May 21, 2024  
2010-2011 Graduate Catalog 
2010-2011 Graduate Catalog [ARCHIVED CATALOG]

Accountancy, Master of Professional

Master of Professional Accountancy Program Overview



The Master of Professional Accountancy (MPAcc) develops in-depth competence of accounting skills and practices within a student’s chosen concentration; taxation, fraud and forensic audit, or accounting. It emphasizes the development of written and oral communication skills, teamwork and critical thinking skills, and provides a sound understanding of the legal and regulatory environments.  The goal of this program is to prepare students for professional leadership positions. 

The pursuit of excellence in teaching and learning is the department’s primary purpose. Intellectual contributions in accounting and related fields that enhance teaching and learning and contribute to scholarship through both applied research and other avenues of professional development are secondary though fundamental to the mission of the department. Service to Metro State, the accounting profession, and the community and society in general is a secondary albeit fundamental component of the Metro State Accounting Department’s mission.


The department is committed to ethical values, continuous improvement and mutual respect within a diverse campus community.

Master of Professional Accountancy Candidate Requirements

This program will benefit students by providing them an additional thirty credit hours of in-depth specialized accounting skills and knowledge.  The program has a professional practice orientation with research and writing threaded through all courses.  Technology and information system applications will be pervasive.  The program will be research based, writing intensive, technologically oriented, and contain service learning components. Providing our students with a quality master’s level curriculum will prepare them for the additional requirements and expectations of the profession.


The departmental learning goals for the MPAcc students are that they will be able to demonstrate

1.     competencies of accounting skills and practices, within their concentration, including a sound understanding of the legal and regulatory environments;

2.     written and oral communication skills;

3.     teamwork;

4.     critical thinking skills;

5.     leadership.


The program is research-based, writing intensive, technologically oriented, and contains service learning components.  No thesis is necessary.  Students may participate either in a service learning course or an internship to expose them to actual professional practice. 


The MPAcc requires 30 credit hours of master’s level (5000 and 6000 level) accounting courses. A student will choose from among three concentrations of study: (a) taxation, (b) fraud examination and forensic auditing, and (c) accounting.  Students interested in becoming Certified Public Accountants (CPA) should be aware that they must take at least three hours of auditing course work. A minimum of 21 semester hours of business courses are necessary for the CPA examination in Colorado in addition to 27 semester hours of accounting.  The business courses are not necessary for the MPAcc degree and may have been completed within an undergraduate business and/or accounting degree program.

To earn the MPAcc degree, a student must successfully complete 21 or more credit hours of course work at Metro State. A minimum GPA of 3.0 must be maintained at all times while enrolled in the MPAcc program.


Required Admissions Documentation:

·    GMAT.  The Graduate Management Admission Test (GMAT) score.  The GRE

cannot be substituted.  Test scores are only valid for 5 years.  Contact the GMAC for information.

·    GPA.  No minimum GPA is required, however past experience indicates that a 3.0 GPA, or better, is the common threshold for successful master’s students.

·    Index.   The index is calculated based on the GMAT score + (200 x GPA).  The index may be calculated two ways:  (1) regular full GPA from all courses completed, or (2) GPA from the last 60 semester hours completed.  

o      A calculated index of 1200 or more provides automatic admission to the program. 

o      Scores between 1000 and 1200 qualify students’ applications for consideration of admission. 

o      An index score below 1000 will disqualify the application for consideration for admission.  

·    Three references.  Do not submit reference letters.  Provide names and contact information for individuals who can offer evidence of your abilities to complete graduate-level course work.  For example, individuals who can address your abilities in decision-making, critical reasoning, ethics, and communications should be considered.

·    Brief Essay.  Provide a personal statement concerning your goals and objectives in pursuing the MPAcc degree.  This essay, letter, or statement should amplify your intentions and how you fit the profile of an accounting master’s student and how this graduate education will assist you in life.  You may wish to include examples of leadership, strengths, and unique characteristics about yourself.

·    Official Transcripts.  All undergraduate and graduate coursework must be reported via official transcripts.  Up to 9 semester hours of graduate level transfer courses may be accepted.

·    Current Detailed Resume.  Please include work experience with start and end dates (month and year) for each position held, and indicate full-time or part time.  Brevity is not necessary.

·    An Official Application to Metropolitan State College of Denver.  This will provide you with a student number.



Students may enter the program at either of two levels: current Metro undergraduate (3+2 program) or with a completed bachelor’s degree (4+1 program).


1.     Admission Policy for the 4+1 program:  Requirements include holding a baccalaureate degree from a regionally accredited university or college.  Admission is competitive and designed to identify those applicants who have the ability, interest, and maturity to manage the rigors of the MPAcc as well as potential for future professional growth.  The graduate program coordinator in consultation with the MPAcc admissions committee will consider all aspects of an applicant’s background. 


Students are expected to complete prerequisite courses for the graduate program courses, as needed.  Students without an undergraduate accounting degree will be required to complete a minimum of twelve hours of leveling credits which include

§       ACC2010 Principles of Accounting I,

§       ACC2020 Principles of Accounting II, 

§       ACC3510 Intermediate Accounting I, and

§       ACC3520 Intermediate Accounting II.

§       ACC3090 Income Tax is required for tax emphasis


2.     Admission Policy for the 3+2 program:  Currently matriculating undergraduate students may apply to the master’s program during completion of their second semester junior year, after completion of at least Intermediate Accounting I (ACC 3510) and Income Taxation (ACC 3090).  ACC 2010 and 2020 are acceptable as transfer courses.


Similar to other 3+2 programs in the state, currently enrolled accounting majors may be admitted to the graduate program during the second semester of their junior year – after completion of at least Intermediate Accounting I (ACC 3510) and Income Taxation (ACC 3090).  During the students’ last 60 hours of course work, they may enroll in undergraduate and graduate courses – subject to prerequisite limitations.  Until they accumulate 132 total credit hours, 3+2 students will be classified as undergraduates for financial aid, tuition, and COF purposes (COF applies to courses numbered 1000, 2000, 3000, and 4000 only). No more than 6 credit hours of master’s level courses may count toward an undergraduate degree for students in the 3+2 program.  Upon successful completion of the joint programs, the student may receive both degrees, B.S. and MPAcc, during commencement.. 


Transfer courses: Up to 9 semester hours of graduate level courses from an AACSB-accredited college or university may be transferred with the permission of the MPAcc coordinator.  The transfer courses must be accounting, taxation, law or fraud-related.


Consultation with MPAcc coordinator:  All students accepted for admission to the program must have an advising session with the coordinator to develop a plan of study.  Registration for courses cannot occur without an approved plan of study.




Program Information

 The program includes required courses and a concentration.


COURSES…………………………….………………………SEMESTER HOURS

            Required courses………………………………………………………………12


            Total hours for MPAcc (minimum)……………………….……………………30


Required Courses

Required Courses

The required course lay the professional accounting foundation which includes written and oral communication skills, critical thinking skills, ethics, leadership, and teamwork.


In consultation with the MPAcc coordinator, students choose an area of concentration in taxation, fraud examination and forensic auditing or accounting.  Each concentration develops the students competency in that area while continuing to focus on the core attributes developed in the required courses.  Each concentration requires a minimum of 18 credit hours.


Fraud Examination and Forensic Accounting Courses