Graduate Business Programs

Master of Professional Accountancy

About the Program

The Master of Professional Accountancy (MPAC) program is fully online. It provides an in-depth study within the field of accounting. The program offers advanced study for individuals engaged in or seeking careers in public accounting, industry, and government.

Admission Requirements

Full Admission

Full admission to the Master of Professional Accountancy program may be granted to an applicant who:

  1. Has earned a baccalaureate degree in accounting which is fully accredited by one of the recognized accrediting agencies, and meets all other requirements for admission to Graduate School.
  2. Has a GPA of 2.75 in all accounting courses, with no grade less than a “C” in the following courses: Intermediate Accounting (6 hours), Tax Accounting, Cost Accounting, Auditing, Advanced Accounting, and Fund Accounting.
  3.  Has a GPA of 3.0 on all upper-division courses, exclusive of accounting courses.
  4. Has a GPA of 3.0 on all business core courses, with no grade less than a “C” for 15 hours for the following: Accounting Systems, Finance, Management Principles, Strategic Management, and Marketing Principles, 3 hours each.
  5. Has completed, secured approval for, and filed a program of study

Admission with Academic Conditions. An applicant lacking no more than two of the core prerequisite courses as specified above may be admitted conditionally with an academic hold, provided, the applicant has met the GPA requirements, major GPA of 2.75 or a business score GPA of 3.0 or better. The applicant must earn at least a grade of “B” in each of the first 3 courses in order to continue in the program.

~The GMAT requirement has been temporarily waived.


Total required credit hours: 30 hours

Required accounting core courses (21 hours):

  • ACC 600: Managerial Accounting (3 hours)
  • ACC 610: Financial Accounting – Theory & Analysis (3 hours)
  • ACC 630: Advanced Accounting Information Systems (3 hours)
  • ACC 650: Federal Taxation Theory & Research (3 hours)
  • ACC 676: Advanced Auditing (3 hours)
  • ACC 677: Fraud Examination (3 hours)
  • ACC 694: Professional Accounting Exam Review I (3 hours)

Approved electives (9 hours)

The following electives are approved for credit in the MPAC program curriculum. Any other electives must be approved by the Chair of Accountancy.

  • ACC 690
  • ACC 695
  • ACC 696
  • ACC 697
  • MKT 600
  • MKT 525
  • MKT 535
  • MKT 540
  • CIS 600
  • CIS 606
  • CIS 618
  • CIS 624
  • CIS 630
  • FIN 600
  • FIN 650
  • ECO 612
  • MGT 605
  • MGT 620
  • MGT 650
  • MGT 655
  • MGT 660
  • MGT 670
  • MGT 695

See course catalog for course descriptions.

Degree Requirements

A candidate for the Master of Professional Accountancy degree is required to meet the following:

  • Fulfill the general requirements for a graduate degree at Delta State University
  • Complete, secure approval for, and file a program of study
  • Complete a minimum of 30 semester hours of graduate credit consisting of 21 hours in core accounting courses and 9 hours of approved electives
  • Include in the program of study a minimum of 24 semester hours of 600-level courses
  • Earn and maintain a GPA of at least 3.0 overall

Students who earn grades of three “C’s” or one grade of “D” or “F” will be dismissed from the program.

For more information about our tuition and fees, click here.

Request More Info



Graduate Program Coordinator

Dr. Michael Amspaugh
(662) 846-4196

Address and Mailing

Graduate Business & Aviation Programs
College of Business and Aviation
DSU Box 3294 Broom 141
Cleveland, MS 38733