The accounting and auditing industry is experiencing steady job growth, more so than many other sectors of the U.S. economy. The U.S. Bureau of Labor Statistics anticipates that employment opportunities in this field will continue to increase by 11% over the coming decade. To meet this demand, top colleges and universities have developed online master’s in accounting degree programs designed to prepare students for careers as Certified Professional Accountants (CPAs).

Featured Schools

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CPAs operate under scrutiny, answering to numerous legislative agencies. To ensure consistency and mitigate liability, the accounting industry has established professional standards for CPAs that are maintained by states’ Public Boards of Accountancy. Despite small differences between state’s requirements, all of them require 150 semester hours of formal training in advanced accounting procedure before sitting for the CPA licensure exam.

An online master’s degree in accounting will prepare students for the CPA exam and for a rewarding career in the field. Many graduate-level accounting programs are designed for working adults, offering distance learning options that allow students to keep a full-time job while pursuing an online master’s degree. These programs are structured around fundamental accounting knowledge, and are intended for students with a bachelor’s degree in accounting. However, aspiring CPAs with undergraduate degrees in other majors do have options; many schools offer bridge programs for non-accounting majors that allow them to take foundational accounting prerequisite courses prior to beginning the graduate level curriculum.

Is an Online Master’s in Accounting a Good Investment?

A graduate degree in accounting is a good investment. Professional licensure as a CPA leads to career advancement and higher earnings; the average mid-career salary of a master’s-prepared accounting professional is $94,300, versus $77,200 for those with a bachelor’s degree. Salary ranges vary based on the size of your organization and its locale, but MAcc graduates generally have starting salaries of at least $50,000 per year. Typical job titles include senior accountant, corporate controller, CPA, accounting manager, or financial controller.

How to choose an online graduate program

Self-driven working adults are ideal candidates for a master’s in accounting online. Searching for program requires honest self-assessment and thorough research. As you browse through available programs, ask yourself these important questions:

  • Does my undergraduate study prepare me for admission to an online master’s in accounting program? If not, is a provisional admission possible as long as I take prerequisites?
  • Does the program help me reach my career goals? Does its curriculum match up with my special interests?
  • If my goal is CPA licensure, does the program meet eligibility requirements in my residential state?
  • What is the program’s cost? What financial aid options are available?
  • What learning formats are offered? Is the program 100% online, or are there some on-campus or on-site degree requirements?
  • Does the program’s curriculum include CPA exam preparation?
  • Does the program’s schedule fit with my own? Are there flexible options, such as part-time versus full-time study?
  • Is the program accredited, and by which granting body?

Professional certification provides a fast track to career mobility. Working adults who desire career enhancement may find it difficult to attend school, but online degree programs offer the flexibility that makes it possible. The majority of online programs deliver instruction in an asynchronous learning model that allows the student to study when it’s most convenient. While this may be appealing to students who are strapped for time, it’s important to remember that successful online learning demands organization, self-discipline and motivation. Distance learning is a different experience than traditional classroom learning, but adult students juggling work and family obligations may find it suitable.

The Best Online Master’s in Accounting Programs of 2018

The following online accounting master’s degrees are offered in fully online and hybrid formats. Using our proven methodology, we have ranked the top programs known for producing qualified accounting experts. Here are the best online master’s in accounting for 2017.

RankLogoSchool NameTypeAccreditationDescriptionQuick Facts

University of North Carolina at Chapel Hill

Public SACS/CC
103 South Bldg Cb 9100
Chapel Hill, NC
(919) 962-2211

Kenan-Flagler Business School is an award-winning division of UNC‘s Chapel Hill campus. Its master of accounting (MAC) program is offered to both traditional students and distance learners. One of the best online master’s in accounting, this program begins with a required week-long orientation and leadership immersion on campus where students kick off the program, earn credit, and network with Big 4 and middle-market firm representatives. All other coursework is conducted online. The program’s 45-hour core curriculum covers basic accounting principles with financial analysis, quantitative methodology, behavioral sciences, and leadership skills. While there are no other requirements to appear on campus, distance learners are welcome to participate in campus-based recruiting interviews in September, as well as an optional internship experience that runs from January to March.

Lectures, reading, and assignments are done asynchronously, while class discussions with professors are conducted in real time via livestream technology. This competitive online master’s in accounting program also admits non-accounting majors who have taken at least 12 credit hours of accounting courses. Degree candidates who lack proper prerequisites will have these classes added to their program, lengthening their time to completion. Most students complete the degree in 15 to 24 months, though candidates may take 36 months to finish if necessary. Classes begin in June and December of each year.


University of Connecticut

352 Mansfield Road
Storrs, CT
(860) 486-2000

UConn‘s business program, which boasts accreditation by AACSB International, offers a customizable online master’s in accounting degree program. This master of science (MS) in accounting degree can be earned entirely online and tailored to each student’s career interests. Curriculum consists of one required course of foundational study in either taxation, financial accounting, or managerial accounting. The remaining nine courses are selected from a comprehensive list of special topics within the industry, including advanced assurance services or accounting and disclosure for not-for-profit entities.

While all courses are conducted online, the program begins with a required four-day in-residence course on the Storrs, Connecticut campus. This class is only offered in May. Distance learning at UConn is primarily asynchronous, though some professors do require occasional synchronous activities. This master of accounting online program is designed to be completed by a full-time student in eight months, while part-time curriculum can be completed over several semesters. All graduates, regardless of time to completion, will have meet state requirements to sit for the CPA exam.


Syracuse University

Private (Non Profit) MSCHE
900 South Crouse Ave.
Syracuse, NY
(315) 443-1870

Professionals with and without prior formal training in accounting are eligible for Syracuse‘s online MS in professional accounting program. The 30-hour core of this online master’s of accounting degree emphasizes the specialized skills required of professional accountants, such as forensic analysis, international accounting and reporting, and fraud examination. Elective credits focus on career-specific topics like supply chain management, venture capital, or corporate financial strategy. Though individual course plans vary, Syracuse offers this program in three iterations.

The 12-month accelerated master in accounting online is designed for motivated students with a solid foundation in accounting. This program’s coursework is a blend of weekly live-streamed synchronous class and asynchronous study. Classes are 12 weeks in length. Alternatively, a 15-month option is suggested for students who intend to work full-time while completing the program. Finally, students who lack foundational training in the field may take any necessary prerequisite courses; typically, two to six classes are required. Students who follow this path generally finish within 24 months. All graduates of this program are eligible to sit for the CPA exam in New York and other applicable states. Online study at Syracuse is structured to mimic popular social media networks, and is designed to facilitate networking opportunities among students and faculty.


University of Scranton

Private (Non Profit) MSCHE
800 Linden Street
Scranton, PA
(570) 941-7400

The University of Scranton offers an online accounting master’s degree tailored to professionals seeking to enhance their management skills, gain CPA certification, or both. The AACSB-accredited online master of accountancy degree program delivers 30 hours of instruction in foundational accounting, emphasizing the soft skills essential to successful leadership. After four core courses and five elective courses customized to individual career goals, all degree candidates complete a capstone project that covers international accounting, the International Financial Reporting Standards, FASB and GASB database research, and writing and presentation best practices. The program also integrates material from the Wiley CPAexcel examination preparation resource.

This private Catholic university’s master’s in accounting online was developed for students who already hold a bachelor’s degree in accounting; however, a bridge program for non-accounting majors is available. Students who choose this option must complete prerequisite courses before beginning the MAcc curriculum. Full-time students can complete the degree in 10 months; part-time students generally finish in 20 months, but can take up to six years if desired. Scranton’s distance learning is conducted via the Engage learning management system, and all study is asynchronous. Each course is eight weeks in length; students can begin the program at six dates during the year.


Edgewood College

Private (Non Profit) NCACS/THLC
1000 Edgewood College Drive
Madison, WI
(608) 663-4861

Edgewood‘s MS in accounting program is offered to traditional students at its Madison, Wisconsin campus, or to distance learners seeking an online master’s in accounting. Developed with working professionals in mind, the AACSB-accredited program equips its graduates for work in public accounting, corporate accounting, government, or the nonprofit sector. Edgewood’s MSA emphasizes both business knowledge and accountancy; students examine advanced accounting skills and the nuts and bolts of organizations. Much like many top online accounting master’s programs, Edgewood’s elective credits can be tailored to match individual interests, such as advanced training in volunteer tax assistance or corporate finance.

The program is designed for students who hold an undergraduate degree in accounting. Students with degrees in other disciplines are eligible, but they must meet the school’s list of prerequisite courses before applying. All of Edgewood’s MSA online courses are taught by the same faculty who teach traditional classes. Distance learning is conducted through the Blackboard learning management system, and study is completely asynchronous. A full-time student can complete the MSA in 12 months; most students who work full time attend classes on a part-time basis, and generally finish in 2-3 years.


George Mason University

Public SACS/CC
4400 University Dr
Fairfax, VA
(703) 993-1000

Among the available master of science in accounting online programs, George Mason’s MS in accounting has a unique twist. This Fairfax, Virginia-based public school offers the program through a combination of online coursework and experiential study abroad. Students complete asynchronous online coursework that is focused on corporate governance, business ethics, and current industry trends. Students choose from one of four study tracks, whether financial, government, forensic, or tax accounting; full-time students can complete these courses in one year. The program is capped by a week-long international residency led by GMU faculty. Students take part in instructional seminars, collaboration with MSA students from other schools, and visits to multinational and local accounting firms. GMU’s MSA program also offers the opportunity to arrange an on-site internship for class credit, though it is not required for the degree.

This online master’s in accounting program is designed for applicants who hold a bachelor’s degree in accounting. However, provisional admission may be granted to students who hold a bachelor’s in business or its equivalent. Provisionally admitted students must complete four prerequisite courses the summer before the program’s fall start. All MSA graduates meet requirements for the Virginia CPA licensing exam. Curriculum is delivered through Blackboard, and courses follow a semester calendar.


University of Massachusetts - Amherst

374 Whitmore Building 181 Presidents Drive
Amherst, MA
(413) 545-0111

Aspiring professional accountants can complete an online master’s of accounting degree in two semesters at UMass-Amherst. The AACSB-accredited MS in accounting program prepares its graduates for entrepreneurship in public accounting or leadership roles in budgeting, accounting, or auditing. Other graduates may use this degree as a springboard to doctoral study. The 30-hour program emphasizes the business side of public accounting. Courses explore the role of technology in accounting, professional responsibility in accounting, business decision-making, and more. Online learning is asynchronous, and follows a traditional semester calendar.

Admission to UMass-Amherst’s MSA program is competitive, and based on exemplary GMAT results, prior academic performance, and professional experience. The university’s accounting transitions program prepares non-accounting majors for the MSA curriculum. Admitted students take four courses of prerequisite material in the summer prior to the program’s fall start. Because this online master’s of accounting program is rigorous, applicants to the transitions program must demonstrate superior prior academic performance. All graduates of this MSA program are eligible for CPA licensure in all New England states.


Rutgers University - Newark

Public MSCHE
249 University Avenue, Blumenthal Hall
Newark, NJ
(973) 353-1766

Though many top online accounting master’s programs are available, Rutgers University offers the only one that focuses on the governmental side of the industry. Rutgers’ master of accountancy in governmental accounting is ideal for aspiring CPAs preparing for the NJ licensing examination, practicing CPAs employed by government or non-profit organizations, professionals seeking the Certified Government Financial Manager credential, and accountants planning to specialize in government financial management. The program’s curriculum examines the application of accounting, auditing, ethics, and business management skills within the governmental and nonprofit sectors. All courses in this AACSB-accredited program are delivered exclusively online, and study is asynchronous.

Admission to Rutgers’ master’s program is competitive, and restricted to applicants who hold accounting or business undergraduate degrees. Non-accounting majors must add two prerequisite courses to the 30-hour curriculum. Rutgers also offers an online dual degree option, combining the master of accountancy with a master of public administration. In addition to advanced skills in governmental accountancy, students in this program develop expertise in public administration management. By combining these two programs, students can save 12 credit hours. All courses are delivered via Blackboard, classes follow a semester calendar. Rutgers does not charge out-of-state tuition fees to students who do not reside in New Jersey.


Stetson University

Private (Non Profit) SACS/CC
421 N Woodland Blvd
DeLand, FL
(386) 822-7000

The online accounting master’s degree at Florida-based Stetson University emphasizes corporate and government accountancy. This master of accountancy program, which can be completed in a year of full-time study, delivers a high-level exploration of accounting within the business and nonprofit worlds. In the program’s core courses, students examine advanced accounting theory, auditing, financial reporting, and current trends in the industry. Graduates of Stetson’s master’s program will be also proficient in business strategy, business law and ethics, and the use of technology in business and accounting. All classes are offered entirely online, and study is asynchronous. An on-site internship may be arranged for class credit, but is not required for the degree.

Admission into Stetson’s AACSB-accredited program is competitive, and requires demonstrated excellence in undergraduate school and on GMAT or GRE exams. The program is designed for working adults who hold bachelor’s degrees in accounting. Business majors and other non-accounting majors may apply, but foundational course requirements can add as many as 10 prep classes to the program’s length. Classes in this master’s in accounting online program are conducted via Blackboard, and follow a semester calendar.


Indiana Wesleyan University

Private (Non Profit) NCACS/THLC, CAATS
4201 S Washington St
Marion, IN
(765) 674-6901

Indiana Wesleyan, a private Christian college, brings aspiring CPAs an online accounting master’s degree program that is couched in a biblical framework. This school’s MS in accounting prepares its graduates for employment in public, corporate, government, or nonprofit accounting. The curriculum delivers instruction on the full spectrum of advanced accounting skills, including auditing, forensic analysis, business law and ethics, taxation control, and more.

Designed for working adults, IWU’s online master’s in accounting degree program can be completed in 18 to 26 months. Online instruction is conducted through the Blackboard learning management system, and classes are conducted in 10-week sessions. Students may begin the program at any of five start dates during the year. Once the program starts, students advance through the curriculum in cohorts, facilitating collaboration and networking opportunities among peers. Distance learners benefit from extensive support services, including academic advising, a staffed digital library, and numerous financial aid options.


Auburn University

Public SACS/CC
Auburn, Alabama
Auburn University, AL
(334) 844-4000

Auburn hosts one of the nation’s top online accounting master’s programs. Though the curriculum totals 30 credit hours, only 12 of them are considered core courses. Students complete the program with 18 credit hours of classes that focus on specialized topics like advanced investing, IT auditing, advanced business law, and more. While coursework is conducted online, all degree candidates are required to attend a two-day residential course in late April, shortly before concluding the program. Students spend this this Auburn MAcc Leadership Summit attending leadership workshops, seminars, and networking events.

Admission to Auburn’s master’s in accounting online is competitive, and requires an undergraduate business degree, prior academic performance, and excellent GMAT scores. Online learning at Auburn may be synchronous or asynchronous, depending on the student’s preference. Campus classes may be live-streamed for online viewing; they are also recorded and immediately made available for later study. Exams must be proctored, however, and students are expected to arrange proctoring within the school’s parameters. Working students generally finish the MAcc within two years, while full-time students can complete the program in 12 months. All graduates are fully eligible to sit for the Alabama CPA exam.


Rider University

Private (Non Profit) MSCHE
2083 Lawrence Road
Lawrenceville, NJ
(609) 896-5000

Rider University‘s online master’s in accounting is geared toward currently working accounting professionals who seek to advance their careers, specifically by specializing in fraud, forensic, and CPA accounting. This AACSB-accredited private school has structured its online master of accountancy program somewhat differently; the 30-credit hour curriculum is composed almost entirely of required classes. Core courses explore every aspect of forensic accounting, including reporting, fraud detection, auditing practice, and more. Degree candidates may choose one elective class.

Because this online master’s in accounting program is targeted towards students employed in the industry, it is expected that they hold a bachelor’s degree in accounting. Applicants who do not hold undergraduate degrees in accounting must complete five required courses in foundational accounting before applying. Rider delivers its online courses through the Canvas distance learning platform. The entire MAcc program can be completed online either full- or part-time; study is largely asynchronous, although some professors may choose to schedule synchronous class activities. Cohorts begin in the fall, after which a full-time student can expect to complete the MAcc in 16 months. All graduates of Rider’s MAcc program meet eligibility requirements for the CPA exam in all 50 states.


Saint Joseph's College of Maine

Private (Non Profit) NEASC/CIHE
278 Whites Bridge Rd
Standish, ME
(207) 892-6766

St. Joseph’s College of Maine takes a liberal arts approach to its online master’s in accounting program. This Catholic school’s online master of accountancy degree program is geared towards business professionals seeking a career change, or accountants preparing for the Maine CPA licensing exam. The program’s curriculum is interdisciplinary; advanced coursework in accounting is complemented by courses that develop leadership, ethical decision-making, critical thinking, and communications skills.

This 36-credit hour program is designed for applicants who hold undergraduate degrees in business. Applicants who do hold bachelor’s degrees in accounting, however, qualify for the university’s fast track program; these students’ undergraduate work meets six credit hours of the MAcc requirements, allowing them to finish the master’s in accounting online in one year. Non-business majors may prepare for this program by taking five prerequisite courses prior to beginning the core curriculum. Distance learners at Saint Joseph’s are well-supported; classes are conducted via D2L Brightspace, and delivered in 10-week sessions. All learning is asynchronous, and students may begin the program at any point during the year. Available student services include online tutoring, academic advising, career services, a digital library, bookstore services, and technical support.


The University of Texas at Dallas

Public SACS/CC
800 West Campbell Road
Richardson, TX
(972) 883-2111

At UT Dallas, aspiring accounting professionals have the opportunity to customize an online master’s in accounting according to their career interests. The MS in accounting, which is available wholly online, offers a broad spectrum of core and elective classes in accounting and business. The 36-hour MSA is composed of 12 hours of business core courses and nine hours of accounting core courses. Remaining credit hours are chosen from an exhaustive menu of elective courses; available options include an on-site internship or CPA review classes. UTDallas’ master’s in accounting online is designed for working students, and the program can be completed at a pace that suits the individual student. Most MSA candidates finish in 18 to 36 months.

Applicants ideally hold a bachelor’s degree in accounting, but all majors are considered for admission. If necessary, graduate-level prerequisite courses may be required before beginning the program curriculum. Distance learners at UT Dallas manage classwork via the Blackboard learning management platform, and classes follow a semester calendar. All study is asynchronous. Interested students should be aware that Texas law requires that 15 hours of the MSA degree must be completed on campus to qualify a graduate for Texas CPA eligibility. Students in other states may be eligible to sit for the exam, but should check with their state’s Board of Public Accountancy.


Western New England University

Private (Non Profit) NEASC/CIHE
1215 Wilbraham Rd
Springfield, MA
(413) 782-3111

WNE‘s online master’s in accounting program is intended for accounting or business professionals whose aim is career enhancement. The private college’s MS in accounting program delivers AACSB-accredited instruction on the advanced accounting and leadership skills that are necessary to success in the corporate environment. WNE’s 30-hour program is built on a 21-hour core curriculum; core courses explore accounting theory, corporate and partnership taxation, business analysis and valuation, managerial finance, and more. Remaining credits may be earned by completing a concentration in forensic accounting and fraud investigation. Alternatively, students may also select nine credit hours of electives.

A bachelor’s in accounting is desirable, but isn’t required for admission. The core curriculum assumes solid fundamental accounting knowledge. Non-accounting majors must complete eight undergraduate accounting courses prior to beginning the MSA program. The university offers this master’s in accounting online program in two formats: a hybrid blend of evening classes and online study, or entirely online. Distance learning at WNE is conducted through Desire2Learn, and learning is asynchronous. Students taking classes part-time can complete the core curriculum in 15 months; full-time students can accelerate this timeline to 10 months. All graduates of WNE’s MSA program are eligible to sit for the CPA exam in Connecticut and Massachusetts.


University of Hartford

Private (Non Profit) NEASC/CIHE
200 Bloomfield Ave
West Hartford, CT
(860) 768-4100

The University of Hartford‘s master’s in accounting online program is designed for professionals interested in the taxation branch of the industry. This private college’s MS in accounting and taxation track is available exclusively online, and is ideal for aspiring CPAs or mid-career professionals. The 30-hour program is accredited by the AACSB, and delivers advanced tax accounting knowledge in classes that cover pass-through entities, corporate taxation, business organization taxation, and more. Degree candidates complete their study with electives in business or accounting topics that reflect individual career interests.

Hartford’s online master’s of accounting program in taxation is competitive. Applicants must either hold a bachelor’s degree in accounting or demonstrate completion of required accounting prerequisites. Excellent GMAT scores are required, but may be substituted for an active CPA license. Graduates of the MSAT program are eligible for CPA licensure. Distance education courses are conducted via Blackboard in condensed sessions of 6-7 weeks, and learning is asynchronous. Because this program is tailored to working adults, students may take up to five years to complete the degree.


University of Massachusetts - Lowell

1 University Ave
Lowell, MA
(978) 934-4000

Aspiring CPAs interested in careers in the corporate, government, or nonprofit sectors can earn an online accounting master’s degree tailored to their interests at UMass-Lowell. This public school’s AACSB-accredited MS in accounting degree program is available entirely online. Advanced accounting covered in the program’s core includes cost management, taxation, auditing, and accounting theory. When the 15-hour core is completed, degree candidates select the remaining 15 hours of required credit from electives classes on special topics in business and accounting.

This MSA program is based on fundamental accounting knowledge, and most candidates hold undergraduate degrees in the field. Non-accounting majors must demonstrate completion of seven prerequisite accounting courses or equivalent prior to beginning the MSA program. Distance learners benefit from UMass-Lowell’s award-winning online learning program; support services include 24/7 technical support, a staffed digital library, peer tutoring, advising and career services. Classes are delivered through Blackboard and follow a semester calendar.


Bay Path University

Private (Non Profit) NEASC/CIHE
588 Longmeadow Street
Longmeadow, MA
(413) 565-1000

Massachusetts-based Bay Path University offers master’s in accounting online programs that are uniquely suited to the needs of working accounting professionals. This private school’s 30-hour MS in accounting degree program is available entirely online, but classes are suspended during busy season. The program’s curriculum is organized into three study tracks built around industry specialties. Students gain advanced accounting knowledge pertinent to either public accounting, private business, or forensic accounting. All curricula are built on a core of seven classes, complemented by three electives. Individual study paths are further customized to fit each student’s state-specific CPA eligibility requirements.

Students who begin Bay Path’s master’s in accounting online program in April or May can complete the MSA in eight months. Alternatively, students may begin on one of three other calendar dates and choose to finish the degree in 12-24 months. All online classes cease from January until early April, after which courses resume in sequence. Distance learning at Bay Path is conducted via the Canvas learning management platform, and all study is asynchronous. This online master’s in accounting program meets eligibility requirements for the CPA licensure exam in over 40 states.


Liberty University

Private (Non Profit) SACS/CC
1971 University Blvd
Lynchburg, VA
(434) 582-2000

Liberty University is a private evangelical Christian college that is dedicated to providing education through a scriptural lens; its students are taught to approach all vocations in a Christ-like manner. Aspiring CPAs who seek a Christian education can earn the Master of Science in Accounting entirely online. This 30-hour master’s in accounting online program delivers advanced instruction in public accounting, corporate taxation, business law and ethics, accounting theory and tax research. The 21-hour core curriculum is supplemented by nine credit hours of elective courses that focus on business and leadership skills.

Liberty has long been a leader in distance education, and its online master’s in accounting program is well suited to the working adult. Classes are conducted via the Blackboard learning management system and are deployed in eight-week sessions. All study is asynchronous, and can be completed entirely online. Time to degree completion varies based on individual schedules, but most students finish in 1- 2 years. Liberty’s MSA program meets the 150-credit hour requirement for CPA licensure; students should check their individual State Boards of Accountancy for eligibility verification. Up to 12 hours of credit may be applied toward this MSA through prior learning assessments.


Regis University

Private (Non Profit) NCACS/THLC
3333 Regis Blvd
Denver, CO

Regis is a Denver-based private Catholic college that is known for its commitment to providing excellent distance education programs. Its MS in accounting degree program is based on the same ethical principles that drive traditional Jesuit education. Degree candidates can customize the 30-credit hour curriculum to support their particular career paths as they meet eligibility requirements for CPA or CMA licensure. Regis’s MSA core is composed of three classes that cover accounting ethics, financial communications, and financial analysis. Students complete the remaining 18 credit hours from a lengthy catalogue of elective courses that explore relevant topics in public, government, corporate, and nonprofit accounting. An on-site internship may be arranged at an approved location for elective credit. This master’s in accounting online program culminates in a capstone business strategic planning project.

Students with undergraduate degrees in any major may apply to Regis’s online MSA program; non-accounting majors will be expected to take up to 18 credit hours of fundamental accounting courses, depending on proficiency and prior academic experience. Distance education at Regis is conducted through its WorldClass learning platform. Classes are delivered in accelerated eight-week sessions, and all learning is asynchronous. Students may begin the MSA program at any of Regis’s six available start dates during the year.