Program Overview

The Master of Science in Accounting (MSA) program is designed for individuals who are looking to obtain a CPA license or increase their professional growth opportunities. The objective of the program is to provide students with the technical knowledge as well as the analytical thinking and communication skills required for leadership positions in public and corporate accounting, management consulting, government, and not-for-profit organizations. The MSA core curriculum covers accounting research, financial accounting theory, advanced auditing topics, tax strategies, and accounting data analytics. Students may choose to take elective courses that develop additional depth and expertise in taxation or data analytics.

When combined with program prerequisites, the MSA program complies with the 150-hour California requirement for CPA licensure. The program has made no determination as to whether meeting California’s licensure requirements is sufficient for licensure in other states.

Learning Outcomes

Specific learning objectives include:

• Graduates will possess the knowledge and skills to apply key accounting concepts in a relevant setting.
• Graduates will be able to incorporate ethical reasoning, social responsibility, and sustainability in making business and personal decisions.
• Graduates will possess critical thinking skills and the ability to integrate relevant concepts.
• Graduates will have the ability to communicate effectively.
• Graduates will demonstrate effective research skills to appropriately resolve complex accounting, auditing, and taxation issues.

Program Prerequisites

• A bachelor’s degree, or the international equivalent to a U.S. bachelor’s degree, in any discipline from an accredited institution
• A minimum of 18 semester hours of accounting subjects which must include:
  • Financial accounting
  • Cost or managerial accounting
  • Accounting or management information systems
  • Intermediate accounting*
  • Taxation*
  • Auditing*
• A minimum of 24 semester hours in business related subjects as specified in the Educational Requirements for CPA Licensure by the California Board of Accountancy
• A minimum of seven semester hours of ethics study as specified in the Educational Requirements for CPA Licensure by the California Board of Accountancy (*)

*May be completed at LMU as additional semester hours required for the MSA.

Major Requirements

The MSA program requires a minimum of 30 semester hours. Students may start the program in the Fall or Spring semester. The program may be completed on a full-time or part-time basis. The full-time program may be completed in nine months, which begins in the Fall semester and is completed at the end of the following Spring semester. Completing the program in nine months requires a minimum of 15 semester hours in the Fall and Spring semesters. Part-time students must complete the MSA program within five years of their first registration date. All academic requirements must be completed in residence.

The specific degree requirements for the MSA program include:

1. Students must complete a minimum of 30 semester hours of graduate coursework approved by the MSA director. This includes 15 semester hours of required MSA core courses.

2. Students who have not completed a 3-semester-hour course in accounting ethics or professional responsibilities must complete ACCT 5150 Accounting Ethics, Professionalism, and the Public Interest  as an elective course.

3. Up to six semester hours of graduate study may be elected from the Master of Business Administration (MBA) or Master of Science in Business Analytics (MSBA) courses to the extent room is available and the student has completed any prerequisite courses. The MSA director must approve these courses. MBA core courses are not permitted.

Elective Courses

4+1 Master of Science in Accounting Program for LMU Students