Professional Accountancy, MPAcc

Mission

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:

  1. Demonstrate knowledge and understanding of advanced accounting practices, techniques, and measurements (ULO 1).
  2. Demonstrate the use of technology and quantitative reasoning to succeed in the accounting profession (ULO 3).
  3. Demonstrate written and oral communication skills at a level to succeed in the accounting profession (ULO 3).
  4. 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.

Admission Guidelines

Applications must be submitted through the Graduate Admissions Office. Candidates must:

  1. Be a follower of the Lord Jesus Christ.
  2. Students must have completed all bachelors requirements prior to the start of the program and must have a bachelors degree conferred from a regionally accredited institution prior to the start of the second term.

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 English Language Learners

This section applies to applicants for whom English is not a primary language. It is essential that applicants for whom English is not a primary language 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 TOEFL: 100 iBT or IELTS 7.5. 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 or IELTS test for MPAcc applicants for whom English is not a primary language who already have a Biola Accounting degree. Waivers of this requirement will be evaluated in the applicant's interview with the Dean.

For more details on how, when, and where to take language tests, visit online:

Language tests are administered only at specific times, so candidates for admission should inquire about testing dates well in advance of the date of anticipated school term in the US.

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). Additionally, no off-campus employment is permitted for students on an F-1 visa without written permission of the United States Immigration authorities.

Transfer Credit

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.

Graduation Requirements

The Master of Professional Accountancy degree program has four distinct elements:

  1. A common core of graduate accounting courses (27 credits).
  2. A required theology course (3 credits).
  3. An integration of theology with accounting ethics course (3 credits).
  4. 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 the Admission, Enrollment and Graduation Requirements section).

Degree Program

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 accounting ethics.

Curriculum Requirements

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
Cost Accounting
Federal Income Tax for Partnerships, Corporations and Estates
Accounting Information Systems
Advanced Accounting
Auditing
Business Leveling Courses
Up to 8 credits of leveling courses or equivalent may be required for students without an undergraduate degree in business.
Digital Tools for Business
Marketing from the Management Perspective
Economic Fundamentals
Business Law
Program Courses
MPAC 603Issues in Financial Accounting3
MPAC 614Advanced Taxation of Business Entities3
MPAC 621Accounting Research and Communication3
MPAC 626Ethics in Accounting3
MPAC 629Government and Nonprofit Accounting3
MPAC 632International Accounting3
MPAC 634Financial Statement Analysis and Valuation3
MPAC 641Accounting Analytics3
TTTH 613Theology III - Christ, Salvation and the Spirit3
Select 6 credits of elective courses from the following:6
Advanced Auditing
Advanced Taxation of Individuals
Advanced Topics in California Industries
Directed Study
Practical Applications in Accounting I: Auditing and Attestation
Practical Applications in Accounting II: Business Environment and Concepts
Practical Applications in Accounting III: Financial Accounting and Reporting
Practical Applications in Accounting IV: Regulation
Advanced Topics in Accounting Information Systems
Accounting Internship
Field Experience in Accounting
Total Credits33