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

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 or Accounting Analytics specialization 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

Master of Professional Accountancy Graduate Accounting Core: 21 credit hours

• ACCT 585 - Accounting Standards and Ethics 3 cr hrs
• ACCT 720 - Cost Accounting 3 cr hrs
• ACCT 731 - Tax Planning and Practice 3 cr hrs
• ACCT 740 - Advanced Accounting Theory 3 cr hrs
• ACCT 750 - Contemporary Topics in Auditing 3 cr hrs
• ACCT 760 - Accounting in Governmental and Non-Profit Organizations 3 cr hrs
• ACCT 780 - Advanced Accounting 3 cr hrs

Accounting Analytics Specialization: Total 9 credit hours (Plan B only)

• ACCT 541 - Forensic Auditing and Fraud Examination 3 cr hrs
• DSCI 723 - Data Management and Warehousing 3 cr hrs
• DSCI 724 - Data Mining for Managers 3 cr hrs

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. Permission to be awarded the undergraduate degree prior to the completion of the graduate degree is available.

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 upon completion of 90 undergraduate credits, 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 Data Analytics with another business course from an approved list. The minimum number of credits to achieve both degrees is 150 credit hours. 

Student Learning Outcomes

Goal #1: Our graduates will demonstrate knowledge of advanced accounting concepts.  (Knowledge) 

Objectives:  

1. Graduates will demonstrate knowledge in the topical accounting areas covered by the required accounting courses. 
2. Graduates will be able to complete designated course embedded exams. 

Goal #2: Our graduates will demonstrate critical thinking skills through application of accounting concepts in analyzing business issues. (Critical Thinking and Application) 

Objectives:  

1. Graduates will be able to effectively analyze accounting problems. 
2. Graduates will be able to make appropriate recommendations for decision making. 

 Goal #3: Our graduates will demonstrate professional communication skills. (Professional Communication) 

Objectives:  

1. Graduates will be able to write professionally. 
2. Graduates will be able to make effective presentations. 

Goal #4: Graduates will identify common ethical dilemmas in the accounting profession. 

Objective:  

1. Graduates will be able to apply ethical principles in resolving ethics dilemmas. 

Courses or Programs Leading to Professional Licensure or Certification

The University of South Dakota as of July 1, 2020, cannot confirm whether any particular course or program meets educational prerequisites for professional licensure or certification in states other than South Dakota. If you are planning to apply for licensure/certification in a state other than South Dakota after completion of your program, contact the academic department offering your major or CDE at 605.658.6152 or by email at cde@usd.edu. USD is working to comply with these requirements and will provide up-to-date information as it becomes available.

If your learning placement course (internship, externship, clinical, rotation, practicum, independent study, study away, etc.) or your online course will be taken outside South Dakota, please reference the State Authorization webpage below.

Information about State Authorization & Professional Licensure