The document summarizes the education requirements to become a certified public accountant (CPA) in California and introduces the Master of Professional Accountancy (MPAc) program at the University of California, Riverside. There are three pathways to meet the CPA requirements depending on when a student graduates. The MPAc program prepares students for the increased education demands for CPAs in 2020 and beyond by providing additional accounting coursework beyond the bachelor's degree.

1. Master of
Professional
Accountancy
(MPAc)
Program
[PRESENTER NAME]
School of Business
Administration

2. The Road to Becoming a CPA:
The Education Requirements
Three groups/three pathways:
Students graduating during 2011
Students graduating during 2012
Students graduating after 12/31/2012 or who
cannot complete the requirements before
1/2/2014

3. Graduating During 2011:
“The Old Rules”
You Might Be Able to Follow Pathway 1 or 2
PATHWAY 1 PATHWAY 2
Bachelor’s degree Bachelor’s degree
120 semester-units of coursework 150 semester-units of coursework
24 semester-units of accounting 24 semester-units of accounting
24 semester-units of business- 24 semester-units of business-
related subjects related subjects
Pass all parts of the CPA exam Pass all parts of the CPA exam
Two years of general accounting One year of general accounting
work experience work experience
Pass an online ethics class Pass an online ethics class

4. Graduating During 2012:
PATHWAY 1 PATHWAY 2**
Goes away effective 1/1/14 Bachelor’s degree
You likely won’t be able to 150 semester-units of coursework
complete the 2 years 24 semester-units of accounting
of work experience 24 semester-units of business-
related subjects
Passing the CPA exam
One year of general accounting
work experience***
Pass an online ethics class
** Pathway 2 will work only if you can complete everything and submit it prior
to 1/1/2014. If you cannot, you will have to meet the new requirements.
*** Candidates likely will NOT qualify for the “attest” license prior to 1/1/2014.

5. IS WHEN THE CPA
LANDSCAPE
CHANGES
• There is increased demand for CPAs with
additional education due to globalization,
revolutions in technology, increased
regulation and consumer protection.
• Effective for years after 2013, California will
require a baccalaureate degree plus 30
additional semester hours to become a
licensed CPA.

6. Graduating During 2012/Unable to
Meet Requirements by 1/1/2014:
THE ONLY PATHWAY NOTES:
Bachelor’s degree
150 semester-units of total coursework
30 semester-units of accounting Increase of 6 units
38 semester-units of business-related subjects Increase of 14 units
10 semester-units of ethics-related coursework New requirement
Pass all parts of the CPA exam
One year of general accounting work experience
Pass an online ethics class

7. IS OUR VISION
The MPAc program at UCR fulfills the growing
demand for qualified CPAs with education beyond
the baccalaureate degree.
“LOOK BEYOND 2013, BE PREPARED FOR 2020”

8. WHY the MPAc at UCR?
Prepares accounting students with the “20/20
vision” needed to succeed in the year 2020.
As part of the University of California
system, we are committed to quality business
education in a world-class research
university.
Influential UCR business alumni at
international accounting firms who recruit and
support UCR students.

9. TOP-NOTCH FACULTY & STAFF
Learn from accounting, auditing & assurance
scholars and practitioners with unmatched
academic credentials among international
leaders.
Dedicated staff to aid you through the entire
process, from application to graduation.
Career Services.

10. DISTINGUISHED FACULTY INCLUDE:
MICHAEL MOORE
Professor of Accounting
• Co-author of “U.S. Tax Aspects of Doing Business
Abroad”
• Recipient of 2011 Distinguished Service Award
(California Society of CPAs Inland Empire chapter) for
research in tax policy and international taxation
• Member of State Board of Accountancy committee
that determined new accounting education CPA
license requirements
TED MOCK
Distinguished Professor of Audit & Assurance
• 2011 Outstanding Accounting Educator (American
Accounting Association)
• Enlisted by Public Company Accounting Oversight
Board (PCAOB) in 2011 to address ways to improve
auditor’s reporting model

11. THE RIGHT LOCATION
• Only 1 hour to the beach, 1 hour to
the mountains, and 1 hour to the
desert.
• Inland Southern California is one of
the fastest growing and fastest
changing regions in the world, with
more people and greater diversity
than many U.S. states.
• It is also one of the most important
distribution hubs in the world.

12. CURRICULUM
1 Year, Full-Time
48 Units Electives include:
Management
5 Required Courses
Internet Retailing & e-Commerce
9 Recommended Information Systems & Supply
Electives Chain Management
Finance & Economics
65 Elective
Marketing
Opportunities

13. APPLICATION REQUIREMENTS
All Applicants
Application fee Additional requirements for
Online application International Applicants:
Statement of purpose Official TOEFL or IELTS scores
Personal statement of history Financial statement
2 sets of official transcripts Transcripts (in original
language, plus translation)
3 letters of recommendation
Official degree certificate
Résumé
Official GMAT or GRE scores

14. ADMISSIONS PROCESS
Print out the International/Domestic Application
Checklist
Fill in the online application form
Pay your application fee
Submit the required application documents
* Admission open for fall quarter only
* Not all application requirements are necessary to submit your
application. Transcripts, letters of recommendation, and official score
results may arrive after submitting the online application.

15. PROGRAM RESOURCES
Contact the MPAc
Program
mpac@ucr.edu
(951) 827-6202
MPAc Program Website
agsm.ucr.edu/mpac

16. THANK
YOU