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To operate effectively and meet the challenges present in today’s increasingly international and dynamic business environment, you must possess both professional acumen and well-developed technical knowledge and critical thinking skills in a wide-range of functional areas. Through our innovative curriculum designed to emphasize both career/professional development and technical mastery, you gain the essential skills and knowledge necessary to master these challenges and to succeed at major corporations and accounting firms across the globe.

Full-Time One-Year Program Structure

Fall
  • Advanced Auditing and Assurance Services (4 units)
  • Financial Statement Analysis and Forecasting (4 units)
  • Professional Research and Communication (4 units)
  • Taxes and Business Strategy (4 units)
  • ProSeminar (2 units)

Winter
  • Electives (8-16 units)

Spring
  • Advanced Managerial and Cost Accounting (4 units)
  • Ethics in Accounting and Business (Capstone) (4 units)
  • ProSeminar (2 units)
  • Electives (0-8 units)
 

Two-Year Program Structure

You are required to complete no less than 11 courses for a minimum of 44 units. Of the 11 courses, there are 7 required courses.



Fall
  • MPAc 238: Advanced Audit and Assurance Services (4)
  • MPAc 291: Professional Research and Communication (4)
  • MPAc 230: ProSeminar (2)

Winter
  • MPAc/MBA Electives (6)

Spring
  • MPAc 235: Advanced Managerial and Cost Accounting (4)
  • MPAc 239: Ethics in Accounting and Business (4)
Fall
  • MPAc 231A: Financial Statement Analysis and Forecasting (4)
  • MPAc 232: Taxes and Business Strategy (4)

Winter
  • MPAc/MBA Electives (6)

Spring
  • MPAc 230: ProSeminar (2)
  • MPAc/MBA Electives (4)

Specialized Tracks

To prepare students for the continually changing digital landscape, the MPAc program now offers a 3-course Data Analytics Track developed in Partnership with Deloitte, as well as a 3-course Tax Track.  As space is limited, admission into a track is not guaranteed. Students interested in being considered for the data analytics or tax track must complete a separate program office application in the Fall. Those accepted into a specific track are guaranteed a seat in each course within the track.  Students who have not submitted an application or not admitted into a track may still have the option of enrolling into track courses on a space available basis.

Data Analytics Track

Today’s evolving technological landscape is rapidly changing the way firms approach the preparation, management, and control of financial data.  The increased use and reliance on data analytics technologies within and across organizations, has created demand for professionals with specialized skill sets capable of leveraging this technology and enhancing the effectiveness and efficiency of analytics in accounting and auditing applications. UCI’s MPAc Program, in Partnership with Deloitte, offers a unique Data Analytics track to address these changes in the profession. 

3-course track in Data Analytics

  • Introduction to Data Analytics: This course provides students with a broad overview of data and analytics strategies, techniques and use-cases. It prepares students to identify opportunities for analytics, build analytics while addressing supporting dependencies, such as data quality, and developing the right mindset to not “abuse” analytics. The course focuses on case study and project based learning to simulate analytics-based problem solving and business strategy development.
  • Data Analytics for Audit: This course focuses on applying data analytics in financial statement and internal control audit settings.  Specifically, students will learn to implement and interpret data analyses in the planning, testing, and evaluation stages of an audit.
  • Advanced Data Analytics: In this course, students explore emerging topics in analytics, as well as the application of data analytics in specialty settings, such as cybersecurity, forensics, etc.

Tax Track

Learning to identify, analyze, and accurately report tax-planning opportunities is an integral practice for domestic and international businesses alike. Through UCI’s Tax Track, students will gain a deeper understanding of how taxes influence business decisions, learn to evaluate widely used tax planning strategies, and develop the skills to apply the appropriate provisions for financial reporting.

3-course track in Taxation

  • Taxes and Business Strategy (Core): In this course, students will learn to identify, understand, and evaluate tax-planning opportunities. The focus is on tax planning concepts and the effects of taxes on business decisions rather than on detailed tax rules, compliance, or legal research.
  • Special Topics in Taxation: This course provides students with an understanding of specific hot topics associated with income tax planning strategies for domestic and global businesses.  Topics include equity compensation strategies, stock vs. asset acquisitions, research and development tax credits, choice of entity, international tax planning, net operating loss utilization and limitations, and multi-state income taxation.
  • Accounting for Income Tax: This course provides an in-depth understanding of the objectives and principles of income tax accounting for financial reporting.  Students will learn to apply the provisions of ASC 740 in the preparation of tax provisions and footnotes, including how to address uncertain tax positions and valuation allowance calculations.

Required Courses

MPAC 230. Accounting Proseminar: Career and Professional Development
Provides students with information and practical skills for success in the program and for professional accounting and business career planning, and with discussions of current issues confronting the accounting profession. 

MPAC 231A. Financial Statement Analysis and Forecasting
Develops skills to analyze corporate financial reports. Topics include profitability, risk analysis, cash flow analysis, revenue and asset recognition, and valuation. The skills are useful for students to evaluate financial reporting quality, detect earnings management, and predict firms' financial performance.

MPAC 232. Taxes and Business Strategy
Develops a student's ability to identify, understand, and evaluate tax-planning opportunities. The focus is on tax planning concepts and the effects of taxes on business decisions rather than on detailed tax rules, compliance, or legal research.

MPAC 235. Advanced Managerial and Cost Accounting
Design of cost information and systems used to plan and control organizational activities; procedures used to account for unit, process, and program costs; cybernetic evaluation of costing procedures; cost estimation, analysis, and accounting via computers.

MPAC 238. Advanced Auditing and Assurance Services
Designed to provide advanced coverage of topics and emerging issues in auditing, assurance services, and fraud detection. Provides a deeper understanding of the fundamental concepts of auditing, assurance services, and developing hot-topics within the auditing profession. 

MPAC 239. Ethics in Accounting and Business
Designed to introduce students to the intellectual principles of ethical decision making by emphasizing the theories of ethics and their application in the business, and specifically, accounting professions. MPAC capstone course with a final comprehensive exam for the program.

MPAC 291. Professional Research and Communication
Combines research of the professional accounting literature on a range of technical topics with a written communication and oral presentations of the findings.

Elective Courses

Winter Electives

MPAc 233 Non-for-Profit Accounting (2)
MPAc 234

Accounting Policy and Research (2)

MPAc 236 Forensic Accounting (2)
MPAc 237 International Accounting (4) (Online Course)
MPAc 241

Accounting Internship (2)

MPAc 290 Special Topics in Taxation (4)
MPAc 290 Corporate Governance (4)
MPAc 299 Independent Study (2)
  MBA Electives (4-8)

Spring Electives

MPAc 231B Advanced Financial Statement Analysis (4)
MPAc 241

Accounting Internship (2)

MPAc 299 Independent Study (2)
  MBA Electives (4-8)