Apr 19, 2024  
2024-2025 Graduate Catalog 
    
2024-2025 Graduate Catalog

Master of Professional Accounting (MPA) - MPA


Accounting Masters Image


30 credits

3.0 GPA required.

Overview

The Master of Professional Accounting (MPA) Program awards graduates an MPA degree. The MPA curriculum is designed to allow current WSU students, recent graduates, and accounting practitioners the means to concurrently earn their MPA while also sitting for the Certified Public Accountant (CPA) exam. Upon completion of the MPA, the student will meet all the educational requirements necessary for CPA licensure in the State of Minnesota, Iowa, and Wisconsin. Students from other states should consult with their state licensing board to ensure all requirements will be met.

The MPA program is designed to accommodate recent graduates and current practitioners as they simultaneously meet the educational requirements necessary for CPA licensure while also taking the CPA exam. The MPA program is completed online.

Professional Accounting Major Map  

Program Highlights


  • Earn the Master of Professional Accounting in as few as one year (includes summer) or attend as a part-time student.
  • Earn the Master of Professional Accounting from an AACSB accredited university.
  • Start the Master of Accounting program during your senior year of studies.
  • The program is designed to help prepare motivated students to sit for the CPA Exam.
  • All MPA courses will be taught by doctorally-qualified faculty.

Learning Outcomes


  • Assess the repercussions of economic events by applying accounting standards and concepts.
  • Evaluate ethical decision-making in complex situations throughout various environments.
  • Interpret the technical application and conceptual understanding of accounting standards and concepts.
  • Determine relevant financial information when speaking to a professional audience.
  • Determine relevant information when summarizing technical financial information in writing.
  • Support an effective team environment.

Admission Requirements


Regular Standing


Admission Requirements

Applicants must have completed a baccalaureate degree with an overall minimum 3.0 grade point average (GPA) on a 4.0 scale, or 3.0 or greater in the last 60 credits of undergraduate coursework. Applicants must have also completed undergraduate coursework in the following courses with a minimum C grade: intermediate managerial/cost accounting, intermediate financial accounting, principles of taxation, auditing, and accounting information systems. 

  • Resume
  • Statement of Professional Goals
  • Official transcripts from all educational institutions attended 
  • Applicants whose first language is not English must take the Test of English as a Foreign Language (TOEFL) or the International English Language Testing System (IELTS) 

Note: Current undergraduate students with at least 90 semester hours earned may apply for advanced standing in the MPA program, and if accepted, enroll in 500-level courses concurrently with undergraduate coursework. The 500-level courses will count towards the MPA degree only. Evidence of undergraduate degree completion must be submitted prior to taking 600-level courses. 

Admission Process

  • Admission to the School of Graduate Studies
  • Submit the following information to the Accounting Department
    • Application for Admission to the Master of Professional Accounting Program
    • Resume
    • Statement of Professional Goals
    • Transcripts from all educational institutions attended 

Provisional Admittance 

Applicants not meeting admission requirements may be granted provisional admittance to the Master of Professional Accounting Program.

  • Students with a cumulative GPA which is lower than the required 3.0 minimum, but over 2.75, may be granted provisional admittance to the program. Students admitted on a provisional basis are required to have achieved at least a 3.0 GPA after their first 12 credits of course work before being officially admitted to the MPA program. 

Advanced Standing


Admission Requirements

  • Current undergraduate student with at least 90 credits completed, with a minimum 3.0 GPA.
  • To enroll in 600-level courses the student must meet the admission requirements for Regular Standing

Admission Process

  • Admission to the School of Graduate Studies
  • Submit the following information to the Accounting Department:
    • Application for Admission to the Master of Professional Accounting Program
    • Resume
    • Statement of Professional Goals
    • Transcripts of past education with GPA of 3.0 or greater on a 4.0 scale
    • Appropriate GMAT score or waiver must be submitted prior to admission for Regular Standing
    • Evidence of degree must be submitted prior to admission for Regular Standing

Graduate Non-Degree Seeking Student


A student who has completed a baccalaureate degree from an accredited university and who wishes to enroll in graduate courses but does not intend to pursue a graduate degree at Winona State, may register as a graduate non-degree seeking student. Prospective graduate non-degree seeking students must complete a graduate non-degree seeking application to be admitted to the university. Admission as a graduate non-degree seeking student does not constitute admission to a graduate degree program.

A graduate non-degree seeking student who later wishes to enter a graduate degree program at Winona State must meet all requirements for admission to graduate study and complete an Application for Admission to Graduate Study and an application for the particular program in which they wish to major. A maximum of 12 semester graduate credits earned as a graduate non-degree seeking student may be accepted into a degree program upon recommendation of the major department.

Coursework and Structure


Each course will be offered one semester per year. During each the Fall and Spring semesters, three courses will be offered. The 500-level courses are co-listed with the undergraduate curriculum and are 16 weeks in duration. The 600-level courses offered during the Fall and Spring semesters are each eight-week courses.

The summer courses consist of two six-week courses. The structure of the program permits students to begin the program during any semester. The structure of the program is as follows:

Year 1 Courses Length Credits
Fall ACCT 522 - Advanced Taxation  (co-listed) 16 weeks (4 credits)  
  ACCT 672 - Advanced Auditing   8 weeks (4 credits)  
  ACCT 681 - Advanced Regulation and Taxation   8 weeks (4 credits)  
       
Spring ACCT 513 - Advanced Financial Accounting  (co-listed) 16 weeks (4 credits)  
  ACCT 612 - Financial Statement Analysis and Valuation   8 weeks (4 credits)  
  ACCT 614 - Financial Accounting Capstone   8 weeks (4 credits)  
       
Summer ACCT 601 - Data Analytics for Accountants   6 weeks (3 credits)  
  ACCT 604 - Accounting Ethics and Professional Responsibility   6 weeks (3 credits)