Master of Science in Professional Accountancy (MSPA)
Total Semester Credit Hours = 30
The Master of Science in Professional Accountancy (MSPA) is a STEM program designed to prepare students for professional accounting careers in the public, corporate, not-for-profit or governmental sectors. International students who complete the MSPA are eligible for an additional two years of Optional Practical Training (OPT), The program is flexible enough to accommodate applicants with an undergraduate degree in any discipline who demonstrate the potential for success in the graduate study of accounting, as indicated by prior academic achievement and other relevant factors, which may include a satisfactory score on the Graduate Management Admission Test (GMAT),. Students entering the MSPA program are expected to have an accounting background equivalent to that of students graduating with a Bachelor of Business Administration (BBA) degree in accounting from The University of Texas at Tyler, or to obtain such background through specified prerequisite coursework.
The MSPA and The Uniform CPA Exam
Students with an undergraduate degree in accounting will meet the education requirements of the Texas State Board of Public Accountancy (TSBPA) to sit for the Uniform CPA Exam upon completion of the MSPA Program. Students with an undergraduate degree in business will meet the education requirements to sit for the CPA Exam upon completion of the MSPA Program and prerequisite courses. Students with an undergraduate degree in an area outside of business may need up to nine additional hours of coursework in related business courses if they wish to meet the education requirements to sit for the CPA Exam in Texas.
Admissions
Traditional MSPA (4+1)
Option #1 | Admission without Committee Review: GMAT Waiver
Meets any one of the following:
- Graduated from an AACSB-accredited business program within three years of expected entrance into the graduate program with a minimum GPA of 3.25 in their major and overall;
- Graduated from an AACSB-accredited business program within three years of expected entrance into the graduate program with a minimum GPA of 3.4 in their major and 3.0 overall;
- Graduated from an accredited college or university with an earned bachelor's degree and holds a current recognized professional accounting credential or license (e.g., Certified Public Accountant, Chartered Financial Analyst, Chartered Accountant or official documentation that all relevant examinations for such certification have been passed);
- Graduated from an accredited college or university with an earned bachelor's degree, with a minimum GPA of 3.0 in their major and overall and completed a JD, LLM, MD, Ph.D. or PharmD.
Option #2 | Admission without Committee Review: GMAT Condition
Graduated from an AACSB-accredited business program and meets one of the following formula conditions:
- (Overall GPA x 200) + GMAT = 1100
- (Major GPA x 200) + GMAT = 1100
Option #3 | Admission with Committee Review
Applicants who require Committee review are considered for admission using the following factors, with no single factor used as the primary criterion for making admission decisions.
- Undergraduate and graduate GPA (overall, major, and last 60 hours) and program accreditation status of the applicant's degree granting institution;
- Score on the GMAT (including separate scores on the verbal and quantitative portions);
- Applicant's professional work experience and professional certification/licensure; and
- Letters of reference and personal statement provided by the applicant; and
- Interview with the Admissions Committee.
By considering the totality of the applicant's circumstances, including the factors listed above, the Admission Committee will evaluate an applicant's readiness to successfully complete the Master of Science in Professional Accountancy program. Depending on the judgment of the committee, the decision may be to grant admission, provisional admission or to deny admission. The decision of the committee is final.
Integrated BBA and MSPA (FLEX)
Students are admitted to the integrated approach upon completion of at least 60 semester hours of coursework that includes ACCT 3311 and ACCT 3312.
Degree seeking undergraduate students in the process of completing all upper-division prerequisite courses at UT Tyler are eligible to apply for admission to the FLEX program when they are taking ACCT 3312 -Intermediate Accounting II if they meet the following criteria:
- Have declared a major in accounting.
- Have attained an overall grade point average (GPA) of at least a 3.4.
- Have completed at least 3 upper-division accounting courses and attained a cumulative grade point average (GPA) in all upper-division accounting courses completed of at least a 3.6. Intermediate Accounting I must be one of these courses.
- Earned a grade of ‘B’ or better in the MSPA prerequisite courses taken at the time of application. These courses must be taken at UT Tyler.
Students who do not meet the GPA requirements may still apply for admission into the FLEX program before they complete their undergraduate degree but must submit a GMAT score. A GMAT score of 500 is recommended for admission.
FLEX students must be fully admitted to the MSPA. Students in the FLEX program will coordinate with the MSPA director to determine when to apply for admission.
International students
An applicant whose native language is not English must demonstrate a sufficient level of skill with the English language to assure success in graduate studies. Applicants are expected to submit a score of at least 6.5 on the IELTS or 101 on the Duolingo, or achieve a minimum TOEFL iBT total score of 79. Further, when the TOEFL iBT is taken, sectional scores of at least 22 on the writing section, 21 on the speaking section, 20 on the reading section, and 16 on the listening section are preferred.
An applicant holding either a bachelor's or a master's degree from a regionally-accredited U.S. college or university is not required to submit a TOEFL iBT, Duolingo or IELTS score for admission purposes. Any other waivers of the score requirements must be recommended by the applicant's Graduate Advisor and approved by the Admissions Committee.
Graduation Requirements
The MSPA is a non-thesis program. The minimum number of semester hours required for the degree, excluding prerequisite coursework, is 30. The student must maintain a 3.0 grade point average (4.0 basis) in all graduate coursework, and in all required accounting graduate courses. A graduate student receiving a grade below “C” in a graduate course will be dismissed from the program, as will a student receiving more than two “C’s” during their graduate program of study.
Students with an undergraduate degree in accounting typically qualify for waiver of the prerequisite requirements and complete the program in the minimum 30 hours. Students with an undergraduate degree in an area outside of accounting may be required to complete up to 18 hours of prerequisite courses or their equivalents.
Prerequisite Courses (up to 21 hours)
Students who plan to sit for the Uniform CPA Exam in Texas should also take MANA 3370, Business Writing and Oral Presentations.
Required Accounting Courses (18 hours)
Required STEM Courses (12 hours)