CPA cat would you say it would be beneficial to take a graduate program in accounting to pass the CPA or increase my future earnings potential as an accountant?
The general consensus is that no - getting a Masters Degree does not increase your earning potential in public accounting. It MAY increase your earning potential in private accounting (industry) - because graduate degrees are a higher priority in private accounting than a CPA (but you can close this gap with experience). In public accounting, the only thing that matters is the CPA. People get a Macc because most accounting students need an additional 30 hours to sit for the exam, so it makes sense to just transition into a 1 year Macc program.
If you insist on doing a graduate program, apply directly to one. Do not waste time filling out undergrad requirements first. You should be able to fill out your undergrad requirements while in a graduate program and you will likely be allowed to take prereqs concurrently as a non-traditional student with permission from your graduate adviser. At the least, the graduate adviser can tell you the minimum requirements to enter the program and the fastest way to complete them.
The primary advantage to a MAcc program would be this: If you take it at the right university, you will gain access to on-campus recruiting and internship opportunities. I think there is a reasonable argument to make that it may be worth an additional tuition investment simply for that. Set up a meeting to talk to an adviser at a MAcc program prior to doing anything and emphasize your need for a fast-tracked timeline.
But understand - you can do this more cheaply if you skip the MAcc. You can gain access to on campus recruiting by taking a single class at a campus where firms are present. Ask the university career services/MAcc adviser for a list of firms that recruit on the campus.
Also - if you choose to enter a graduate program, feel free to look for jobs as soon as you are CPA eligible. You can always finish the MAcc later - usually on the firm's dime. Make sure you understand and focus on the precise education requirements in your state. Make sure you take the classes that fill those requirements.
A Masters degree will give you more options, so it's not something I would discourage completely - but personally I think you're better off getting into a firm and having them pay for your CPA review course AND for any part of a Masters degree that you have remaining after being CPA eligible.
And always remember to ask if you can skip a prereq or take classes concurrently. You aren't a traditional student. You don't always have to accept the same timeline that 18 year olds do. All it takes is a signature and a permission code from someone in your department.
One thing I would put money on though - whatever path you choose, accounting has a good ROI. You might hate it. But you won't be unemployed. My own MAcc program has something like a 95% pre-graduation job placement rate - and it's not even a top rated program. It would give you options - I know some people who went into Big Oil accounting with just a MAcc (no CPA) instead of public accounting and make serious bank compared to their CPA counterparts.