Master of Professional Accountancy in Business Analysis and Reporting

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.

Description

The Master of Professional Accountancy (MPAcc) is a 33 to 63-credit program specifically designed to prepare students for the profession of accountancy. Students will complete a core curriculum including accounting, tax, and analytics. In addition, students will choose one of the following specializations:

  1. Master of Professional Accountancy in Business Analysis and Reporting
  2. Master of Professional Accountancy in Tax Compliance and Planning

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 bachelor's requirements prior to the start of the program and must have a bachelor's 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 (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 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). Additionally, no off-campus employment is permitted for students on an F-1 visa without written permission of the United States Immigration authorities.

Graduation Requirements

The Professional Accountancy in Business Analysis and Reporting, MPAcc degree program has four distinct elements:

  1. A common core of graduate accounting courses (18 credits).
  2. A required theology course (3 credits).
  3. An integration of theology with accounting ethics course (3 credits).
  4. Specialization courses (9 credits).

A total of 33 to 63 credits of graduate coursework is required for the Master 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 in their core program.

Students must meet with their advisor and graduate academic records and degree specialist in the Office of the Registrar in the first month of their final semester to declare intent to graduate (See Graduate Graduation Check description in the Admission, Enrollment and Graduation Requirements section).

All students must take an exit exam in their last semester - consult the department for more information.

Transfer Credit

Students transferring core classes 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.

Degree Program

Depending on a student's previous coursework, 33 to 63 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.

Students with an undergraduate degree in accounting and/or previous coursework in business may have their credit requirements reduced with the review of their transcripts. All students must earn a C or better in all business and accounting leveling courses or equivalents.

Curriculum Requirements

This program requires 33-63 credits, depending on undergraduate degree.
MBAD 506Marketing from the Management Perspective3
MBAD 507Economic Fundamentals3
MBAD 508Business Law3
MPAC 511Intermediate Accounting I3
MPAC 512Intermediate Accounting II3
MPAC 513Cost Accounting3
MPAC 516Federal Income Tax for Partnerships, Corporations and Estates3
MPAC 517Accounting Information Systems3
MPAC 522Advanced Accounting3
MPAC 523Auditing3
MPAC 603Issues in Financial Accounting3
MPAC 614Advanced Taxation of Business Entities I3
MPAC 621Accounting & Tax Research and Communication3
MPAC 626Ethics in Accounting3
MPAC 629Government and Nonprofit Accounting3
MPAC 634Financial Statement Analysis and Forensic Accounting3
MPAC 641Accounting Analytics3
TTTH 630Theology of Work 13
Business Analysis and Reporting Specialization Courses
MPAC 642Advanced Accounting Analytics3
Specialization Electives - Select 6 credits from the following:6
Advanced Taxation of Business Entities II
International Accounting
Advanced Auditing
Advanced Taxation of Individuals
Advanced Topics in California Industries
Directed Study
Practical Applications of Accounting
Advanced Topics in Accounting Information Systems
Accounting Internship
Field Experience in Accounting
Total Credits63
1

Or other approved Talbot course.