Accounting (Capital)

Graduate Program HeadJohn Haddad
Program CodeIACCT
Campus(es)World Campus (M.P.Acc.)
Degrees ConferredMaster of Professional Accounting (M.P.Acc.)
The Graduate Faculty


Accreditation and Certification

The Master of Professional Accounting program requirements are designed to allow a student who has completed an undergraduate degree in Accounting (or equivalent) to satisfy the current educational requirements for CPA licensure in Pennsylvania and most if not all other states1.


The degree to which Texas is willing to accept on-line courses is uncertain, and they require applicants to select an ethics course from a pre-approved list. FL, KS, NJ, and WV all require 6 credit hours of Business Law, so students who desire licensure in those states must have a 3 credit undergraduate course in Business Law to complement the graduate course contemplated in this program. Students with an undergraduate degree in business are assumed to meet this requirement.

Admission Requirements

Applicants apply for admission to the program via the Graduate School application for admission. Requirements listed here are in addition to Graduate Council policies listed under GCAC-300 Admissions Policies.

Students who apply for admission should have course work substantially equivalent to an undergraduate degree in Business (or a business discipline) from Penn State University. If the undergraduate major is not Accounting, an applicant should have completed the following minimum core of accounting coursework (or its equivalent):

ACCTG 211Financial and Managerial Accounting for Decision Making4
ACCTG 310Federal Taxation I3
ACCTG 340Cost Accounting3
ACCTG 403Auditing3
ACCTG 471Intermediate Financial Accounting I3
ACCTG 472Intermediate Financial Accounting II3
FIN 301Corporation Finance3

Students should have a grade point average of at least 3.0 (on a 4.0 scale) in their final 60 credits of undergraduate coursework, both overall as well as in Accounting courses.  Students must submit scores from the Graduate Management Admissions Test (GMAT) or Graduate Record Examination (GRE).

The language of instruction at Penn State is English. English proficiency test scores (TOEFL/IELTS) may be required for international applicants. See GCAC-305 Admission Requirements for International Students for more information.

Degree Requirements

Master of Professional Accounting (M.P.Acc.)

Requirements listed here are in addition to Graduate Council policies listed under GCAC-700 Professional Degree Policies.

Students must complete a minimum of 30 credit hours of instruction; all credits must be earned in 400 level, 500 level, or 800 level courses. A minimum of 21 credits at the 500- or 800-level is required, of which at least 9 credits must be earned in 500-level courses. Students must complete the following courses:

Required Courses
ACCT 572Financial Reporting I3
PADM 523Governmental and Nonprofit Accounting3
ACCT 550Professional Responsibilities and Ethics in Accounting3
ACCT 532Accounting Information and Decision Systems3
ACCTG 881Financial Statement Analysis3
or ACCT 561 Financial Statement Analysis II
ACCTG 806Taxes and Business Planning3
or ACCT 510 Business Tax Planning Theory and Practice
ACCT 504Auditing Theory and Practice3
BLAW 444Advanced UCC and Commercial Transactions3
ACCT 545Strategic Cost Management3
Culminating Experience
ACCTG 803Forensic Accounting and Litigation Support (Capstone Course)3
Total Credits30

ACCTG 803 is the capstone course for the program, integrating materials learned in the other program courses.


A graduate minor is available in any approved graduate major or dual-title program. The default requirements for a graduate minor are stated in Graduate Council policies listed under GCAC-600 Research Degree Policies and GCAC-700 Professional Degree Policies, depending on the type of degree the student is pursuing:

Student Aid

World Campus students in graduate degree programs may be eligible for financial aid. Refer to the Tuition and Financial Aid section of the World Campus website for more information.


Graduate courses carry numbers from 500 to 699 and 800 to 899. Advanced undergraduate courses numbered between 400 and 499 may be used to meet some graduate degree requirements when taken by graduate students. Courses below the 400 level may not. A graduate student may register for or audit these courses in order to make up deficiencies or to fill in gaps in previous education but not to meet requirements for an advanced degree.

Accounting (ACCT) Course List

Professional Licensure/Certification

Many U.S. states and territories require professional licensure/certification to be employed. If you plan to pursue employment in a licensed profession after completing this program, please visit the Professional Licensure/Certification Disclosures by State interactive map.


Campus World Campus
Graduate Program Head John Haddad
Director of Graduate Studies (DGS) or Professor-in-Charge (PIC) Renee Flasher
Program Contact

Sherri Dorazio Harkins
Graduate Admissions
777 West Harrisburg Pike
Middletown PA 17057
(717) 948-6008

Program Website View