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University Bulletin
Graduate Degree Programs


Black School of Business, Penn State Erie - The Behrend College

Balaji Rajagopalan, Director of Black School of Business
Burke Center, Jordan Rd.
Erie, PA 16563

Degree Conferred: Master of Professional Accounting


The Graduate Faculty


The Program

The proposed Master of Professional Accounting (MPAcc) degree program in Accounting will require 30 credit hours beyond the bachelor’s degree and will take one year to complete. This program will equip the students for the increasing legal and financial complexities faced by the accounting profession. This degree will also satisfy the requirements for taking the Certified Public Accountant (CPA) examination and becoming a CPA through the Pennsylvania State Board of Accountancy as well as most of the State Boards of the neighboring states.

Admission Requirements

The general Graduate Council requirements for admission to the Graduate School listed in the GENERAL INFORMATION section of the Graduate Bulletin apply to all students applying for the program. The language of instruction at Penn State is English. All international applicants must take and submit scores for the TOEFL (Test of English as a Foreign Language) or the IELTS (International English Language Testing System), with the exceptions noted below. The minimum acceptable score for the TOEFL is 550 for the paper-based test, or a total score of 80 with a 19 on the speaking section for the internet-based test (iBT). Applicants with iBT speaking scores between 15 and 18 may be considered for provisional admission, which requires completion of specified remedial English courses ESL 114G (American Oral English for Academic Purposes) and/or ESL 116G (ESL/Composition for Academic Disciplines) and attainment of a grade of B or higher. The minimum acceptable composite score for the IELTS is 6.5.

International applicants are exempt from the TOEFL/IELTS requirement who have received a baccalaureate or a graduate degree from a college/university/institution in any of the following: Australia, Belize, British Caribbean and British West Indies, Canada (except Quebec), England, Guyana, Republic of Ireland, Liberia, New Zealand, Northern Ireland, Scotland, the United States, and Wales.

Additionally, the following requirements also apply.

Applicants must hold either (1) a baccalaureate degree from a regionally accredited U.S. institution or (2) a tertiary (postsecondary) degree that is deemed comparable to a four-year bachelor's degree from a regionally accredited U.S. institution. This degree must be from an officially recognized degree-granting institution in the country in which it operates. Applicants should have an undergraduate degree in business and the course-work should be substantially similar to the Penn State Erie undergraduate degree in business.  If the degree is in business but not in accounting then applicants should have the following courses or their equivalents completed - ACCTG 211, ACCTG 310, ACCTG 340, ACCTG 371, ACCTG 403, and ACCTG 472, with B or better in every course. Applicants should have a minimum 2.8 GPA (on a 4.0 scale) in the junior and senior years and 3.0 GPA (on a 4.0 scale) in the accounting courses. Applicants are also required to take Graduate Management Admission Test (GMAT) or Graduate Record Examination (GRE) and show GMAT (GMAT equivalent of GRE) scores of at least 400.

Applicants should submit the following documents,

  1. Online Graduate School application including application fee
  2. Statement of intent
  3. Official transcripts for all completed undergraduate and graduate coursework
    (International applicants must submit official or attested university records, with certified translations if the records are not in English. Notarized copies are not sufficient.)
  4. Official GMAT scores reported directly to Penn State Erie-The Behrend College
  5. TOEFL or IELTS scores, if applicable

Degree Requirements

A minimum of 30 credit hours of instruction is required for the degree that must be acquired in 400-, 500-, or 800-level courses. At least 21 of the 30 credits must be 500 and 800 level courses, at least 9 credits (of the 21 credits) must be at the 500 level, and the remaining 9 credits must be at 400, 500, or 800 level.

The following courses need to be completed for a total of 30 hours of instruction.

Core (24 credits)


B LAW 444: Advanced UCC and Commercial Transactions


ACCTG 806: Taxes and Business Planning or ACCT 510: Business Tax Planning Theory & Practice


ACCTG 873: Advanced Topics in Financial Reporting or ACCT 573: Financial Reporting 2


ACCTG 881: Financial Statement Analysis or ACCT 561: Financial Statement Analysis


ACCT 504: Auditing Theory and Practice


ACCT 545: Strategic Cost Management


B ADM 526: Leadership and Ethics or ACCT 550: Professional Responsibilities and Ethics


FIN 451: Intermediate Financial Management


Electives (3 credits)


3 credits of elective (Approved 400-, 500-, or 800-level course) or 3 credits of Internship (ACCTG 595)


Culminating Experience (3 credits)


ACCTG 803: Forensic Accounting and Litigation Support


Total Credits



Last Revised Spring Semester 2014

Blue Sheet Item #: 42-07

Review Date: 06/10/2014; 08/14/14



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