Candidates who with an academic accounting background are typically placed on Track One at the time of admission. Track One candidates should have taken the following prerequisite courses or their equivalents:
 

1. Financial Accounting Principles and Practices

2. Auditing and Assurance

Candidates who have little to no background in accounting are required to take prerequisite courses to help reduce knowledge gaps and ensure success in the MPAc program and beyond in their accounting career.

Prerequisite Courses (4-8 units depending on prior background – each course is comprised of 4 units):
 

• MGT 400A: Financial Accounting Principles and Practices

• MGT 400E: Auditing and Assurance

Candidates will take the following required courses for a total of 20 units:

• MGT 225: Professional Accounting and Auditing Research

• MGT 229: Accounting Ethics and Professional Responsibilities

• MGT 240B: Advanced Taxation

• MGT 278A: Auditing and Assurance Services: Theory and Practice

• MGT 278B: Information Technology Auditing and Assurance

A total of 28 units of elective units are needed.
 

For additional electives, candidates may consult with their advisors; however, the following elective courses are recommended to help prepare candidates for the CPA exam.  

• MGT 204: Cost & Management Accounting

• MGT 226: Fraud & Forensics Accounting

• MGT 240A: Taxation

• MGT 241: Accounting Systems & Control

• MGT 245: Financial Statement Analysis

• MGT 277: Advanced Financial Accounting

• MGT 278C: Internal Auditing

MPAc candidates must pass a comprehensive examination given at the end of all coursework to receive the degree.

The exam covers all required courses and includes integrated questions relevant to the field and to the CPA exam.