Oct 15, 2019  
2018-2019 Graduate Catalog 
    
2018-2019 Graduate Catalog [Archived Catalog]

Accountancy (Professional Accountancy -M.P.A.)


Admissions Information  

Each applicant is expected to have satisfactorily completed the undergraduate/foundation requirements for study in the Beacom School of Business (see Admissions Information on Accountancy’s Departmental page ).

The M.P.A. degree requires a minimum of 30 graduate hours: a 21-hour graduate accounting core and a group of restricted electives. Plan A (thesis program), Plan B (non-thesis program), and Plan C (internship program) are available options. The Coordinator of the program must approve the remaining restricted elective hours at the graduate level.

All plan options require successful completion of a comprehensive exam prior to graduation. 

Master of Professional Accountancy Plan A (thesis): Total 30 credit hours


  • M.P.A. Graduate Accounting Core 21 credit hours
  • Thesis 3-6 credit hours
  • Restricted Electives 3-6 credit hours

Master of Professional Accountancy Plan B (non-thesis): Total 30 credit hours


  • M.P.A. Graduate Accounting Core 21 credit hours
  • Restricted Electives 9 credit hours

Master of Professional Accountancy Plan C (internship): Total 30 credit hours


  • M.P.A. Graduate Accounting Core 21 credit hours
  • Accounting Internship 3 credit hours
  • Restricted Electives 6 credit hours

Joint M.P.A. / J.D. Program


It is possible to concurrently pursue an M.P.A. in the Beacom School of Business and a J.D. in the USD School of Law. Nine hours of 700-level accounting coursework may be counted toward the J.D. degree and nine hours of law coursework may be counted toward the M.P.A. degree if both degrees are pursued concurrently. For further information on this joint program, contact both the USD School of Law and the M.P.A. Program Coordinator.

B.B.A. / M.P.A. Fast-Track Option


Beacom School of Business undergraduate accounting and business majors meeting requirements for entry into the M.P.A. program may opt to complete both the B.B.A. and M.P.A. concurrently. Students who pursue this fast-track option will be awarded their undergraduate and graduate degrees simultaneously, upon completion of the two programs.

Students may apply for admission to the M.P.A. program using the standard graduate application process after completing 75 credit hours. Applicants for the B.B.A./M.P.A. program are required to submit only two letters of recommendation.  Students applying to the B.B.A./M.P.A. program are not required to provide a GMAT exam score for application to the fast-track option if they meet all of the following criteria: cumulative GPA of 3.25, and upper-level accounting GPA of 3.25.  Applicants who do not meet the above criteria are required to provide a GMAT exam score, which will be evaluated along with all application materials in a manner consistent with applications to the M.P.A. program.

The fast-track option will confer special student status to those admitted, who will then be eligible to take 700-level courses  in the graduate program of study and apply for graduate assistantships. Students must complete the requirements of the B.B.A. program in accordance with the undergraduate catalog and the requirements for the M.P.A. program in accordance with the graduate catalog. However, USD undergraduate students planning to pursue the Joint B.B.A./M.P.A. Fast-Track Option have the option to take BADM 582 - BUSINESS POLICY AND STRATEGY  instead of BADM 482 Business Policy and Strategy to complete the B.B.A. program by substituting another business course from an approved list. Students pursuing this option can replace BADM 323 Information Systems for Business Professionals with another business course from an approved list. The minimum number of credits to achieve both degrees is 150 credit hours.