Master of Professional Accounting

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Program Information

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.

If you are a qualified junior, consider our 3+2 Integrated option and begin your graduate studies a year earlier than most students.

Accountants help both their immediate clients and the public to understand and evaluate increasingly complex transactions. To do so, a contemporary accountant needs the theoretical and practical background offered by a Master of Professional Accounting degree. Most states (including Washington) require an additional year of education beyond the four years generally needed for a bachelor's degree to qualify for the CPA examination. The MPAcc program offer students the opportunity to earn a master's degree in accounting while meeting the 5th year educational requirement to become a Certified Public Accountant.

The Western MPAcc Program structure builds on the depth and breadth of the Accounting Department's advanced level elective courses and close working relationships among students and faculty members. The program provides students opportunities to:

  • Improve their expertise in the discipline of professional accounting.
  • Deepen their knowledge in related subjects.
  • Acquire the knowledge and skills for professional licensing as CPAs in Washington and other states.

The program design permits students to customize their graduate study by taking additional graduate-level accounting electives, designated MPAcc seminars, and MBA or other supporting courses. Each student will plan his or her program through discussion with the MPAcc Advisor. 


The MPAcc program is a 48-credit graduate degree to be completed in three quarters. It is designed to:

  • Provide opportunities for students to improve their expertise in a field that is rapidly becoming more complex.
  • Provide students with an opportunity to acquire the knowledge and skills required in Washington for professional licensing as CPAs.
  • Help meet the demand in Washington for well-trained professional accountants.

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.
  • Additional application materials are specified below. Applications will not be forwarded to the department for review until all required materials have been received by the Graduate School.
  • International Applicants: Please review the requirements for information regarding Degree Equivalency, English Language Proficiency and student VISA requirements.

Additional Application Requirements

  • Bachelor's degree with accounting emphasis from an AACSB-accredited business school
  • Minimum 3.2 GPA in upper-division accounting courses
  • GMAT is optional
  • Resume
  • 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.