The SOA’s undergraduate and graduate accounting programs have distinct, yet complementary visions at their respective levels. The objective of the undergraduate accounting program is to provide a sound technical accounting framework that prepares students for successful careers in accounting, business, and graduate school. The objective of the graduate program is to build upon the technical accounting framework to instill professional skills, attitudes, and values. While additional technical content is introduced at the graduate level, this program focuses more on providing students with the ability to research, analyze, communicate, and apply new methods in a changing accounting environment.