Professional Accountancy

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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.

CPA Preparation

To be eligible for CPA certification in Texas, the Texas State Board of Public Accountancy requires college credits in three specific areas—business ethics, accounting research, and business communications—all of which are available within our online Master of Professional Accountancy program.

The requirements to sit for the Texas CPA exam and receive certification are specified in the Public Accountancy Act and administered by the Texas State Board of Public Accountancy. For more information about CPA exam eligibility, please click here.

If you live outside of Texas, please visit your state’s board of public accountancy to ensure that this program meets your state’s specific requirements.

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:

  • Corporate Auditor
  • Chief Financial Officer
  • Accountant
  • Corporate Controller

Accreditation

UT Permian Basin’s College of Business is accredited by the prestigious Association to Advance Collegiate Schools of Business (AACSB International).

Core Courses

24 Hours Required

Courses
Duration
Credits
ACCT 6302 - Contemporary Control Systems
16 weeks
3
A study of the design, implementation, and evaluation of control systems intended to support and direct strategic objectives of various organizations.
Prerequisites: ACCT 6301 - Accounting Analysis
Semesters Offered: Whole Fall 2021 Whole Fall 2022
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 2022
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 B 2021 Fall B 2021 Spring B 2022 Summer B 2022
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: ACCT 6301 - Accounting Analysis
Semesters Offered: Summer B 2021 Summer B 2022
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 are required.
Prerequisites: N/A
Semesters Offered: Whole Spring 2022
ACCT 6316 - Topics in Auditing
8 weeks
3
A conceptual approach to the auditing process, stressing the interrelationships of objectives, standards, techniques, and procedures.
Prerequisites: N/A
Semesters Offered: Summer A 2022
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.
Prerequisites: ACCT 6302 - Contemporary Control Systems
Semesters Offered: Whole Summer 2021 Whole Summer 2022
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 ACCT 6305 - Topics in Financial Accounting ACCT 6315 - Topics in Federal Income Tax
Semesters Offered: Whole Summer 2021 Whole Summer 2022
Courses Beyond the Core

Please consult with your faculty advisor regarding courses.

Courses
Duration
Credits
MNGT 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: Fall A 2021 Spring A 2022 Summer A 2022
FINA 6320 - Financial Management
8 weeks
3
Survey of foundational concepts in finance; in particular, discounted cash flow analysis and its applications to valuation of bonds, stocks, and corporate capital assets. Introduction to the following topics: bond and stock markets; pricing mechanisms in those markets; relationship between risk and return; capital budgeting methods based on discounted cash flow valuation.
Prerequisites: ACCT 6301 - Accounting Analysis
Semesters Offered: Fall A 2021 Spring A 2022 Summer A 2022
Electives

6 hours are required. Select the courses below or any FINA, MRKT, MNGT 6XXX level courses, or any approved 4XXX accounting elective.

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 2021 Summer B 2022
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, and reclamation costs.
Prerequisites: ACCT 6301 - Accounting Analysis
Semesters Offered: Whole Fall 2021 Whole Fall 2022

Admission Requirements

The Master of Professional Accountancy (MPA) program admits students who have completed a baccalaureate degree in accounting, business, or any other undergraduate field and students who are currently pursuing a BBA in accounting at UT Permian Basin. Admission is based on an accounting GPA of at least 3.0 and a combination of your undergraduate GPA and GMAT score (entrance status score = [GPA X 200] + [GMAT]).

Regular Admission Requirements

  • Bachelor’s degree from an accredited college or university 
  • GPA of at least 3.0 in the last 60 hours leading towards a bachelor’s degree
  • GMAT scores at average percentile or better*
    • Entrance score: ES = (GPA X 200) + (GMAT): above 1120
  • Official transcripts

Conditional Admission Requirements

  • Bachelor’s degree from an accredited college or university
  • GPA between 2.5 and 3.0 in the last 60 credit hours leading towards a bachelor’s degree
  • GMAT scores at average percentile or better*
    • Entrance score: ES = (GPA X 200) + (GMAT): above 1120
  • Other evidence (at least one of the following):
    • Two letters of recommendation
    • Professional experience and/or awards
  • Official transcripts

*GMAT requirement may be waived for applicants with a cumulative undergraduate GPA of 3.25 and above or a GPA of 3.25 and above in the last 60 hours of their undergraduate degree from an accredited university. Students who are granted the GMAT waiver may be required to submit two letters of recommendation, at least one of which must be from an immediate supervisor or instructor that can testify to the applicant’s professional experience.

Official Transcripts

Copies of official transcripts must come directly from the school in a sealed envelope and can be mailed to: 

UT Permian Basin
Office of Admissions
4901 E. University Blvd.
Odessa, TX 79762

Official transcripts in electronic format can be sent to admissions@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.

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.”

Associate Professor of Accounting
College of Business
PhD, Texas A&M University
MSEd, Texas A&M University
MS, Texas A&M University
sullivan_c@utpb.edu

Dr. Carol Sullivan is an associate professor of accounting at UT Permian Basin and teaches the Accounting for Healthcare course. She is a CPA and has done professional financial accounting for doctors and dentists. Dr. Sullivan has made over 50 academic presentations and has published more than 20 articles over the years. Her favorite healthcare article is titled “Eradicating Fraud in Healthcare: Possibly a Matter of Life and Death.” 

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. 

LengthCourses BeginCourses EndApplication DeadlineDocument DeadlineRegistration OpensRegistration DeadlinePayment DeadlineLast Day to Withdraw
Whole Summer6/1/218/5/215/18/215/25/214/1/216/3/215/28/217/9/21
Summer A5/10/216/25/214/26/215/3/214/1/215/12/215/7/216/4/21
Summer B6/28/218/12/216/14/216/21/214/1/216/30/216/25/217/23/21
LengthCourses BeginCourses EndApplication DeadlineDocument DeadlineRegistration OpensRegistration DeadlinePayment DeadlineLast Day to Withdraw
Whole Fall8/23/2112/10/218/9/218/16/214/1/218/31/218/20/2110/29/21
Fall A8/23/2110/15/218/9/218/16/214/1/218/25/218/20/219/24/21
Fall B10/18/2112/10/2110/4/2110/11/214/1/2110/18/2110/15/2111/19/21
LengthCourses BeginCourses EndApplication DeadlineDocument DeadlineRegistration OpensRegistration DeadlinePayment DeadlineLast Day to Withdraw
Whole Spring1/10/225/6/2212/27/211/3/2211/1/211/19/221/7/223/25/22
Spring A1/10/223/4/2212/27/211/3/2211/1/211/12/221/7/222/11/22
Spring B3/14/225/6/222/28/223/7/2211/1/213/16/223/11/224/15/22
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