In their first two years, accounting and finance students take general courses in each specialization before choosing their academic destination. Students choosing to specialize in accounting will take all the courses needed to enter into a professional accounting career, including Chartered Accountant, Certified General Accountant and Certified Management Accountant. Upon completing their degree, accounting graduates go on to fill positions such as controller, chief financial officer, and partners in public accounting firms. Major industries recruit students on campus, including banking, telecommunications, chartered accountancy, government, manufacturing, and the not-for-profit sector. Employers include notable firms such as Ernst & Young, Deloitte & Touche, Imperial Oil, Canada Customs & Revenue Agency, TD Canada Trust, and The RBC Financial group.