Master of Accountancy program open for second cohort of applicants
From left, Martha Suez-Sales, Chairperson of the Master of Accountancy program at
the University of Guam School of Business and Public Administration; Dr. Doreen T.
Crisostomo-Muña, professor of accounting; and SBPA Dean Roseann Jones gather for a
photo on campus on September 8, 2022 for the launch of the first MAcc cohort.
The program provides recent accounting graduates and working accounting professionals from across the Micronesia region and beyond the opportunity to advance their careers toward becoming a Certified Public Accountant.
In this fully online degree program, students will be part of a one-year cohort, taking two courses at a time over five eight-week terms.
The application period is ongoing and continues through October 31, 2023.
The first batch of students in the MAcc Program has shown that going for graduate school while keeping a full-time job is achievable.
“All students in this cohort are working full time,” said Dr. Martha Suez-Sales, Program Chair.
"There’s a good range of students’ experience, from seasoned professionals with 20-plus years of experience, to recent graduates working in public accounting, private, and government sectors. These diverse backgrounds create an enriching learning environment both inside and outside the classroom.”
The program is offered fully online which has allowed enrollment from beyond Guam.
Dr. Suez-Sales said the diverse professional backgrounds of the students in the program create an enriching learning environment.
“Students benefit from each other's varied experiences, leading to a more comprehensive learning practice,” Dr. Suez-Sales said. “Students’ full-time employment compliments their learning process. By being able to apply what they learn directly in their workplaces, they can enhance their understanding and gain practical experience.”
Here are some answers to questions about the MAcc program as provided by Program Chairperson Dr. Martha Suez-Sales:
Answer: There are currently 22 students in our first cohort. I estimate our next cohort will
be between 10-20 students. After October 31st, we will conduct a careful review of
students’ packets. Acceptance letters will be sent thereafter.
Answer: Yes, the Master of Accountancy is delivered fully online. However, I try to find suitable
time slots in between our busy schedules to hold informal get-togethers and discuss
the program and capstone readiness.
Answer: Approximately more than half of our students in this cohort will be taking the CPA
exam. The program can accommodate CPA and non-CPAs because we have integrated courses
that cater to new technologies, valuable and relevant topics.
Answer: An important change made to the curriculum for our next cohort is BA 605, previously
a CPA examination review course focused on Business Environment and Concepts (BEC).
It has been replaced with a new course called Business Analysis and Reporting (BAR).
This modification aligns with the most recent CPA examination blueprints, which now
feature three specializations or tracks: Business Analysis and Reporting (BAR), Information
Systems and Controls (ISC), and Tax Compliance and Planning (TCP). Starting next year,
the MAcc program will center around Business Analysis and Reporting (BAR). In the
future, the program will accommodate more tracks and/or other professional certifications
in response to evolving industry needs.
Answer: Upon completion of our rigorous MAcc program, many students have expressed their intention
to sit for the CPA exam. In general, students recognize the value of the knowledge
gained during this program, which has broadened their perspective on current and future
“What I truly enjoy is the amount of new knowledge one can gain when pursuing their master's and this program has proven that to me. Each term has truly been insightful and I believe…I can possibly apply this in my current and future career.”
“The program has given me the opportunity to see the accounting world from many different perspectives and create wonderful friendships in the process.”