Those studying in the field of certified public accounting often learn the professional skills necessary to maintain financial records and prepare various, and sometimes complex, tax documents. Academic courses within the field of accounting may heavily focus on mathematics, business, management information systems and other accounting-specific requirements.

Requirements for the PhD program often involve the student having already obtained a Master’s degree. Additionally, a thesis or dissertation primarily consisting of original academic research must be submitted. In some countries, this work may even need to be defended in front of a panel.