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A degree in accounting provides the necessary background for careers in industry and government. Career opportunities include regional and international public accounting, management accounting, taxation, financial analyst, auditor, controller, and chief financial officer. Many chief executive officers have accounting backgrounds. Accounting is the language of business and an excellent foundation for perusing a graduate degree in accounting or other business fields. The accounting profession qualifies professionals to engage in consulting services such as accounting information systems, personal financial planning, and investment advising. The degree program allows the student to complement their course work in related business disciplines such as finance, business administration or management information systems, which can lead to careers in these functional areas. The coursework required in this program provides groundwork for those who plan to take the Fellowship Exam conducted by Saudi Organization of Certified Public Accountants who wishes to sit for the CPA exam in the United States need to take additional courses beyond an undergraduate study and at least 2 year of auditing experience with a licensed accounting firm.