The business environment has become more complex and the need for accurate and useful accounting information in making administrative and investment decisions, especially in light of globalization economies and successive global economic changes and developments, and in line with the 20-40 development plan towards developing and strengthening the role of regulatory, accounting and supervisory bodies in development. The Master of Accounting program seeks to Developing accounting, financial and control skills to deal with the rapidly developing and complex business environment and the increasing legal requirements surrounding the financial reporting environment. This program is considered the first program to provide qualified human frameworks in the field of accounting in the Sultanate of Oman. The demand for holders of accounting certificates has become high and is constantly increasing. Both local and global levels. Companies, government institutions and auditing companies are in constant search for people skilled in the field of accounting to fill leadership positions, in addition to the job opportunities available to graduates of this field and to undertake job roles in the field of business leadership.