Master of Professional Accounting
Western's Master of Professional Accounting Program (MPAC) is a selective program that builds on the depth and breadth of the Accounting Department's advanced level elective courses and close working relationships among students and faculty members. Students can earn their master’s degrees while gaining the knowledge and fulfilling the fifth-year educational requirement needed to sit for the Certified Public Accounting (CPA) Exam.
At a Glance
Since 2014, the job placement rate before graduation is 100%
Our MPAC graduates have a first-time pass rate of over 85% on the CPA Exam
Students spend the entire winter quarter doing a paid internship
The Accounting Department offers scholarships
No requirement to take the GMAT
Ability to complete the MPAC on a part-time basis
Fulfill the fifth-year educational requirement to sit for the CPA exam
High-quality education in small classes at a lower cost than other accounting master's programs
Why Would Someone Want to Pursue an MPAC Degree?
To take the CPA exam, accounting students must have 225 quarter credits, which is equivalent to a 5th year of college. The MPAC program offers students the opportunity to earn a master's degree in accounting and meet the 5th year educational requirement to become a CPA.
Why Western MPAC?
- Western's MPAC program combines a high-quality professional level education, small classes, and a collegial environment at a lower cost than other accounting master's programs.
- The MPAC program is small and selective with a maximum enrollment of 15 students. Our students get a more personalized instructional experience compared to larger MPAC programs.
- Students acquire the knowledge and skills to become CPAs in Washington and other states.
- Since 2014, the job placement rate before graduation is 100%.
- Our MPAC graduates have a first-time pass rate of over 85% on the CPA Exam.
- Students spend the entire winter quarter doing well-paid internships.
- The Accounting Department offers scholarships.
- Graduates gain excellent research and analytical thinking skills to help meet the demand in Washington for well-trained CPAs.
- Having a master’s degree is likely to lead to more and faster promotions in one's career.
Find Your Path — Two Program Options
Western's MPAC program offers two options. The Accelerated 3+2 option is designed for outstanding junior-level accounting student. The Traditional 4+1 option is for outstanding students who have completed their undergraduate degrees in accounting. Both options are are 48-credit graduate degrees that can be completed in three quarters on a full-time basis.
The MPAC program design permits students to customize their graduate study by taking additional graduate-level accounting electives, designated MPAC seminars, and MBA or other supporting courses. Each student will plan his or her program through discussion with the MPAC advisor.
Frequently Asked Questions
To sit for the CPA exam, accounting students are required to complete 225 quarter credits, equivalent to a fifth year of college. The MPAC program enables students to fulfill this fifth-year educational requirement while earning a master's degree in accounting.
MPAC students are exposed to a wider variety of accounting topics than undergraduate students. The program permits students to customize their graduate study by taking specialized graduate-level accounting electives and seminars beyond the 12 credits received as an undergraduate.
The difference between the MPAC and the MBA is the focus of study. The MPAC focuses on accounting technical and conceptual skills, while the MBA focuses on more generalized business skills required to be a business professional.
3+2 applicants do not need to take the GMAT for admission. The GMAT is optional for 4+1 applicants.
The MPAC program is offered during the day, with courses available primarily in daytime hours. While students may take classes on a part-time basis during the fall and spring quarters, the winter internship requires a full-time commitment.
While the Accounting Department does not directly place students in winter internships, MPAC students are highly sought after by firms for both internships and full-time positions. For the past 12 years, every MPAC student has secured an internship, thanks to the exceptional caliber of our students and the strong reputation of our program among employers.
2024-2025 tuition and fees schedule for graduate students can be found here: https://sbo.wwu.edu/2024-2025-tuition-and-fees-schedule#fees
Accelerated 3+2
If you are a qualified junior, consider our 3+2 Accelerated option and begin your graduate studies a year earlier than most students.
3+2 Admission Requirements
This program is designed for outstanding junior-level students who meet the following criteria by the end of Spring Quarter of their junior year. To be eligible for consideration for the 3+2 MPAC, 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.
Application Requirements
- All applicants must complete the Graduate School's ApplyWeb application and pay the $100 application fee.
- Within the application you will be prompted to upload an unofficial transcript from each institution attended. If admitted, you will be asked to provide official transcripts.
- 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 MPAC will enable you to advance your career goals;
- 2) Your choice of the Western MPAC 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 Accelerated program. Conversion to full graduate status by the Graduate School is based on the recommendation of the MPAC Committee and the following:
- Completion of the undergraduate degree
- Acceptable GPA in all courses taken
Traditional 4+1
Designed for outstanding students who have completed their undergraduate Accounting degree.
4+1 Admissions Requirements
This program is designed for outstanding students who meet the following criteria. To be eligible for consideration for the 4+1 MPAC, 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
- Demonstrated ability to communicate effectively, and to reason analytically, logically, and creatively.
Application Requirements
- All applicants must complete the Graduate School's ApplyWeb application and pay the $100 application fee.
- Within the application you will be prompted to upload an unofficial transcript from each institution attended. If admitted, you will be asked to provide official transcripts.
- International Applicants: Please review the requirements for information regarding Degree Equivalency, English Language Proficiency and student VISA requirements.
- Resume
- Statement of Purpose: A 500‐750 words application letter that includes information on
- 1) How the WWU MPAC will enable you to advance your career goals;
- 2) Your choice of the Western MPAC 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.
Where Our Graduates Begin Their Careers:
- EY
- Deloitte
- Moss Adams
- VSH
- Larson Gross
- Clark Nuber
- Washington State Auditor's Office
- Local accounting firms
Firms Represented by Our Accounting Department Advisory Board Members Include:
- EY
- KPMG
- Deloitte
- Moss Adams
- VSH
- Larson Gross
- Falso Sult
- RH2
- Microsoft
- Washington Capital
- Washington Federal
- Zumiez
- Avalara
- Protiviti
- Sono Bell
"I joined WWU’s CBE to get my bachelor's and master's degrees in accounting. I ended up leaving with so much more. Throughout my time in the CBE, the professors were always excited about the topics they were covering and truly wanted to see their students succeed. The CBE has taught me the value of being a lifelong learner and has shaped me into the business professional I am today."
John Den Hartog (class of '24)
"The CBE has demonstrated excellence and competence in providing accounting education, leaving me well-prepared for my career in the field. I am very pleased to have completed my bachelor's and master's degrees here and would not change anything about my experience!"
Paul Forbes (class of '23)