The Master of Accountancy (M.Acc. or M.Acy.), alternatively Master of Science in Accountancy (M.S.Acy.) or Master of Professional Accountancy (M.P.Acy.) is a graduate professional degree designed to prepare students for public accounting and to provide them with the 150 credit hours of classroom, but mostly clinical hours, required by most states before taking the Uniform Certified Public Accountant Examination.