The Accounting stream is primarily for those students who are interested in either a career in accountancy (industry/practice) or teaching accountancy-related subjects at second-level. In this regard, the stream places an emphasis on modules that address the learning that an aspiring accountant needs. This includes modules on financial reporting, management accounting, taxation, finance, law and auditing. On successful completion of the stream, and the achievement of certain marks in specific modules, many graduates apply for a range of exemptions from the professional examinations of the main accounting bodies. In addition, graduates can also – after completion of other relevant qualifications – apply to the Teaching Council to be permitted to teach accountancy in secondary schools, again subject to the achievement of certain results in particular modules.