Studies & Degrees in Accounting
Accounting Study Programs
Accounting is the discipline of recording, checking and reporting the financial activity of companies, public bodies and individuals. Accountants and auditors prepare and examine financial records, make sure that financial statements are accurate and comply with the law, and calculate the taxes that are due. The subject is studied at every level, from vocational training to doctorate, and in most countries a university degree is only the first step towards a professional title.
What students learn
An accounting programme normally covers financial accounting and reporting, management accounting and budgeting, auditing, taxation, business law and corporate finance, together with economics, statistics and information systems. The University of the Fraser Valley, for example, describes its accounting certificate as specialised knowledge in financial and management accounting, financial statement reporting, personal and corporate income taxation, and auditing.
Accounting rules differ between countries, but international standards make part of the knowledge portable. According to the IFRS Foundation, companies in more than 140 jurisdictions are required to use IFRS Accounting Standards. Students who plan to work abroad should check which standards and which tax law a programme teaches.
Qualifications and levels
- Spain. Vocational training (FP) offers the Técnico en Gestión Administrativa (grado medio, 2,000 hours) and the Técnico Superior en Administración y Finanzas (grado superior, 2,000 hours), which includes a module on accounting and taxation. Universities offer bachelor's degrees (grados) of 240 ECTS credits, such as the Grado en Finanzas y Contabilidad at the Universidad de Cádiz, and official master's degrees of 60, 90 or 120 ECTS credits.
- United States. The usual route is a four-year bachelor's degree in accounting, such as the BS in Accounting at Binghamton University, often followed by a master's degree. Binghamton's Master of Science in Accounting has 30 credits and can be completed in one extra year.
- United Kingdom. Accounting is a bachelor's degree subject, often combined with finance. At the University of Aberdeen the MA Accountancy is a first degree that lasts 48 months full time. Graduates then train for a professional qualification with a body such as ICAEW, ACCA, CIMA or CIPFA.
- Canada. Universities and colleges offer certificates, diplomas and degrees. The accounting certificate of the University of the Fraser Valley can be taken full time over three semesters or part time, and the university presents it as a step towards the Chartered Professional Accountant (CPA) designation.
Professional qualifications
A degree does not by itself give the right to sign audits. In the United States, a Certified Public Accountant (CPA) is licensed by a state board of accountancy after meeting educational standards, passing the Uniform CPA Exam and completing a period of accounting experience. According to the US Bureau of Labor Statistics, candidates have traditionally needed 150 semester hours of college coursework to be licensed, 30 more than the usual four-year bachelor's degree, and many schools offer a five-year combined bachelor's and master's degree for that reason. According to the American Institute of CPAs (AICPA), many states now also offer a newer route: a bachelor's degree with an accounting concentration, two years of supervised experience and the CPA exam. Not every state has adopted it and the start dates vary, so candidates should check the current rules with the board of accountancy of the state where they want to be licensed. Requirements are set by each state, so check the board of the state where you want to practise.
The ACCA Qualification, which is offered worldwide, combines exams, an ethics module and three years' professional experience. University degrees can shorten the path: the University of Aberdeen states that graduates of its accountancy degree receive exemption from six papers of the ICAEW qualification, subject to their grades, and from part of the ACCA and CIMA examinations.
Where to study it
SpainExchange lists 454 active schools for accounting. The United States has 200, Spain 42, the United Kingdom 41, Canada 15, Brazil 11, and Australia and Argentina nine each; Ireland has six and Colombia five. Examples from the directory are the Universidad de Cádiz in Spain; Binghamton University, The Ohio State University and San Diego State University in the United States; the University of Aberdeen, the University of Westminster and London South Bank University in the United Kingdom; and the University of the Fraser Valley in Canada. Programmes are taught in the language of the country, and the accounting and tax law taught is normally that of the country as well.
Careers
Graduates work as public accountants in accounting firms, as management accountants inside companies, as government accountants, as internal or external auditors and as tax advisers. In Spain, the ministry's vocational training portal lists jobs such as accounting administrative officer, financial administrative officer and administrative staff in accounting, tax and labour advisory firms for holders of the Administración y Finanzas qualification.
In the United States there were 1,595,200 jobs for accountants and auditors in 2025, according to the Bureau of Labor Statistics. It gives a bachelor's degree as the typical entry-level education and projects employment to grow 5 percent from 2025 to 2035, with about 115,300 openings a year.
Frequently asked questions
How long does it take to study accounting?
In Spain a grado has 240 ECTS credits, which is four years, and a grado superior in FP has 2,000 hours. A bachelor's degree in the United States usually takes four years, and the MA Accountancy at the University of Aberdeen takes 48 months.
Is a degree enough to work as an accountant?
For many jobs, yes: a bachelor's degree is the typical entry requirement in the United States. Auditing and public practice usually require a professional qualification as well, such as the CPA licence in the United States or ACCA or ICAEW membership in the United Kingdom.
Is an accounting qualification valid in another country?
Not automatically. Licences are national, or in the United States issued state by state. Ask the professional body or the board of the country where you want to work how it recognises foreign degrees and qualifications.
Can I study accounting without going to university?
Yes. In Spain the FP qualifications in Gestión Administrativa and Administración y Finanzas train for accounting support work, and colleges in Canada and other countries offer certificates and diplomas.