation and refining, gas balancing, sub chapter K elections, tax credits, reclamation costs. Prerequisite(s): ACCT 6301 or equivalent.
Admission Requirements
Regular Admission Requirements
- Bachelor’s degree from an accredited college or university
- GPA of 3.00 or better in the last 60 credit hours
Conditional Admission
- Official transcripts certifying a bachelor’s degree awarded by an accredited college or university
- GPA between 2.99 and 2.5 in the last 60 credit hours of coursework leading to the baccalaureate degree
- 2 letters of recommendation or professional email references
- Allowed to take up to 12 credit hours of graduate work as advised, one course at a time, and must earn a B or better
- If student earns below a B, GMAT is required for readmission
- No elective course may be taken by a student in conditional status
Conditional Admission With Dean’s Approval
- Official transcripts certifying a bachelor’s degree awarded by an accredited college or university
- GPA between 2.49 and 2.25 in the last 60 credit hours of coursework leading to the baccalaureate degree
- GMAT with minimum score of 500 (based on GPA)
- Essay expressing interest may be requested
- 2 letters of recommendation or professional email references
- Allowed to take up to 12 credit hours of graduate work as advised, one course at a time, and must earn a B or better
- No elective course may be taken by a student in conditional status
Students granted conditional status will be changed to regular status upon successful completion of a minimum of 12 semester credit hours of Master of Professional Accountancy coursework with a grade of B or better in each course taken.
Official Transcripts
Copies of official transcripts must come directly from the school in a sealed envelope and can be mailed to:
UT Permian Basin
Graduate Studies Office
4901 E. University Blvd.
Odessa, TX 79762
Official transcripts in electronic format can be sent to gradstudies@utpb.edu.
Supporting Documents
All supporting documents related to a graduate program, such as letters of recommendation, essays, statements of interest, resumes, professional work experience, and awards should be sent to the Graduate Studies Office:
UT Permian Basin
Graduate Studies
4901 E. University Blvd.
Odessa, TX 79762-0001
Electronic versions of supporting documents may be emailed to gradstudies@utpb.edu.
Application Fee
The application fee is $40.
Veterans and Active Duty Military: Your application fee is waived for this program. Get details now.
We’re pleased to offer program admission on a rolling basis.
Rolling admission refers to our process of accepting and evaluating applications as we receive them and moving any applications that miss the deadline to the next semester. However, if you want to enroll in courses for a specific semester, you will need to make note of the application deadlines found below. If you don’t complete your application and submit the required materials by the deadline, your application will be rolled over to the next semester.