Program Description

Westfield State University offers a Bachelor of Science in Business Management with a concentration in accounting and a Master of Science in Accountancy. The Master of Science allows the student to complete the additional 30-hours required to fulfill the requirements for the Certified Public Accountancy license in Massachusetts. The two programs may be combined for a five-year, 150-hour program.

Program Objectives

The objective of the Master of Science in Accountancy program is to prepare accounting students for management positions in accounting. The program will build on the knowledge and tools from the students’ undergraduate education allowing them to achieve a greater degree of sophistication in accounting and auditing. This will provide them with the knowledge and skills necessary to have successful careers in public and private accounting. The program will:

• strengthen students’ theoretical foundation in multiple areas of accounting and auditing,
• expand the students’ critical thinking and research skills in accounting, auditing, and business,
• develop the students’ oral and written communication skills,
• aid the student in developing interpersonal skills such as leadership and teamwork,
• enhance students’ understanding of ethical and professional issues in accounting and auditing, and their ability to respond to ethical dilemmas in the profession, and
• fulfill the 150-hour requirement for professional certification as a public accountant in Massachusetts and several other states.

Students will be better prepared for examinations required for the Certified Management Accountant, the Certified Internal Auditor, or the Certified Fraud Examiner designations

Admissions Requirements

Minimum entrance requirements for the M.S. in Accountancy program include:

• A Bachelor of Science degree with either a major or concentration in Accounting from an accredited institution. Other degrees may be acceptable; however students would likely need to take additional courses to meet the requirements for the CPA examination and subsequent licensing.
• An undergraduate cumulative grade point average of 3.0.
• Three letters of recommendation, including a minimum of one academic reference.
• Submission of GMAT scores or successful completion of the Uniform Certified Public Accounting Examination. Submission of GMAT scores is waived for Westfield State University alumni with a cumulative grade point average of 3.50 or higher.
• A written statement of purpose and intent to complete the Master of Science in Accountancy.

Specific Degree Requirements

Comprehensive Examination

The candidate for the Master of Science in accountancy will have to successfully complete a comprehensive examination in his/her last semester. The comprehensive examination in the Master of Science in Accountancy Program is designed to help prepare students for the Certified Public Accountancy (“CPA”) Examination. Accordingly, the comprehensive examination will test the candidate’s knowledge of the four subject areas of the CPA Examination including Financial Accounting and Reporting, Auditing and Attestation, Business Environment and Concepts, and Regulation. Given the nature of the comprehensive examination, students who have already successfully passed the CPA Examination will not be required to take the comprehensive examination.