Professional Accountancy

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.

Courses
Duration
Credits
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
Prerequisites: MATH 1324 - Applications of Discrete Mathematics
Semesters Offered: Spring B 2024 Summer A 2024 Summer B 2024
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.
Prerequisites: N/A
Semesters Offered: Spring B 2024 Summer B 2024 Fall B 2024 Spring B 2025 Summer A 2025 Summer B 2025 Fall A 2025 Fall B 2025
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.
Prerequisites: N/A
Semesters Offered: Summer A 2024
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.
Prerequisites: ECON 2301 - Principles of Macroeconomics ECON 2302 - Principles of Microeconomics
Semesters Offered: Summer A 2024
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

Courses
Duration
Credits
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.
Prerequisites: ACCT 2301 - Principles of Financial Accounting ACCT 2302 - Principles of Managerial Accounting ACCT 6301 - Accounting Analysis
Semesters Offered: Whole Summer 2024 Whole Fall 2024 Whole Summer 2025
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.
Prerequisites: ACCT 3301 - Intermediate Accounting I MATH 1324 - Applications of Discrete Mathematics
Semesters Offered: Whole Spring 2024 Whole Summer 2024 Whole Spring 2025 Whole Summer 2025
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.
Prerequisites: ACCT 2301 - Principles of Financial Accounting ACCT 2302 - Principles of Managerial Accounting ACCT 6301 - Accounting Analysis
Semesters Offered: Fall A 2024
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.
Prerequisites: ACCT 2301 - Principles of Financial Accounting ACCT 2302 - Principles of Managerial Accounting
Semesters Offered: Spring B 2024 Spring B 2025 Spring B 2026
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
Prerequisites: ACCT 3301 - Intermediate Accounting I ACCT 3302 - Intermediate Accounting II ACCT 4311 - Accounting Information Systems
Semesters Offered: Whole Spring 2024 Whole Summer 2024 Whole Spring 2025 Whole Summer 2025
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.
Prerequisites: FINA 6320 - Financial Management
Semesters Offered: Summer A 2024 Fall A 2024 Spring A 2025 Summer A 2025
Core Courses

24 Hours Required

Courses
Duration
Credits
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
Prerequisites: ACCT 6301 - Accounting Analysis
Semesters Offered: Spring B 2024 Summer B 2024 Fall B 2024 Spring B 2025 Summer B 2025
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.
Prerequisites: N/A
Semesters Offered: Whole Spring 2024 Whole Spring 2025
ACCT 6311 - Information Systems Management
8 weeks
3
Methods and problem resolution in developing and managing company-wide information systems.
Prerequisites: N/A
Semesters Offered: Summer A 2024 Summer A 2025
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.
Prerequisites: N/A
Semesters Offered: Summer B 2024 Summer B 2025
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.
Prerequisites: N/A
Semesters Offered: Whole Spring 2024 Whole Spring 2025 Whole Spring 2026
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.
Prerequisites: ACCT 6302 - Contemporary Control Systems
Semesters Offered: Whole Fall 2024
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
Prerequisites: ACCT 6302 - Contemporary Control Systems
Semesters Offered: Whole Summer 2024 Whole Summer 2025
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.
Prerequisites: ACCT 6302 - Contemporary Control Systems
Semesters Offered: Whole Summer 2024 Whole Summer 2025
Courses Beyond the Core

6 Hours Required – Please consult with your faculty advisor regarding courses.

Courses
Duration
Credits
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.
Prerequisites: N/A
Semesters Offered: Spring B 2024 Summer A 2024 Summer B 2024
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.
Prerequisites: N/A
Semesters Offered: Spring B 2024 Fall A 2024 Fall B 2024
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.

Courses
Duration
Credits
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.
Prerequisites: ACCT 6301 - Accounting Analysis
Semesters Offered: Summer B 2024 Summer B 2025
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.
Prerequisites: ACCT 6301 - Accounting Analysis
Semesters Offered: Whole Fall 2024

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 as advised 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 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.

Associate Dean
Associate Professor of Accounting
UT Permian Basin College of Business
counts_r@utpb.edu

Roy Wayne Counts, PhD, is an associate professor of accountancy and associate dean within the College of Business at The University of Texas Permian Basin. Graduating from Texas Tech University with his PhD in 2005, he joined UTPB from 2004-2010 and rejoined in Spring 2015. Prior to this, Dr. Counts served as faculty and taught at Oklahoma City University and Youngstown State University between 2010 and 2015. His research interests focus around income wages, social security, and factors affecting finance. His work has been published in the Journal of the Academy of Business and Economics, International Journal of Business Research, and the Journal of Corporate Accounting and Finance. Dr. Counts currently teaches the following courses within the accounting undergraduate program and the MPA program: Intermediate Accounting I, Federal Income Tax, and Energy Accounting.  

“My interest in financial planning is what inspired me to specialize in tax accounting. Helping students to see how they can provide value-added services to clients is very rewarding. My passion is helping students get prepared for taking and passing the CPA exam.”

Assistant Professor of Accounting
College of Business
PhD, University of North Texas
MAAC, University of Hawaii at Manoa
MA, University of Hawaii at Manoa
MS, University of Hawaii at Manoa
nie_d@utpb.edu

Dongfang Nie, PhD, is an assistant professor of accountancy at the University of Texas Permian Basin. He started in the role of assistant professor at the College of Business in 2019 after having served as a research assistant and teaching fellow at the University of North Texas. His educational background includes a Master of Accountancy, Master of Arts in economics, Master of Science in financial engineering, and a Bachelor of Business Administration in finance, all earned from the University of Hawaii at Manoa. His research interests include voluntary disclosures: non-GAAP reporting, management earnings forecasts, and auditing (fraud, bankruptcy, and audit committees). He has presented a conference paper at the American Accounting Association and has publications in Oil, Gas & Energy Quarterly.

“My interest in accounting comes from my business education. Accounting information, as a byproduct of business, plays an important role in business evaluation. Accounting information is the only public channel outsiders learn about a business. When I teach accounting, I always like to highlight the above important roles of accounting information and how students can make decisions based on accounting information.”

Assistant Professor of Accounting
College of Business
PhD, Texas Tech University
MS, University of Florida
MS, University of Alaska
xu_c@utpb.edu

Chunhao (Howard) Xu, PhD, is an assistant professor of accounting at The University of Texas Permian Basin. He started in the role of adjunct of the College of Business in 2020 after serving as a professor at Texas Tech University in 2019. His research interests include accounting information systems, auditing and data analysis; earnings management; financial statement disclosure; corporate governance; and tax archival. His research includes publications in the Journal of Information Systems, the Journal of Marketing for Higher Education, Cold Regions Science and Technology, and the Journal of Geophysical Research: BiogeosciencesHe has presented at conferences including the Society for Marketing Advances’ annual conference. He has served as a financial advisor, international audit manager, and senior associate for an analytic forensic technology team.

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. 

LengthApplication DeadlineDocument DeadlinePayment DeadlineCourses BeginCourses End
Whole Spring1/2/241/8/241/12/241/16/245/2/24
Spring A1/2/241/8/241/12/241/16/243/8/24
Spring B3/4/243/11/243/15/243/18/245/10/24
SemesterApplication DeadlineDocument DeadlinePayment DeadlineCourses BeginCourses End
Summer A4/29/245/6/245/10/245/13/246/28/24
Summer B6/17/246/24/246/28/247/1/248/15/24
LengthApplication DeadlineDocument DeadlinePayment DeadlineCourses BeginCourses End
Fall A8/12/248/19/248/23/248/26/2410/18/24
Fall B10/7/2410/14/2410/18/2410/21/2412/13/24
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