These students graduate with a theoretical understanding of accounting along with the necessary technical background. They are equipped to perform exceedingly well as professionals in public and corporate accounting. The objective for students with undergraduate degrees in accounting is to provide a fifth year of conceptual, theoretical, and technical education in accounting, finance, analytics, and other areas where the student can gain the most toward achieving his or her educational objectives. The Master of Science in accounting program has been accredited by the Association to Advance Collegiate Schools of Business International (AACSB) since 1972.An applicant with a bachelor’s degree in accounting from an accredited institution can complete the program of study in one year. Applicants with no prior education in business will need to spend eighteen months or two years in full-time study or longer if studying part-time. The course of study is divided into two parts. Part one is a common body of knowledge in business and accounting courses that are required for all students without a bachelor’s degree in business. The student’s undergraduate record is evaluated, and common body of knowledge courses are waived when a student has undergraduate equivalents. The second phase of the program allows the students to build on their accounting foundation and develop a high level of theoretical knowledge and a sound understanding of accounting principles and techniques. During the second part of the program, the student selects an area of specialization. Two areas are available: 1) financial reporting and auditing, or 2) taxation.