The Master of Business Administration in Public Accounting is designed specifically for the student interested in becoming a Certified Public Accountant (CPA).  Applicants for the CPA certificate in Michigan are required to have completed 225 quarter hours (equivalent to 150 semester hours) of college education.  Most states have adopted similar requirements.  Earning an MBA in Public Accounting from Cleary University, along with an undergraduate degree, fulfills the 225 quarter hour education requirement in the State of Michigan for CPA licensure.

The MBA in Public Accounting consists of thirteen courses designed to provide students with the analytical abilities, communication skills, and technical competence that will enable them to serve the public in a complex and changing business environment.  Overall, this degree provides CPA candidates with a good balance of accounting and other management skills.

Students complete six courses in accounting and law.  These courses are taken (synchronously) and are designed to assist students in acquiring the necessary accounting competencies to prepare for the CPA exam.

The remaining seven courses are taken in other business areas and may be taken online.  (Some courses may also be available in a synchronous format).  Education in these areas enable CPA candidates to understand the concepts, processes, and institutions involved in the production and marketing of goods and services, as well as in the financing of a business and other forms of organizations.

Applicants for the MBA in Public Accounting must already hold an undergraduate degree from an accredited college or university.  Part of their undergraduate education preparation should include advanced course work in financial accounting, managerial accounting, accounting information systems, and governmental accounting.  Prerequisite courses for the program prerequisites also apply.  Applicants should also have completed at least nine quarter hours (or six semester hours) of general business subjects, including business communications.  If the required hours of accounting and general business subjects have not been completed including relevant prerequisite courses, they must be completed as prerequisites of this degree program. 

All MBA students will participate in an online orientation course which is available one week prior to the start of the term.  This course will provide information regarding services, academic policies, and the course management system, and will prepare students for academic success in the program.  Qualified MBA students with recent graduate credits may receive up to twelve quarter credit hours (three classes) of transfer credit from a regionally accredited institution. 

Program Learning Outcomes

• Develop a thorough understanding of the CPA body of knowledge
• Cultivate the analytical skills required of a certified public accountant
• Assemble and effectively communicate accounting information
• Uphold the highest level of integrity and competence as public accountants
• Demonstrate technical competence in presenting accounting analysis
• Integrate management, marketing, and economic concepts in accounting practices
• Develop statistical skills to analyze and present complex information

MBA Public Accounting Competency Core Courses

In order to meet entrance requirements, MBA Public Accounting students must have completed the courses listed below at Cleary University or must have completed the equivalent courses at other regionally-accredited colleges or universities.

MBA Public Accounting Competency Core

ACC 415 Governmental/Nonprofit Accounting

ACC 440 Cost Accounting I

ACC 441 Cost Accounting II

ACC 470 Accounting Information Systems

ACC 472 Advanced Financial Accounting I

COM 400 Advanced Business Communication Methods

It is assumed that students enrolling in this degree program are proficient users of MS Excel.

Guidelines for CPA licensure in the state of Michigan can be found at: http://www.michigan.gov/dleg/0,1607,7-154-35299_35414_35451-113534--,00.html  Students interested in becoming licensed as a CPA in a state other than Michigan should check the requirements for that state.