Master of Professional Accounting

Western's Master of Professional Accounting program (MPAcc) is a selective program that builds on the strength and diversity of our accounting courses while maintaining our focus on small classes and accessible faculty.

Why MPAcc?

  • Provides opportunities for students to improve their expertise in a field that is rapidly becoming more complex.
  • Earn a master’s degree while acquiring the knowledge and skills required in Washington for professional licensing as CPAs.
  • Graduates gain excellent research and analytical thinking skills​ to help meet the demand in Washington for well-trained professional accountants
  • Program is small and selective. Students get a lot of individualized attention from professors​
  • Students spend the entire winter quarter doing an internship 
  • Accounting Department offers scholarships 
  • Two options: 3+2 and 4+1


Learn more and Apply

Two Program Options

Accelerated 3+2

Designed for outstanding junior-level students

Example Schedule
Fourth Year (Undergraduate) Fifth Year (Graduate)
ACCT 461, ACCT 470 MPAcc courses planned with advisement
Graduate Courses: Colloquium & 1 MPAcc Course Colloquium & Capstone
Remaining Undergrad Courses Internship

This program is designed for outstanding junior-level students who meet the following criteria by the beginning of Spring Quarter of their junior year. To be eligible for consideration for the 3+2 MPAcc, a student must at the time of application:

  • Have completed at least 110 undergraduate credits with an overall GPA of at least 3.0.
  • Have completed at least 16 upper-division accounting credits, including Accounting 342, with a GPA of at least 3.2.
  • Demonstrate the ability to communicate effectively, and to reason analytically, logically, and creatively
  • Graduate School application - Applications are accepted and reviewed through the end of spring quarter.
  • At least 110 completed undergraduate credits with overall GPA of at least 3.0
  • At least 16 upper-division accounting credits completed with overall GPA of at least 3.2
  • Resume
  • Provide letters of recommendation from at least two WWU accounting faculty members.
  • Statement of Purpose: A 500‐750 words application letter that includes information on 1) How the WWU MPAcc will enable you to advance your career goals; 2) Your choice of the Western MPAcc over other academic options; 3) The attributes you will bring to the program to contribute to an effective graduate school experience for both you and your classmates.

Candidates receive conditional admission to the Graduate School at the time of their acceptance into the 3+2 Integrated program. Conversion to full graduate status by the Graduate School is based on the recommendation of the MPAcc Committee and the following:

  • Completion of the undergraduate degree
  • Acceptable GPA in all courses taken

Review an Example Schedule 

Traditional 4+1 ​

Designed for outstanding students who have completed their undergraduate Accounting degree​​

Example Schedule
Fifth Year (Graduate)
MPAcc courses planned with advisement
Colloquium & Capstone

This program is designed for outstanding students who meet the following criteria. To be eligible for consideration for the 4+1 MPAcc, a student must have:

  • Bachelor's Degree with an accounting emphasis from an AACSB accredited business school prior to beginning graduate study
  • Minimum 3.0 GPA in the last 90 quarter hours of study
  • Minimum 3.2 GPA in upper-division accounting courses
  • Acceptable GMAT score - Optional 
  • Demonstrated ability to communicate effectively, and to reason analytically, logically, and creatively

Submit an official Graduate School application. We accept applications until the end of winter quarter. Review of applications begins thereafter.

Review an Example Schedule


Frequently Asked Questions

To take the Certified Public Accounting (CPA) exam, students must have 225 quarter credits, which is equivalent to a 5th year of college. The MPAcc program offers students the opportunity to earn a master's degree in accounting and meet the 5th year educational requirement to become CPA.

MPAcc students are exposed to a wider variety of accounting topics than undergraduate students. The program permits students to customize their graduate study by taking designated MPAcc seminars, MBA or other supporting courses and additional graduate-level accounting electives beyond the 12 credits received as an undergraduate. Each student will plan his or her program through discussion with an MPAcc Advisor.

Western's MPAcc program combines a high-quality professional level education, small classes, and a collegial environment at a lower cost than other Accounting Masters Programs. The MPAcc program has a maximum enrollment of 15 students to make sure that each student gets a more personalized instructional experience than larger MPAcc programs.

The difference between the MPAcc and the MBA is the focus of study. The MPAcc focuses on Accounting technical and conceptual skills, while the MBA focuses on more generalized business skills required to be a business professional.

Admission to the MPAcc program is competitive. State law requires a minimum 3.0 GPA in the last 90 credits completed. We generally require a 3.2 GPA in upper-division accounting coursework (300 & 400 level classes). See the Admissions Requirements on this page.

3+2 applicants do not need to take the GMAT for admission. 4+1 applicants may need to provide GMAT scores if GPA is not sufficient.

This is a full-time day program. The MPAcc requires a full-time commitment during fall, winter, and spring quarters—it cannot be completed part-time. We urge students to limit outside commitments while they are enrolled.

The Accounting Department does not provide or guarantee a winter internship. Students find their own internships with the assistance of a graduate career advisor. In extraordinary circumstances and when an internship cannot be acquired, other accommodations may be available, but not guaranteed.

Yes, there are department-awarded scholarships available.

Dr. Burak Dolar: or 360-650-2270 or Dr. Audrey Taylor: or 360-650-2204

Contact Us

Dr. Audrey Taylor, Department Chair

Dr. Burak Dolar, MPAcc Advisor

Morgan Freed
Academic Department Manager
Parks Hall 451
Phone: 360-650-3202