May 26, 2024  
2020-2021 Catalog 
2020-2021 Catalog [ARCHIVED CATALOG]

Professional Accounting, Non-Thesis, MPAcc

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Department of Accounting, College of Business & Economics

For further information contact the Department of Accounting, Western Washington University, 516 High Street, Bellingham, WA 98225, Phone: (360) 650-3202, Email:

Graduate Faculty

Chen, Hanmei, PhD, financial accounting.
Dolar, Burak, PhD, financial accounting.
Drum, Dawna, PhD, systems accounting.
Hao, Yamin, PhD, financial accounting,
Li, Shuo, PhD, financial accounting.
Liu, Zenghui, PhD, auditing/financial accounting.
Moore, Jared, PhD, financial accounting/taxation.
Singleton, William R., PhD, financial accounting/taxation.
Smith, Steven H., PhD, financial accounting/taxation.
Taylor, Audrey, PhD, managerial accounting.

Graduate Program Office, Parks Hall 419, 360-650-3898
E-mail:; fax: 360-650-4844
Program Advisor: Dr. Burak Dolar
Department of Accounting: Dr. Audrey Taylor, Chair


The College of Business and Economics is accredited by the AACSB International-The Association to Advance Collegiate Schools of Business at both the graduate and undergraduate levels.


The MPAcc program is a 48-credit graduate degree to be completed in three quarters. It is designed to:

  • Provide opportunities for students to improve their expertise in a field that is rapidly becoming more complex.
  • Provide students with an opportunity to acquire the knowledge and skills required in Washington for professional licensing as CPAs.
  • Help meet the demand in Washington for well-trained professional accountants.

Admission and Prerequisites

  • A bachelor’s degree with an accounting emphasis from an AACSB-accredited business school is required for admission to the program.
  • A minimum 3.0 GPA (on a 4.0 scale) in the last 90-quarter or 60-semester hours of study.
  • A minimum 3.2 GPA (on a 4.0 scale) in upper-division accounting courses.
  • Applicants must demonstrate an ability to communicate effectively and to reason analytically, logically, and creatively.
  • Students must achieve an acceptable Graduate Management Admissions Test (GMAT) score. Applicants who are not native English speakers must submit an acceptable TOEFL or IELTS score.

Application Information

  • Official application form to the Graduate School 
  • Transcripts (from each institution attended).
  • GMAT scores and, if applicable, TOEFL or IELTS scores.
  • Personal statement, including background and intention.
  • Résumé showing work experience.
  • Review of application begins on February 15 and continues until spaces are filled.

To apply for admission, send the application and supporting documents to the Graduate School. Further information is provided in the Graduate School  section of this catalog.

Program Requirements (48 credits)

Integrated 3+2 BA/MPAcc Option

This option makes it possible for exceptional undergraduate accounting majors to enter the MPAcc program at the beginning of their senior year, and complete both a B.A. in Accounting and a Master of Professional Accounting in at most 5 years of study. Students interested in this program are encouraged to consult with their advisor early in their junior year.

Eligibility & Admission

Applications are due during the first week of spring quarter, and admission decisions will be made shortly thereafter. To be eligible the student must have, at the time of application:

  • Completed at least 110 undergraduate credits with an overall GPA of 3.0 or better.
  • Completed at least 16 upper-division accounting credits, including ACCT 342, with a GPA of at least 3.2.
  • Demonstrated an ability to communicate effectively, and to reason analytically, logically, and creatively.
  • Recommendations from at least two WWU accounting faculty.

This program is selective; eligibility does not guarantee admission.

Requirements for the 3+2 Option:

Candidates are conditionally admitted to the MPAcc at the time of acceptance into the integrated 3+2 program. At the end of the fourth year, conversion to full graduate status is granted by the Graduate School upon the recommendation of the MPAcc committee, provided that the candidate has:

  • Been awarded the undergraduate degree.
  • Maintained an acceptable GPA in all courses taken.
  • Obtained an acceptable score on the GMAT.
  • Met all the Graduate School application requirements.

All of the requirements for the MPAcc (listed above) must be fulfilled, except that only 36 graduate credits are required beyond the baccalaureate degree.

Additional Information

Information on the MPAcc program is available in the College of Business and Economics, Accounting  section of this catalog.

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