TOP MSA isn't like top MBA.  It's not that heavily weighted on work experience.  But reading the FAQS and admissions parts of top MSA programs, they say they obviously look favorable towards it.  It is definitely not a requirement, and the average years of work experience is typically about 1 for most, and even top programs.  You are heavily weighed on your GPA and GMAT scores.  So if you don't have much experience don't worry. 

That being said I hope me passing the CPA and having 2 years of work experience when I apply will cut it.  I'm looking towards one of the top myself.

Heres rankings for 2008 MS Accounting programs: (PAR rankings)

TY LY School
1 2 Brigham Young University
2 3 University of Illinois at Urbana-Champaign
3 1 University of Texas-Austin
4 4 University of Southern California
5 15 University of Michigan
6 5 University of Notre Dame
7 7 University of North Carolina at Chapel Hill
8 6 Texas A&M University
9 7 Indiana University Bloomington
10 11 University of Georgia

Oops I made a typo in there, I might look at the "school's website and goto employment stats".   You can try a lower MSA program somewhere in the top 10-25 and still have a good shot at landing a good job.   Focus on studying hard for the CPA and hard on the GMAT.

11 11 Ohio State University
11 9 Michigan State University
13 15 University of Washington
14 NR University of Virginia
15 25 University of Missouri-Columbia
15 NR University of Mississippi
17 13 University of Wisconsin-Madison
18 18 University of Connecticut
19 23 Florida State University
19 21 University of Alabama
21 10 University of Florida
22 NR Baruch College-The City University of New York
23 NR University of Arizona
23 14 Arizona State University
23 NR University of Iowa
23 18 Miami University (Ohio)