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Nathan Choy knew he was entering a rigorous accounting program when he came to The ����aa���� — its distinguished reputation was one thing that originally drew him to the school.

Even still, he says it felt surreal when he achieved the highest cumulative score in California on the Certified Public Accountant (CPA) exam and was hired at one of the largest accounting firms in the world after graduation.

Excellence is a core part of the design for TMU’s accounting program, and high-scoring CPA students and placements at global firms are certainly part of that. But even more fundamentally, the program’s faculty strives to equip students with deep biblical convictions and a desire to impact the world of business for ����aa����.

The program’s success in preparing students to excel in accounting is clear by the numbers.

In the last 10 years, TMU earned the No. 1 CPA pass rate in California (2015) and scored in the top 1% out of more than 600 colleges and universities on the accounting section of the Educational Testing Services Major test (2022). In both areas, TMU students have continued to perform at an elite level in recent years. There have also been an estimated 25 to 30 graduates in the last decade who were hired by Big Four firms (the four largest accounting firms in the world), with numerous graduates hired by other leading organizations.

Dr. John Stead, executive vice president of TMU, credits Dr. Benjamin Powell with helping kickstart the program’s success. Powell joined the faculty in 1987 and served as a professor of business until he retired in 2013.

“Ben Powell was a tremendous gift for us in business,” Stead says. “He was the foundation of taking the department to the next level.”

Powell was known for his rigorous grading system, awarding only a few A’s every semester. His strict policies challenged students to excel.

Todd Kostjuk, TMU’s vice president of administration and chief financial officer, was a student of Powell’s. “He was one of my favorite teachers,” Kostjuk says. “He had high standards, and I appreciated his preparation and the way he was ready to teach the class with excellence.”

Kostjuk said it was this intense undergrad experience that prepared him for his time working at a Big Four firm, where he was hired after graduating. He highlights three main qualities that the University instilled in him: a strong grasp of the course material, a disciplined work ethic, and an understanding of what it means to have integrity and to work unto the Lord.

Now a TMU professor of accounting himself, Kostjuk aims to follow in Powell’s footsteps, challenging his students toward diligence academically and professionally in their service to God. Both Kostjuk and Powell are part of a legacy of faithful accounting professors that for many years included Prof. Mike Forgerson (who now oversees interdisciplinary studies) and currently includes Prof. Geoffrey Branda.

Says Branda, “My goal for my students is always the same: for them to be like ����aa����.”

Choy, who graduated from TMU in 2020, recalls the strong biblical emphasis in his accounting classes, where every semester began with a slideshow of Bible verses on hard work and trusting in the Lord.

“These themes occurred frequently, even daily, throughout the semester, and it was a huge part of forming a biblical mindset and worldview of work,” Choy says.

Like Kostjuk, Choy also started at a Big Four firm, Ernst & Young, after graduating from the University.

As he began his job, Choy was able to apply the principles he learned as an undergrad, knowing his first accountability was to the Lord. He says, “You want to serve your overseers, employers, and the people you’re accountable to as if you’re serving the Lord. And to be a witness to them.”

Dr. Dwight Ham, chair of TMU’s business administration department, says developing this mindset is the primary focus of the University’s business faculty: They want their students to be devoted followers of ����aa����, and they want that fact to be reflected in the work they do.

“If we can teach character as number one in all aspects of life, especially in business — that’s most essential,” Ham says.

He often hears from firms that what makes TMU accounting students distinct from other hires is their maturity.

“They don’t come into work thinking they know everything,” Ham says. “They realize that they have a good foundation but know they need to build on that foundation. They come with a teachable attitude. They’re willing to work hard, to grow, and to be a good employee. And that is the number one reason why they love our graduates.”

Ham is thankful for TMU’s accounting professors, as well as “terrific students who have a great attitude and eagerness to learn. That makes it a pleasure for us professors.”

According to students, the pleasure is mutual.

Nathan Canaday, a junior studying accounting and finance at TMU, says that one of the biggest things he’s enjoyed from the program has been getting to know his professors. “I remember one day I got done with Accounting Fundamentals, and then I went up to talk to Professor Kostjuk about joining a small group at our church,” he says. “It’s cool that I can do that all within the same class period.”

Canaday was recently hired as a tax and audit intern for the summer. Similar to Kostjuk and Choy, he believes that the accounting program’s intense workload is equipping him to excel in the workplace.

“The classwork is pretty rigorous,” he says. “But knowing I have to pass a standardized CPA exam, and because it’s what I want to do for the rest of my life, I want to know what I’m doing. And I feel confident with the work that I’m putting in and what I’m learning in the classroom.”

Canaday will be the first to say that his diligence and that of his classmates is about more than achieving career success. It’s about honoring ����aa����. However, a ����aa����-honoring pursuit of excellence tends to translate into tangible results. Kostjuk communicates it plainly:

“If you really want to shine in the workforce, and to progress in your job responsibilities, do your work very well as unto the Lord,” he says. “Be a light for ����aa����, and do your work with excellence and your career advancement and compensation will take care of itself.”

You can learn more about TMU’s accounting program at .