Accountancy, M.Acc.

Department website: https://business.wvu.edu/academics/accounting-department/macc

Degree Offered

• Master of Accountancy (MAcc)

Nature of the Program

Given the changing environment in both the public and private sectors of the economy, many accountants will need an educational background that goes beyond what is taught in an undergraduate degree program. Accountants must be proficient in applying professional concepts and principles to a wide variety of existing and emerging situations as an effective member of a team and also have the ability to adapt to new standards and methods of doing business. Competing in such an environment requires a solid technical foundation, adeptness in analyzing complex business situations, and the ability to effectively communicate recommended solutions and conclusions. Thus, the objectives of the MAcc program include the integration of financial and non-financial data in problem-solving and decision-making, the application of relevant research techniques and information technologies, the integration of varying viewpoints and techniques of conflict resolution, and the importance of adhering to a strong ethical code.

The MAcc program is a 30 credit-hour program, which can be completed in approximately 12 months of full-time study. The program requires that the student has an undergraduate degree and meets very specific accounting and business course prerequisites. Work experience is not a requirement for admission. Careful selection of degree candidates limits the size of classes, leads to high-quality efforts in the program, and permits frequent and direct contact between students and faculty. The full-time program consists of two 12 credit-hour semesters and a six credit-hour summer session.

No thesis is required in the program, but communication skills are emphasized in all courses. Extensive use is made of information technology in accounting applications.

Accreditation

The undergraduate and graduate accounting programs in the WVU John Chambers of Business and Economics have separate accounting accreditation by the Association to Advance Collegiate Schools of Business International (AACSB). Students pursuing a MAcc degree can also pursue a graduate certificate in forensic accounting and fraud examination.

Academic Standards

In addition to the University’s academic and professional standards, students enrolled in a John Chambers College of Business and Economics master’s degree program must also abide by the following standards:

• Students must have a minimum cumulative GPA of 3.0 to earn a degree from their graduate program, without exception.
  • A student who cannot mathematically meet the 3.0 GPA requirement to successfully complete the degree, within a reasonable period of time (as defined by the Program Coordinator or designee), will be dismissed from their academic program. Visit the Probation, Suspension, and Dismissal section of the University’s Graduate Catalog for more information about this topic.
• Students must follow the professional standards established by the college, their degree program and/or department. A student who violates the established professional standards may be placed on probation or dismissed from their program.
• A student whose cumulative GPA falls below 3.0 will automatically be placed on academic probation.
  • A student will be dismissed from their program if their GPA is not raised to 3.0 by the end of their subsequent semester of enrollment. 
• A student will be dismissed from their program if they earn a letter grade below C- in more than one required course.
• A student who earns a letter grade of D or F in any required course must repeat the course and earn a minimum letter grade of C-.
  • Any grade earned in a repeated course at the graduate level is included in the calculation of a student’s overall and major GPA, along with the original grade earned in the course. Additionally, the original grade earned in the course will remain on the student’s academic transcript/permanent record. Visit the Grades section of the University Graduate Catalog for more information about this topic.

Any exceptions to the above standards must be approved in writing by the Associate Dean for Undergraduate and Graduate Programs and the Program Coordinator.

Requirements to Sit for C.P.A. Examination

C.P.A. exam preparation is incorporated directly into the MAcc program. MAcc students are required to enroll and demonstrate substantial and significant progress completing an approved third-party C.P.A. review program. In addition to required coursework and participating in the C.P.A. review program, MAcc students are required to sit for one section of the C.P.A. exam to graduate with a MAcc degree. Students are responsible for the cost of the C.P.A. exam review program and any fees associated with sitting for the C.P.A. exam, which are not included in the cost of tuition.

The specific requirements to be eligible to sit for the Uniform C.P.A. Examination vary with each state board of accountancy. Some states (or other jurisdictions such as the District of Columbia or Guam) require candidates to have a bachelor’s degree with a specified distribution of accounting and business courses as the minimum educational requirement to take the examination. These standards to sit for the exam are subject to change, as are the requirements for licensure; thus, students should review the requirements (including the distribution of courses) of the board in the jurisdiction in which they plan to sit for the examination and become licensed. 

For the specific requirements to sit for the C.P.A. examination in West Virginia, visit the West Virginia Board of Accountancy website or call (304) 558-3557. For requirements in other jurisdictions, visit the National Association of State Boards of Accountancy’s website at http://www.nasba.org.

Content specification of the C.P.A. examination and related information may be found at https://nasba.org/exams/cpaexam/.

Faculty

Chair

• Arron “Scott” Fleming - Ph.D. (Virginia Polytechnic Institute and State University)
  CPA, CMA. Managerial, Financial, Auditing, Fraud and Forensic Accounting, Behavioral research.

MAcc Program Coordinator

• Lewis Hardway - Ph.D. (West Virginia University)
  CPA. Internal Audit, Corporate Finance, Finance. Behavioral Research.

Professors

• Jack Dorminey - Ph.D. (Virginia Commonwealth University)
  Financial. Capital Markets and Education research.
• Arron "Scott" Fleming - Ph.D. (Virginia Polytechnic Institute and State University)
  CPA, CMA. Managerial, Financial, Auditing, Fraud and Forensic Accounting, Behavioral research.
• Kip Holderness - Ph.D. (Bentley University)
  CPA, CMA, CFE. Managerial accounting, Forensic accounting, AI, Behavioral research.
• Richard Riley - PhD (University of Tennessee)
  Louis F. Tanner Distinguished Professor of Public Accounting, CPA/CFF, CFE, CVA. Financial accounting, Fraud and forensic accounting, Auditing, Consulting, Entrepreneurship.

Associate Professors

• Lauren Cooper - Ph.D. (Oklahoma State University)
  CPA, Tax, Financial.
• Mark Nigrini - Ph.D. (University of Cincinnati)
  Chartered Accountant, CFE, Forensics, AI, Analytics
• Ji Woo Ryou - Ph.D. (University of Memphis)
  Financial, Advanced and cost accounting, Financial statement analysis.
• John Treu - JD, LLM (New York University)
  CPA, Tax.

Teaching Assistant Professor

• Daniel Bonneau - Ph.D. (West Virginia University)
  Economics, Research Methods, Analytics
• Robert Elias - DBA (West Virginia University)
  CPA, Forensics, Cost

Admissions for 2027-2028

Beginning in 2027, the Master of Accountancy is no longer admitting students.

Major Code: 2166

Students are required to maintain a minimum cumulative GPA of 3.0 in coursework applied toward their degree program, as outlined in the academic program of study. Students must also have a minimum cumulative GPA of 3.0 to earn a graduate degree from this program.

Master of Accountancy Curriculum Requirements

*

If ACCT 452 has been taken.

**

If not taken in BSBAD.

Assurance, FFE AOE - Plan of Study

Tax AOE AOE - Plan of Study 

Areas of Emphasis Offered:

• Assurance, Forensic and Fraud Examination
• Tax

Assurance, Forensic and Fraud Examination Area of Emphasis

The Area of Emphasis in Assurance, Forensic and Fraud Examination is intended to provide MAcc students expertise in assurance.  Students will be exposed to course work in detection, prevention, examination/deterrence and remediation of white-collar crime.

Course Requirements.  In order to satisfy the requirements of the Area of Emphasis, a student must have completed the three required courses with a passing grade (a grade of C- or better). Note, that a cumulative GPA of 3.0 is required for graduation from the MAcc program. The courses and grades from the Area of Emphasis will be counted towards a student's cumulative GPA in the MAcc program. The courses will be required for the Area of Emphasis in a prescriptive plan of study.

Tax Area of Emphasis

The Area of Emphasis in Tax is intended to provide MAcc students deeper tax knowledge.  Students will be exposed to course work in detection, prevention, examination/deterrence and remediation of white-collar crime.

Course Requirements.  In order to satisfy the requirements of the Area of Emphasis, a student must have completed the three required courses with a passing grade (a grade of C- or better). Note, that a cumulative GPA of 3.0 is required for graduation from the MAcc program. The courses and grades from the Area of Emphasis will be counted towards a student's cumulative GPA in the MAcc program. The courses will be required for the Area of Emphasis in a prescriptive plan of study.

Degree Progress

The department of Accounting requires satisfactory completion of all curriculum requirements as defined in the graduate catalog.  Students who are either not making adequate degree progress or who are failing to uphold professional standards may receive notice of probation or dismissal. Students may be notified of academic consequences outside of routine evaluation processes if an issue must be addressed immediately.

The graduate handbook will be distributed via email no later than the first day of classes of the Fall semester.

Satisfactory Progress

• To be in good standing, a student must maintain a cumulative and program GPA of 3.0.
• A student who falls below a 3.0 GPA will be placed on probation for a semester.
• Probation is lifted when students are back in good standing or have made enough satisfactory progress toward graduation.
• Students who cannot mathematically achieve the required GPA or who can no longer make progress toward graduation may be dismissed.