Master of Professional Accountancy
23 courses · UC Irvine · 2026-2027 Catalog
Classes: Fall 2026
MPAC 200A Intermediate Accounting Intensive I
- Units
- 4
Designed to provide students with technical U.S. accounting theory and principles background necessary for graduate work in accounting. Current international accounting convergence issues and standards are discussed on emerging topics.
MPAC 200B Foundations of Taxation Intensive
- Units
- 4
Provides students with the basic concepts of federal income taxation applicable to all taxpayers. Specifically, principles of taxation for individuals, corporations, and partnerships are discussed.
MPAC 200C Intermediate Accounting Intensive II and Special Topics
- Units
- 4
Designed to provide students with the technical U.S. accounting theory and principles background necessary for graduate work in accounting. Current international accounting convergence issues and standards are discussed on emerging topics.
MPAC 200D Auditing Intensive
- Units
- 4
Designed to provide students with an understanding of the fundamental principles, processes, and ethical considerations involved in the performance of a financial statement audit under U.S. auditing standards.
MPAC 230 Emerging Topics in Accounting
- Units
- 2
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
- Units
- 4
- Prerequisite
- Intermediate accounting
Develops skills to analyze corporate financial reports. Topics include profitability, risk analysis, cash flow analysis, revenue and asset recognition, and forecasting. The skills are useful for students to evaluate financial reporting quality, detect earnings management, and predict firms' financial performance.
MPAC 231B Advanced Financial Statement Analysis
- Units
- 4
Develops skills to analyze corporate financial reports with a focus on liabilities, stockholders' equity, and valuation. Topics include forecasting financial statements, cash flows- and earnings-based equity, and valuation models, accounting analysis of mergers and acquisitions, lease pensions, and derivatives.
MPAC 232 Taxes and Business Strategy
- Units
- 4
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 Accounting
- Units
- 4
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 236 Forensic Accounting
- Units
- 2
Focuses on the principles and application of forensic accounting. Topics include the identification, detection, and prevention of fraud, valuations, damage calculations, and litigation support. The role of forensic accountants in the legal system is also discussed.
MPAC 238 Advanced Auditing and Assurance Services
- Units
- 4
- Prerequisite
- Intermediate accounting and basic auditing
Designed to provide advanced coverage of topics and emerging issues in auditing and assurance services. 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
- Units
- 4
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 241 Accounting Internship
- Units
- 2-4
Provides students with the opportunity to apply accounting knowledge through actual work experiences. The internship experience will provide students with knowledge of career opportunities, an understanding of how accounting plays in today’s business environment, and prepare students for success.
MPAC 242 Introduction to Data Analytics for Accounting
- Units
- 4
Intended to provide students with an understanding of data analytic thinking and terminology as well as hands-on experience with data analytics tools and techniques. Topics include data reporting, data visualization, and predictive analytics.
MPAC 243 Advanced Analytics for Accounting
- Units
- 4
- Prerequisite
- MPAC 242 with a minimum grade of B-
Provides students with an understanding of how to synthesize and apply data mining methodologies and advanced data analytic techniques and tools to help solve business and accounting problems.
MPAC 244 Data Analytics for Audit
- Units
- 4
- Prerequisite
- MPAC 242 with a minimum grade of B-
Prepares students to identify opportunities for and apply analytics in the financial audit process. Case studies and project-based learning are used to simulate analytics-based problem solving and business strategy development.
MPAC 245 Accounting for Income Tax
- Units
- 4
Provides students an understanding of how to master common corporate book-tax differences, compute a corporation’s income tax provision under the ASC 740, recognize advanced topics therein, apply guidance for uncertain tax provisions and assess valuation allowances.
MPAC 246 Advanced Taxation
- Units
- 4
Designed to provide students with an understanding of specific current income tax planning strategies for domestic and global businesses. Topics include tax structures, income tax minimization, federal, state, and international income tax deferrals, and income characterization.
MPAC 247 Sustainability Accounting
- Units
- 4
Examines ESG reporting frameworks and sustainable business practices. Students develop working knowledge of major reporting standards, differentiate and apply reporting methodologies, and assess the economic viability of sustainability initiatives within real-world business environments.
MPAC 290 Special Topic Seminars
- Units
- 2-4
Studies in selected area of Accounting. Topics addressed vary each quarter.
MPAC 291 Professional Research and Communication
- Units
- 4
Combines research of the professional accounting literature on a range of technical topics with a written communication and oral presentations of the findings.
MPAC 293 Corporate Governance
- Units
- 4
Provides students with an understanding of corporate board governance. Topics include selection of and legal requirements for board members, roles of board committees, managing relations with stockholders and CEOs, and the role of boards in developing corporate strategy.
MPAC 299 Individual Study
- Units
- 1-4
Individual study under the direction of a selected faculty member.