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Most state boards of accountancy require 150 semester hours of college as a requirement for certification. Most universities that offer a 150 hour accounting program give a Masters of Science degree as an added doggie treat to those who complete the 150 hour program. It's nothing like other MS degrees in that the added hours are not hours added to the accounting curriculum but are just an extra 30 hours of college.
If you want to be a CPA in most states you will have to deal with the 150 hour requirement.