The Professional Program in Accounting draws on curricula that provide a strong base of traditional technical subject matter and the skills needed for solving complex business problems. This framework of study enables students to continue professional growth over the entire span of their careers. The program emphasizes communication skills and provides the academic background required for leadership positions in business, government, and public accounting. It also qualifies students to take the Certified Public Accountant (CPA) examination.The Professional Program in Accounting leads to a Bachelor of Business Administration with a major in accounting, which requires 120 s.h. of credit (see "Undergraduate Program of Study" below), and the Master of Accountancy, which requires 30 s.h. of graduate credit (see "Graduate Programs of Study" later in this section). Students are granted the B.B.A. upon successful completion of the third and fourth years of the Professional Program in Accounting; they are granted the M.Ac. after successful completion of 30 s.h. beyond the B.B.A.