The master of science in accounting program is registered with the New York State Education Department as meeting the 150 semester-hour requirement and students who complete the program will be permitted to sit for the CPA examination. Course work emphasizes asset valuation and related problems of enterprise reporting, tax research and planning, comptrollership and managerial accounting, contemporary accounting topics, and accounting requirements of the Securities and Exchange Commission (SEC). This program requires extensive preparation in the areas of professional accountancy and general business. Applicants who have completed the bachelor of science degree in accounting (public accountancy) at Brooklyn College satisfy the undergraduate education requirements of this program. Students who have earned a bachelor's degree at another institution should consult the graduate deputy chairperson for an evaluation of their undergraduate preparation. Students who hold foreign undergraduate degrees and those who have minimal accounting and business preparation generally cannot be admitted to this program without completing considerable additional coursework