- Toggle Section About
- Toggle Section Undergraduate
- Toggle Section Graduate
- Degree Completion
Professional Accountancy, MPAcc
The mission of the Crowell School of Business Master of Professional Accountancy (MPAcc) is to provide biblically centered education to train and equip accounting professionals to impact their profession and the world for the Lord Jesus Christ.
Program Learning Outcomes
Upon completion of the Master of Professional Accountancy, students will be able to:
- Demonstrate knowledge and understanding of advanced accounting practices, techniques, and measurements (ULO 1).
- Demonstrate the use of technology and quantitative reasoning to succeed in the accounting profession (ULO 3).
- Demonstrate written and oral communication skills at a level to succeed in the accounting profession (ULO 3).
- Demonstrate ability to integrate their faith as it relates to the profession of accountancy and the community they serve (ULO 2).
Each Program Learning Outcome (PLO) listed above references at least one of the University Learning Outcomes (ULO 1, 2, 3), which may be found in the General Information section of this catalog.
Applications must be submitted through the Graduate Admissions Office. Candidates must:
- Be a follower of the Lord Jesus Christ.
- Hold a baccalaureate degree (Business Administration or other field) or equivalent from a regionally accredited institution.
A completed application includes: a submitted application form, a personal statement, application fee (non-refundable), official transcripts from all undergraduate schools attended, a statement (no more than 2 pages) addressing your qualifications for acceptance to the MPAcc program (leadership potential, creative abilities, motivational aptitude) and your career goals, include a description of how participation in the MPAcc program will contribute to your growth and development toward those goals (this is included in the online application but must be submitted separately if you are completing the PDF application), GMAT Score (CSB graduates may apply for a waiver), and three references (pastor or church leader, academic, and employer or character).
Admission is competitive and based upon a committee review of each applicant's undergraduate grade point average, GMAT score, completed application, and an interview with the Crowell School of Business representative. Official documents presented for admission or evaluation become part of the student's academic file and normally cannot be returned or copied for distribution.
Admission of Non-Native English-Speaking Students
It is essential that non-native English speaking students be able to understand directions and lectures in English and be able to express their thoughts clearly in spoken and written English. Preference in admission will be given to those with an overall score of at least 100 IBT/600 PBT/250 CBT on the TOEFL (Test of English as a Foreign Language) exam as administered by the Educational Testing Service. The admissions committee will also require an oral interview and may require a writing sample.
The Crowell School of Business reserves the right to waive a retake of the TOEFL test for MPAcc non-native English speaking applicants who already have a Biola Accounting degree. Waivers of this requirement will be evaluated in the applicant's interview with the Dean.
TOEFL contact and registration information is as follows:
Test of English as a Foreign Language
Princeton, New Jersey, USA 08541
(Phone: (609) 771-7100, Fax: (610) 290-8972, Website: ets.org/toefl).
Since this test is administered only at certain times, the candidate for admission should inquire about testing dates well in advance of the date of anticipated school term in the U.S.
Students admitted to the United States on an F-1 student visa are required by law to be registered as full-time students (a minimum of 9 credits per semester). Students on an F-1 visa must hold their baccalaureate degree in Business Administration, or related field, since the full-time option is only available to students not requiring leveling courses.
Additionally, no off-campus employment is permitted for students on an F-1 visa without written permission of the United States Immigration authorities. However, students on an F-1 visa may work off-campus in an unpaid internship in order to fulfill the internship requirement of the program.
Students transferring from a regionally accredited graduate program may transfer a maximum of 6 credits. The courses transferred must be equivalent, have direct applicability to the student's program, and be approved by the Dean. Only courses with a grade of "B" (3.0) or higher will be considered for transfer toward the MPAcc degree; a grade of "B-" is not transferable. Credits considered for transfer must have been taken within five years prior to the date of admission.
The Master of Professional Accountancy degree program has four distinct elements:
- A common core of graduate accounting courses (27 credits).
- A required theology course (3 credits).
- An integration of theology with business ethics course (3 credits).
- Completed an intercultural service project.
A total of 33 credits of graduate coursework is required for the Masters of Professional Accountancy. Those with 30 credits of college level bible/theology courses (and Torrey Honors graduates) may have their program reduced to 30 credits as they will not be required to take the required 3 credit theology course. A student must maintain a minimum 3.0 GPA to graduate, with no single grade lower than a "C" (2.0) to graduate.
Students without an undergraduate degree in accounting or equivalent will require additional accounting leveling credits. Students must receive a "B" (3.0) or above in the accounting leveling course prior to taking its related core course. Students without a business undergraduate degree will require additional business leveling.
Students must meet with their advisor and Graduate Graduation Counselor in the Office of the Registrar one year prior to graduation to declare intent to graduate (See Graduate Graduation Check description in Admissions, Registration & Graduation Requirements section).
Thirty-three credits of graduate courses are required for all MPAcc degrees in the Crowell School of Business, which include 3 graduate credits of theology and 3 graduate credits of integration of theology with business ethics.
|Accounting Leveling Courses|
|Up to 21 credits of accounting leveling courses may be required for students without an undergraduate degree or equivalent in accounting.|
|Intermediate Accounting I|
|Intermediate Accounting II|
|Federal Income Tax for Partnerships, Corporations and Estates|
|Accounting Information Systems|
|Business Leveling Courses|
|Up to 8 credits of leveling courses may be required for students without an undergraduate degree in business.|
|Statistical Research Skills for Business|
|Marketing from the Management Perspective|
|MBAD 610||Business Intelligence and Data Analysis||3|
|MBAD 613||Biblical Management and Ethics||3|
|MPAC 603||Issues in Financial Accounting||3|
|MPAC 614||Advanced Taxation of Business Entities||3|
|MPAC 621||Accounting Research and Communication||3|
|MPAC 626||Ethics in Accounting||3|
|MPAC 629||Government and Nonprofit Accounting||3|
|MPAC 632||International Accounting||3|
|MPAC 634||Financial Statement Analysis and Valuation||3|
|TTTH 613||Theology III - Christ, Salvation and the Spirit||3|
|Select one of the following:||3|
|Advanced Taxation of Individuals|
|Advanced Topics in Accounting Information Systems|
|Field Experience in Accounting|