Montana State University

College of Business

College of Business

Montana State University
P.O. Box 173040
Bozeman, MT 59717-3040


Dan Moshavi, Ph.D., Dean
Bruce Raymond, Ph.D., Associate Dean for Administration and Finance
Susan Dana, J.D., Associate Dean for Academic Affairs
Christine Lamb, Ed.D., Assistant Dean


  • Anne Christensen, Ph.D.
  • Bonita Peterson Kramer, Ph.D.

Associate Professors

  • Marc Giullian, Ph.D.
  • Christie Johnson, MBA

Assistant Professors

  • Perry Solheim, ABD
  • Angela Woodland, Ph.D.

Degree Offered

M. of Professional Accountancy

The Master of Professional Accountancy (MPAc) degree is designed to prepare students for professional careers in accounting. With the assistance of an advisor, students will formulate a graduate program that will integrate their educational background, areas of interest and career path.


The mission of the MPAc program is to prepare students for professional careers in accounting.  Candidates for the degree will build on the broad general and business education obtained at the undergraduate level to gain more advanced competencies in the practice and theory of financial accounting, auditing, taxation, law, and other business and professional areas.  Students will also be introduced to research methods and resources used by accounting professionals. Goals include:

  • To produce graduates who will have long-term success in their accounting careers.
  • To prepare our graduates to meet the educational requirements recommended by the American Institute of Certified Public Accountants.
  • To provide our students with access to professional opportunities through career placement services


A bachelor's degree in accounting or business from an accredited college or university provides the best foundation for this program. Students who have undergraduate course deficiencies may be provisionally admitted while attending to subject matter deficiencies. To apply, individuals must submit an application and fee, a GPA calculation form, scores from either the Graduate Record Exam (GRE) or the Graduate Management Admissions Test (GMAT), three letters of recommendation, all prior college transcripts, and a one-page statement of purpose. Applicants must be formally admitted by the Division of Graduate Education after the preliminary recommendation for admission is reached by the College of Business. Refer to the Admission Policies and Application Requirements sections in the Division of Graduate Education part of this Catalog for additional information.

Program Requirements

At least 30 credits of acceptable coursework must be completed, including at least 21 credits of coursework from MSU. Elective credits are selected by the student, with approval from the MPAc Director. Students are required to maintain at least a 3.0 semester grade point average, and at least a 3.0 cumulative grade point average at all times while in the MPAc program.

Required Courses

ACTG 521

Advanced Auditing

3 credits

ACTG 525

Accounting Theory & Complex Issues in Accounting

3 credits

ACTG 526

Advanced Taxation

3 credits

ACTG 528

Legal Issues for Accountants

3 credits

ACTG 529

Survey of Research in Accounting

3 credits

ACTG 536

Advanced Accounting

3 credits



12 credits


30 credits

Refer to the For Master's Students section in the Division of Graduate Education part of this Catalog for additional degree requirements. Students are expected to be familiar with the degree requirements of both the College of Business and the Division of Graduate Education.

Financial Assistance

A limited number of graduate teaching assistantships, awarded on a competitive basis, are available to fully admitted MPAc students. See the Graduate Assistantships section in the Division of Graduate Education part of this Catalog for detailed information on appointment criteria.

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