A Master of Professional Accountancy (MPAcc) and Certified Public Accountant (CPA) licensure serve different purposes: one is a graduate degree and the other is a professional license. Whether you already work in accounting or are considering entering the field, it is important to understand how the two credentials differ.
The AACSB-accredited online Master of Professional Accountancy (MPAcc) program from Pittsburg State University equips students with advanced accounting skills and knowledge while preparing them to meet the education requirements most states set for CPA licensing. Here’s what each credential offers and how they work together to expand help career options.
What Is a Master of Professional Accountancy?
A Master of Professional Accountancy is a graduate degree focused on advanced accounting theory, practice and professional skills. Unlike a general MBA, the MPAcc is purpose-built for students who want to specialize in accounting at the graduate level. Most programs cover financial reporting, taxation, auditing and business law — the core subject areas that appear on the CPA exam.
The MPAcc is particularly valuable because it helps accounting graduates meet one of the most common barriers to CPA licensure: the 150 credit-hour education requirement. Pitt State’s program is 100% online and can be completed in as few as 12 months, with no GMAT or GRE required. It holds AACSB accreditation, a distinction held by only 6 percent of business schools worldwide.
What Is CPA Certification?
The CPA credential is a professional license — not a degree — issued by state boards of accountancy. According to the Internal Revenue Service (IRS), CPAs are licensed by state boards of accountancy, the District of Columbia and U.S. territories.
Earning a CPA license requires meeting three distinct requirements. First, every state requires candidates to complete 150 semester hours of college coursework — 30 more hours than a standard bachelor’s degree provides — according to the U.S. Bureau of Labor Statistics (BLS). Second, candidates must pass the four-section Uniform CPA Examination, administered by the National Association of State Boards of Accountancy and developed by the American Institute of Certified Public Accountants. Third, most states require between one and two years of full-time professional experience under the supervision of a licensed CPA.
Is Earning a MPAcc the Same as CPA Licensure?
No. An MPAcc and a CPA license are fundamentally different credentials and confusing them can lead to real planning mistakes. An MPAcc is a degree you earn and hold permanently. A CPA is a state-issued license that requires renewal, which in most states means completing continuing education on an ongoing basis.
The most important practical difference is legal authority. According to the IRS, CPAs have unlimited representation rights before the IRS, meaning they can represent clients in audits, payment disputes and appeals. Public companies must have their financial statements audited by independent registered public accounting firms and CPAs play a central role in that process.
While an MPAcc prepares students for deep accounting work and covers the full range of CPA exam topics, it does not confer those legal privileges on its own. The degree and the license serve different purposes and holding one does not substitute for the other.
Do You Need Both an MPAcc and CPA Certification?
You are not legally required to hold both, but for many accounting professionals, pursuing both is a strategically sound career decision. The MPAcc addresses the education requirement for CPA licensure while providing advanced subject-matter preparation.
Pittsburg State University’s online MPAcc program is designed to satisfy the 150-semester-hour education requirement to sit for the CPA exam in most U.S. states, and its curriculum is directly aligned with the topics covered on the exam. Rather than starting CPA preparation from scratch after earning a bachelor’s degree in accounting, MPAcc students build toward licensure throughout the program while earning an advanced degree. For professionals looking to close the 30-hour credit gap and recent graduates seeking a path to licensure, the MPAcc-to-CPA approach offers a direct, high-value route.
What Does the Accounting Job Market Look Like for CPAs and MPAcc Holders?
Accounting is one of the more stable professional fields in the country, and current labor data supports strong continued demand for qualified candidates. BLS projects employment for accountants and auditors to grow 5 percent from 2024 to 2034, faster than the average for all occupations, with approximately 124,200 job openings projected each year. The median annual wage for accountants and auditors was $81,680 in May 2024.
O*NET Online, maintained by the U.S. Department of Labor, designates the field as a Bright Outlook occupation, meaning job openings are expected to remain above average for years to come. Professionals who hold both an advanced accounting degree and CPA licensure typically access the widest range of senior roles, including positions in public accounting firms, corporate finance, government auditing and advisory services. Employers filling leadership positions in accounting often require or strongly prefer CPA licensure, and the MPAcc signals the academic depth that complements that credential.
Is Pursuing Both an MPAcc and CPA Worth It?
Yes — and for many accounting professionals, the combination is one of the most strategically sound career decisions available. The MPAcc is a graduate degree that builds advanced knowledge and satisfies the education requirements most states set for CPA candidates. The CPA is a professional license that grants the legal authority to sign audits, represent clients before the IRS and certify public company filings. Pursuing both gives you what neither provides alone.
For accounting professionals who want the broadest possible career options, earning both credentials together is a time-efficient strategy that accelerates the path to licensure and opens the door to advancement opportunities. The key is to choose a program built around CPA preparation, so the degree and the license become one integrated path rather than two separate undertakings.
Explore Pittsburg State University’s online Master of Professional Accountancy to see how the program can help you meet CPA education requirements and prepare for long-term career advancement in accounting.
Frequently Asked Questions
The most common questions about the MPAcc and CPA come down to how these credentials relate in practice, and whether you truly need both. The answers depend on your career goals, your current education and the licensing requirements in your state.
Do you need a master’s degree to become a CPA?
No. A master’s degree is not a legal requirement for CPA licensure. However, because most states require 150 semester hours and a standard bachelor’s degree provides only 120, many candidates pursue a master’s degree to close that 30-hour gap. An MPAcc is one of the most efficient and structured ways to meet that education requirement while also preparing for the CPA exam.
Does the Pitt State MPAcc satisfy CPA education requirements?
Yes, in most states. The program is designed to satisfy the 150-semester-hour education requirement for CPA candidates, and its curriculum covers the subject areas tested on the exam. Requirements vary by jurisdiction, so candidates should confirm their state’s specific rules before applying.
How long does it take to earn both an MPAcc and CPA?
The Pitt State MPAcc can be completed in as few as 12 months. The CPA exam and experience requirement add additional time. Most candidates spend several months completing all four exam sections, and most states require one to two years of supervised professional experience. Earning both credentials typically takes two to four years after completing a bachelor’s degree, depending on individual pace and state requirements.
Can you get a CPA without an accounting degree?
Yes, in most states, though it is significantly more challenging. Candidates who did not major in accounting must typically meet specific coursework requirements in accounting and business subjects before sitting for the exam. Some MPAcc programs require an undergraduate accounting background for admission, which means the path may begin with prerequisite coursework. State boards set their own requirements, so candidates should research their jurisdiction directly.
About Pitt State’s Online MPAcc Program
Pittsburg State University’s Master of Professional Accountancy is a fully online graduate program designed for accounting professionals and recent graduates who want to deepen their expertise and pursue CPA licensure. Applicants must hold a bachelor’s degree in accounting from a U.S.-accredited institution or a master’s degree in an accounting-related field, ensuring students arrive prepared to engage with advanced material from the start.
At 30 credit hours, the program is structured to build efficiently from foundational to advanced accounting topics. The curriculum covers financial accounting, taxation, auditing and business law — the same core subjects tested on the CPA exam — giving graduates a practical foundation for both professional credentialing and long-term career growth.
