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=== Degrees === A [[bachelor's degree]] or a [[master's degree]] in accounting or a related field is required for most accountant and [[auditor]] [[Job (role)|job positions]], and some employers prefer applicants with advanced qualifications.<ref name = "BLS 2012">{{cite web |url=http://www.bls.gov/ooh/Business-and-Financial/Accountants-and-auditors.htm#tab-4 |title=How to Become an Accountant or Auditor |year=2012 |website=U.S. Bureau of Labor Statistics |publisher=United States Department of Labor |access-date=31 December 2013 |archive-date=9 July 2022 |archive-url=https://web.archive.org/web/20220709084813/https://www.bls.gov/ooh/business-and-financial/accountants-and-auditors.htm#tab-4 |url-status=live }}</ref> A degree in accounting may also be required for, or may be used to fulfill the requirements for, membership to professional accounting bodies. For example, the education during an accounting degree can be used to fulfill the [[AICPA|American Institute of CPA's]] (AICPA) 150 semester hour requirement,<ref name = "AICPA 150">{{cite web |url=http://www.aicpa.org/becomeacpa/licensure/requirements/pages/default.aspx |title=150 Hour Requirement for Obtaining CPA Certification |year=2013 |website=AICPA |access-date=31 December 2013 |archive-date=29 July 2022 |archive-url=https://web.archive.org/web/20220729094716/https://www.aicpa.org/becomeacpa/licensure/requirements/pages/default.aspx |url-status=live }}</ref> and associate membership with the [[Certified Public Accountants Association]] of the UK is available after gaining a degree in finance or accounting.<ref name="ACPA Criteria">{{cite web|url=http://www.acpa.org.uk/criteria-for-entry.aspx |title=Criteria for entry |year=2013 |website=CPA UK |access-date=31 December 2013 |url-status=dead |archive-url=https://web.archive.org/web/20130819184954/http://acpa.org.uk/criteria-for-entry.aspx |archive-date=19 August 2013 }}</ref> A [[Doctor of Philosophy|doctorate]] is required in order to pursue a career in accounting [[academia]], for example, to work as a university [[professor]] in accounting.<ref name = "AICPA Academia">{{cite web |url=http://www.aicpa.org/interestareas/youngcpanetwork/resources/career/pages/acareerineducation.aspx |title=Want a Career in Education? Here's What You Need to Know |year=2013 |website=AICPA |access-date=31 December 2013 |archive-url=https://web.archive.org/web/20140101002919/http://www.aicpa.org/interestareas/youngcpanetwork/resources/career/pages/acareerineducation.aspx |archive-date=1 January 2014 |url-status=dead }}</ref><ref name = "BYU Prep">{{cite web |url=http://www.byuaccounting.net/mediawiki/index.php?title=Main_Page |title=PhD Prep Track |year=2013 |website=BYU Accounting |access-date=31 December 2013 |archive-date=5 May 2019 |archive-url=https://web.archive.org/web/20190505181108/http://www.byuaccounting.net/mediawiki/index.php?title=Main_Page |url-status=live }}</ref> The [[Doctor of Philosophy]] (PhD) and the [[Doctor of Business Administration]] (DBA) are the most popular degrees. The PhD is the most common degree for those wishing to pursue a career in academia, while DBA programs generally focus on equipping [[business executives]] for business or public careers requiring research skills and qualifications.<ref name = "AICPA Academia" />
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