This program is designed to prepare students for leadership roles in financial reporting, internal or external auditing, data analysis/decision support and tax-related services within public accounting firms, private industry and governmental entities. Leaders in the profession must be equipped to do each of the following:
o       Think critically
o       Evaluate decisions from a broad perspective
o       Adhere to the highest ethical principles
o       Possess a set of specialized technical skills

Additionally, the Certified Public Accountant (CPA) designation is required for many leadership positions within the accounting profession. Students completing the curriculum of this program will meet the education requirements for licensure as a Certified Public Accountant (CPA) in most states upon graduation. All students take two (2) required courses and four (4) elective courses. Additionally, students in the program can choose to take the four-course sequence in the Accounting Information Systems, Financial Reporting/Auditing or Taxation tracks.

The Accounting Information Systems (AIS) Track allows students to focus on both a) how information systems are constructed, maintained and protected from potential contaminants and b) how to generate business intelligence from large data sets using sophisticated analytical techniques and powerful computer languages. This track allows students to develop information technology skills as they prepare for careers in auditing (including Information Technology Auditing), high-level data analysis and business advisory services. Depending on a student’s preference, s/he may choose to follow up the completion of track courses by sitting for the Certified Information Systems Auditor (CISA) Exam and/or pursuing a Certificate in Data Mining from the SAS Institute, in concert with the College of Charleston .

The Financial Reporting/Auditing (FR/A) Track allows students to consider the future of financial reporting and auditing. Advances in information technology and globalization are creating significant changes in the skills required to conduct financial statement and internal control audits. This track allows students to develop these skills as they prepare for careers in financial reporting, external and internal auditing. Not only is there an information systems course in the track, but the other three track courses also contemplate the influence of information technology on the financial reporting process, particularly as it impacts both the internal and external auditor.              

The Taxation (TAX) Track allows students to study tax planning/strategic as well as compliance with various aspects of tax law through the four-course track sequence.  Research skills are developed throughout the track and students are consistently challenged to present their solutions to tax issues during in-class presentations.  Contemplation of the tax code as it pertains to individuals, corporations, partnerships and other pass-through entities is supplemented with examination of the ethical responsibilities which must be embraced by tax professionals.  This track allows students to develop these skills as they prepare for careers in public accounting, consulting and corporate finance.  

NOTE:  Students may decide not to complete all 4 courses required for a given track during their program of study.  These students will default to a Generalist (GEN) Track which requires that at least 4 courses, in addition to the required 2 (ACCT 500 and ACCT 513), be in ACCT at the graduate (500+) level.