Master of Science in Professional Accountancy (MSPA)

Total Semester Credit Hours = 30

The  Master of Science in Professional Accountancy (MSPA) is a STEM program designed to prepare students for professional accounting careers in the public, corporate, not-for-profit or governmental sectors. International students who complete the MSPA are eligible for an additional two years of Optional Practical Training (OPT), The program is flexible enough to accommodate applicants with an undergraduate degree in any discipline who demonstrate the potential for success in the graduate study of accounting, as indicated by prior academic achievement   and other relevant factors, which may include a satisfactory score on the Graduate Management Admission Test (GMAT),. Students entering the MSPA program are expected to have an accounting background equivalent to that of students graduating with a Bachelor of Business Administration (BBA) degree in accounting from The University of Texas at Tyler, or to obtain such background through specified prerequisite coursework.

Admissions

Option #1 | Admission without Committee Review: GMAT Waiver

Meets any one of the following:

  • Graduated from an AACSB-accredited business program within three years of expected entrance into the graduate program with a minimum GPA of 3.25 in their major and overall;
  • Graduated from an AACSB-accredited business program within three years of expected entrance into the graduate program with a minimum GPA of 3.4 in their major and 3.0 overall;
  • Graduated from an accredited college or university with an earned bachelor's degree and holds a current recognized professional accounting credential or license (e.g., Certified Public Accountant, Chartered Financial Analyst, Chartered Accountant or official documentation that all relevant examinations for such certification have been passed);
  • Graduated from an accredited college or university with an earned bachelor's degree, with a minimum GPA of 3.0 in their major and overall and completed a JD, LLM, MD, Ph.D. or PharmD.

Option #2 | Admission without Committee Review: GMAT Condition

Graduated from an AACSB-accredited business program and meets one of the following formula conditions:

  • (Overall GPA x 200) + GMAT = 1100
  • (Major GPA x 200) + GMAT = 1100

Option #3 | Admission with Committee Review

Applicants who require Committee review are considered for admission using the following factors, with no single factor used as the primary criterion for making admission decisions.

  • Undergraduate and graduate GPA (overall, major, and last 60 hours) and program accreditation status of the applicant's degree granting institution;
  • Score on the GMAT (including separate scores on the verbal and quantitative portions);
  • Applicant's professional work experience and professional certification/licensure; and
  • Letters of reference and personal statement provided by the applicant; and
  • Interview with the Admissions Committee.

By considering the totality of the applicant's circumstances, including the factors listed above, the Admission Committee will evaluate an applicant's readiness to successfully complete the Master of Science in Professional Accountancy program. Depending on the judgment of the committee, the decision may be to grant admission, provisional admission or to deny admission. The decision of the committee is final.

International students

An applicant whose native language is not English must demonstrate a sufficient level of skill with the English language to assure success in graduate studies. Applicants are expected to submit a score of at least  6.5 on the IELTS or 101 on the Duolingo, or achieve a minimum TOEFL iBT total score of 79. Further, when the TOEFL iBT is taken, sectional scores of at least 22 on the writing section, 21 on the speaking section, 20 on the reading section, and 16 on the listening section are preferred.

An applicant holding either a bachelor's or a master's degree from a regionally-accredited U.S. college or university is not required to submit a TOEFL iBT, Duolingo or IELTS score for admission purposes. Any other waivers of the score requirements must be recommended by the applicant's Graduate Advisor and approved by the Admissions Committee.

Graduation Requirements

The MSPA is a non-thesis program. The minimum number of semester hours required for the degree, excluding prerequisite coursework, is 30. The student must maintain a 3.0 grade point average (4.0 basis) in all graduate coursework, and in all required accounting graduate courses. A graduate student receiving a grade below “C” in a graduate course will be dismissed from the program, as will a student receiving more than two “C’s” during their graduate program of study.

Students with an undergraduate degree in accounting typically qualify for waiver of the prerequisite requirements and complete the program in the minimum 30 hours. Students with an undergraduate degree in an area outside of accounting may be required to complete prerequisite courses or their equivalents.

Prerequisite Courses

ACCT 3411Intermediate Accounting I

ACCT 3412Intermediate Accounting II

ACCT 3315Cost Accounting

ACCT 3325Introduction to Federal Income Taxation

ACCT 4380Auditing

ACCT 4491Accounting Information Systems

*ACCT 3311, ACCT 3312, and ACCT 4313 can substitute for ACCT 3411 and ACCT 3412. ACCT 4391 can substitute for ACCT 4491.

Required Accounting Courses (18 hours)

ACCT 5310Entity Tax Compliance and Planning

ACCT 5360Advanced Problems in Accounting

ACCT 5380Advanced Auditing and Systems

ACCT 5395CPA Review Topics

BLAW 5340Business Ethics and Compliance

Pick one of the following:

ACCT 5335Advanced Government and Not-for-Profit Accounting

BLAW 5310Advanced Commercial Law

 

Required STEM Courses (6 hours)

ACCT 5364Advanced Cost Accounting and Decision Analytics

ACCT 5391Data Analytics for Accounting

STEM Electives (6 hours - select any two)

COSC 5342Cybersecurity Management

COSC 5347Business Intelligence and Analysis

COSC 5364Cyber Risk Analysis

COSC 5388Digital Forensics

CSCI 5346Database Analytics

FINA 5346Risk Management Analytics

FINA 5357Forecasting for Business & Finance