Accountants aid society by providing information that promotes optimal allocation and use of limited resources. Each student is expected to become familiar with the theory, principles and practices of the major branches of accounting: auditing, financial accounting, cost and managerial accounting, accounting information systems and taxation (see accounting program requirements and course descriptions).

Certified Public Accountants (CPA) * Licensed by the states and act as independent consultants. * Activities include review of corporate financial statements, management consulting services and taxation. * CPA certification is awarded only after the candidate has passed a four-part examination and has satisfied experience and educational requirements prescribed by the state. * Beginning January 1, 2000, candidates for the CPA examination in the state of Ohio and many other states will be required to complete 150 semester hours of university level education.