Dec 26, 2024  
2024-2025 Graduate Catalog 
    
2024-2025 Graduate Catalog

Flex, M.P.A.


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Galen Sevcik, Program Director, 404-413-7231, gsevcik@gsu.edu

The Flexible Master of Professional Accountancy (Flex MPA) program is flexible in that students may take up to five years to complete the program and may choose which courses to take each semester. The objective of the Flexible MPA program is to prepare students for professional careers in accounting. More specifically, the objective of the Flexible MPA programs is to develop skills needed to excel in a professional path toward a leadership position in the practice of accountancy. The Flexible MPA program uses the student’s previously acquired undergraduate skills to focus on developing advanced technical and analytical skills in accounting. The primary objectives are for students to develop and integrate: (1) skills for analyzing organizational performance systems that incorporate global and ethical dimensions; (2) skills in financial reporting; (3) assurance skills; (4) skills for collaborative work in teams; (5) communication skills; and (6) technology and data analytics skills. Typically, graduates of this program will find professional accounting positions in public accounting firms and in business and governmental organizations that have a need for graduates with greater depth and breadth in the discipline of accounting than is generally available in graduates with a B.B.A. or M.B.A. in accounting.

7190.10 Admissions

The application procedures and admission criteria are given in the “Master’s Admissions” section of this chapter. It is assumed that a person entering the fifth (graduate) year of the professional accounting program will have or will acquire the equivalent of the preparation offered in the four years of Georgia State’s B.B.A. program in accounting.

An accepted applicant, who at the time of admission to the Flexible MPA program, has not completed the foundation and prerequisite courses must complete these requirements in a manner approved by the faculty adviser and the director of master’s admissions.

Degree Requirements


7190.20 Regulations for the Degree

  1. The regulations, policies, and procedures given in the “Master’s Enrollment” and “Master’s Programs” sections of this chapter apply to the Flexible MPA program. A maximum of six semester hours of transfer credit is permitted in this 30-hour program. The course requirements for the Flexible MPA degree and the format of the program follow.

Foundation and Prerequisite Courses


  1. ​Consult the Course Descriptions chapter of the Georgia State University Undergraduate Catalog for prerequisites to the undergraduate courses listed below. The courses in this section are in addition to the 30 hours required for the degree. They are assigned as part of the admissions process based on a review of each student’s transcripts. They can be exempted if equivalent coursework has been previously completed with minimum grades of C-.
    • Accounting: ACCT 2101 and ACCT 2102, or MBA 8025  ; ACCT 4101, ACCT 4102, ACCT 4210, ACCT 4310, ACCT 4510, and ACCT 4610.

    • Behavioral Science: MBA 8165 - Leadership and Organizational Behavior  or management principles (MGT 3400).

    • Programming: Introductory Programming (CIS 3260): required for ACCT 8680  .

    • Economics: Both macroeconomic principles (ECON 2105) and microeconomic principles (ECON 2106).

    • Mathematics: College algebra (MATH 1111) and either calculus (Math 1220) or discrete math (Math 2420). Math 2420 has precalculus as the minimum prerequisite.

    • Statistics: MATH 1070 Elementary Statistics.

    • Management Science: MGT 3100.

    • Finance: Corporate finance principles (FI 3300).

Graduate students who receive a grade lower than a grade of C- in any undergraduate accounting course may repeat that course but may not enroll in any other accounting course until a grade of C- or higher is earned in that course Flexible MPA students who have undergraduate accounting courses required and who have financial aid should refer to “Courses Eligible to Count Toward Graduate Students’ Financial Aid” before registering for the first time with graduate status. 

Required Courses (15 Hours)


Electives (15 Hours)


Business Analysis and Reporting (BAR)


Those Planning to take the Business Analysis and Reporting discipline exam as a part of the CPA exam are advised to take the following:

Tax Compliance and Planning (TCP)


Those planning to take the Tax Compliance and Planning (TCP) discipline exam as a prt of the CPA exam are advised to take the following:

Information Systems and Controls (ISC)


Those planning to take the Information Systems and Controls (ISC) disciple exam as a part of the CPA exam are advised to take the following:

Advisement/Course Selection


The Flexible MPA program graduate academic adviser is available to students for consultation and guidance as needed. Students are encouraged to contact the graduate academic adviser and schedule an appointment for advisement as needed. Progress toward the degree, including clearance for graduation, will be determined by the Office of Graduate Student Services by comparing courses taken by the student with the foundation courses assigned at admission and the degree requirements stated above. It is the responsibility of the students to monitor their progress toward the degree and to determine if they have met all the requirements of the degree.

The School of Accountancy Requirements


The School of Accountancy requires strict adherence to the prerequisites listed for each of its courses (see the Course Descriptions chapter of this catalog). Students enrolled in accounting or taxation courses without having completed the stated prerequisites with minimum grades of C will be required to withdraw from the course. Please contact the School of Accountancy before registration if you have questions about course prerequisites.

Time Limit


The time limit for completing the Flexible MPA program is five years from the first semester a course in the program.

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