University of California, Riverside

Anderson Graduate School of Management


MPAc Curriculum

The Master of Professional Accountancy program requires completion of 48 units for graduation. Students should be able to complete the coursework for the program in one academic year.

Required Courses (20 units)

  • MGT 225:  Professional Accounting and Auditing Research - Provides an in-depth examination of the professional accounting and auditing research process. Includes issue identification; location and evaluation of authority using online and electronic accounting, auditing, and tax research databases; developing conclusions and recommendations; and communication of research results.
  • MGT 229:  Accounting Ethics and Professional Responsibilities - Examines the ethical and professional responsibilities of accountants and auditors. Focuses on ethics, the American Institute of Certified Public Accountants (AICPA)'s Code of Professional Conduct, Circular 230, the Sarbanes-Oxley Act (SOX), Securities and Exchange Commission (SEC) laws and regulations, Public Company Accounting Oversight Board (PCAOB) standards, state and federal laws relevant to accountants, auditors, and Certified Public Accountants.
  • MGT 240B:  Advanced Taxation - Articulates advanced topics in federal taxation and tax planning. Explores many facets of the complex body of tax law including tax research, alternative minimum tax, investment losses, employee compensation, corporate distributions, and federal transfer taxes.
  • MGT 278A:  Foundations of Auditing and Assurance Services - Examines the history, demand, and foundations of audit and assurance. Focuses on judgment and fundamentals of evidential reasoning. Topics include risk assessment, internal control, audit evidence, independence and objectivity, measurement theory, suitable criteria, standards and regulation, framing, heuristics and biases, and the role of technology.
  • MGT 278B:  Information Technology Auditing and Assurance - Covers basic concepts and techniques used in the provision of information technology audit and assurance services. Topics include information technology security; risk assessment; internal control; nature of audit evidence; independence and objectivity; suitable criteria; the role of standards and technology; and ethical issues.

Recommended Electives (20 units):

  • MGT 204:  Cost and Management Accounting - A study of accounting information for managerial planning and control. Topics include managerial applications for product costing, budgeting, and performance evaluation; accounting techniques for modern manufacturing
    systems; activity-based accounting and cost management; international cost accounting systems; and the behavioral implications of accounting information.
  • MGT 205:  Information Systems - Examines the operation and management of information systems as applied to the business environment. Topics include hardware, software, databases, decision support, and systems analysis. Software packages are used to integrate information
    systems concepts and business applications.
  • MGT 218:  Ethics in Management - Examines ethical dilemmas faced by managers and organizations and extends decision analysis to
    include the ethical dimension present in most policy decisions. Seeks to increase the students' ability to identify and respond to ethical issues in organizations, including such areas as affirmative action, bribery, deception, working conditions, product safety, environmental impact, and international relations.
  • MGT 226:  Fraud and Forensics Auditing - Addresses forensic accounting and fraud examination in how it pertains to both civil and criminal matters. Develops a basic understanding of the characteristics of fraud, fraud prevention and detection, investigative techniques, asset recovery, and use of information technology.
  • MGT 245:  Financial Statement Analysis - Explains the role of financial statement analysis in an efficient capital market. Data from financial statements of major corporations is analyzed to develop skills necessary to interpret financial accounting information. Designed for future professionals who will be intensive users of financial accounting reports (e.g., security analysts, credit analysts).
  • MGT 278CInternal Auditing - Examines the nature and practices of internal (operational) audit and assurance, the management audit process, and the use of internal auditing by top management and governing boards. Develops skills to understand, analyze, and critically evaluate internal audit research.
  • Other MGT electives may be taken with advisor approval.

For more detailed information on courses listed above, visit the UCR Catalog.

More Information 

General Campus Information

University of California, Riverside
900 University Ave.
Riverside, CA 92521
Tel: (951) 827-1012

Contact Information

The A. Gary Anderson Graduate School of Management

Graduate Programs Office
102 Anderson Hall, South

Tel: (951) 827-6200
Fax: (951) 827-2055