This program emphasizes practical application as well as the theoretical aspects of the discipline of accounting to prepare students for professional careers in public, managerial, and governmental accounting and/or advanced study within the discipline. Students will gain an understanding of the social, ethical, economic, legal, and regulatory environment in which businesses operate and develop the problem-solving, decision-making, communication, and leadership skills necessary to compete in a dynamic global marketplace. Students completing this degree are eligible to sit for the Uniform Certified Public Accountant Examination in Michigan (see note below). Beginning July 1, 2003, students pursuing a CPA licensure in the State of Michigan will be required to have obtained 225 quarter hours of credit prior to applying for a CPA license. While the BBA Accounting Program satisfies the requirements to sit for the Uniform Certified Public Accountant Examination, additional credit is needed for licensure. Individuals are therefore advised to contact the Michigan State Board of Accountancy Licensing Bureau for further information. Students wishing to become eligible to sit for the examination in other states are recommended to check with the National Association of State Boards of Accountancy (www.nasba.org), which services as a forum for the 54 U.S. boards of accountancy, for the state in which they intend to practice.