The Master of Science in Accountancy degree program is a 33 semester hour program consisting of 11 courses that allow students to pursue their professional interests. This online program accommodates both full-time and part-time students. The Master of Science in Accountancy program is registered to satisfy the 150 hour licensure requirement for New York State and developed in response to two demands. The first was the increasing number of accountants who held undergraduate degrees in accounting and wanted to continue developing in a wide range of professional accounting careers. These careers included public accounting, corporate accounting, not-for-profit accounting and government accounting. Additionally, in view of the 150 credit hour education requirement established by the American Institute of Certified Public Accountants (AICPA) starting in the year 2000, the program was developed to qualify students to sit for professional accounting examinations that lead to credentials such as the CPA (Certified Public Accountant) and the CMA (Certified Management Accountant) designations.The program is primarily intended for students who have the equivalent of an undergraduate degree in accounting. Students who may not have a background in accounting but desire an opportunity to broaden their capabilities and specialize in this area are afforded the option of doing so. These students would be required to include additional preparatory work in their program and would do that under the guidance of the program coordinator.