The Best Accounting Programs in Utah for 2026
The best accounting programs in Utah for 2026 come down to a specific set of numbers: what a school charges, how many students actually finish, and how selective admission is. We ranked seven accounting programs across the state using IPEDS graduation rates, in-state tuition, admissions data, and outcomes, then combined them into a single Hakia Score. In-state tuition among the ranked schools runs from $5,818 a year at Utah Valley University up to $8,461 a year at the University of Utah, a gap of $2,643 depending on which program you choose.
That range matters more than a single average would suggest. A private nonprofit program can carry a similar or lower price tag than a public one once you look at the actual tuition line, and the cheapest strong-value option here, Utah Valley University at $5,818 in-state, still posts a respectable 79.5 Hakia Score even though its 45% graduation rate trails the group. Across all seven programs we analyzed, the average graduation rate is 63%, but individual programs range from the mid-40s to the low 80s, so that average tells you less than the school-by-school breakdown below. The highest graduation rate in the group, 81%, belongs to a private nonprofit school, while the lowest, 45%, belongs to a public one, so control type alone won't tell you where a program lands. Check the specific number for each school rather than assuming public or private predicts the outcome, since the pattern doesn't hold once you look past the two extremes.
What follows: how each school stacks up on cost and completion, what CPA licensure actually requires in Utah, why accreditation is worth checking before you apply, and where online formats fit if you're working full time while you finish your degree.
Key Takeaways on the Best Accounting Bachelor's Programs in Utah
- In-state tuition among the seven ranked accounting programs runs from $5,818 at Utah Valley University to $8,461 at the University of Utah, a $2,643 spread.
- The average graduation rate across all seven ranked programs is 63%, ranging from 45% at Utah Valley University to 81% at Brigham Young University.
- Brigham Young University tops the ranking with a 96.9 Hakia Score, an 81% graduation rate, and $6,688 in-state tuition.
- CPA licensure requires 150 semester hours, 30 more than a standard bachelor's degree, before you can sit for the exam.
- The national median wage for accountants and auditors is $87,660 a year, the same BLS benchmark that applies across every school on this list.
- Western Governors University is the only fully online program among the seven accounting programs analyzed, priced at $8,180 in-state with a 46% graduation rate.
These rankings score accounting programs on a Hakia Score built from four inputs: graduation rate, admissions selectivity, in-state tuition cost, and outcomes, drawn from IPEDS data for each school alongside national BLS occupational outlook data for career context. No school pays for placement, and no factor is based on a reputation survey.
The 7 Best Accounting Bachelor's Programs in Utah, Ranked for 2026
| # | Program | Type | In-state tuition | Grad rate | Admit rate | Hakia Score |
|---|---|---|---|---|---|---|
| 1 | Brigham Young UniversityProvo, UT | Nonprofit | $6,688 | 81% | 68% | 96.9 |
| 2 | Brigham Young UniversityProvo, UT | Nonprofit | $6,688 | 81% | 68% | 93.6 |
| 3 | University of UtahSalt Lake City, UT | Public | $8,461 | 65% | 86% | 85.5 |
| 4 | Southern Utah UniversityCedar City, UT · online option | Public | $6,186 | 61% | 82% | 81.3 |
| 5 | Utah Valley UniversityOrem, UT | Public | $5,818 | 45% | NR | 79.5 |
| 6 | Utah State UniversityLogan, UT | Public | $7,627 | 59% | 92% | 79.1 |
| 7 | Western Governors UniversitySalt Lake City, UT · online option | Nonprofit | $8,180 | 46% | NR | 77.5 |
NR — not reported by the institution in the latest IPEDS collection.
Accounting Bachelor's Programs in Utah, Compared by Score
Each program scores 0 to 100 on the Hakia Score, a composite of graduation rate, cost, selectivity, and outcomes. Longer bars rank higher.
A Closer Look at the Top Accounting Bachelor's Programs in Utah
Brigham Young University
Provo, UT · Nonprofit
- Grad rate
- 81%
- Admit rate
- 68%
- In-state
- $6,688
- Out-of-state
- $6,688
BYU's top-ranked accounting program posts an 81% graduation rate and Utah's highest Hakia Score, 96.9, at a flat $6,688 tuition no matter where you're from.
- Hakia Score 96.9 (#1 in Utah)
- 81% graduation rate
- $6,688 flat tuition, in-state or out
- 64 credit-hour on-campus core
BYU's BS in Accounting runs through the Marriott School of Business as a 64 credit hour major with a hard gate at the front door: you need a minimum B grade in both ACC 200 and ACC 310 to declare, and the major only admits new students starting fall semester. Once you're in, the junior core stacks eleven courses back to back, business and accounting information systems, cost and managerial accounting, two semesters of intermediate financial accounting, taxation, financial statement auditing, and a dedicated data analytics in accounting course, plus two half-credit professional development seminars.
The numbers back up the top spot: an 81% graduation rate and a 68% admit rate, both strong for a program at a university enrolling 35,873 students. Tuition runs flat at $6,688 whether you're an in-state or out-of-state student, well under every public program's out-of-state rate, though Southern Utah University ($6,186) and Utah Valley University ($5,818) charge less for in-state students. That mix of outcomes and flat pricing gives this track the top Hakia Score in Utah, 96.9. It fits students who want a tightly sequenced, on-campus accounting core, not an online option: BYU offers this degree on campus only.
Brigham Young University
Provo, UT · Nonprofit
- Grad rate
- 81%
- Admit rate
- 68%
- In-state
- $6,688
- Out-of-state
- $6,688
BYU's second Utah accounting listing carries the same 81% graduation rate and $6,688 flat tuition as its top program, with a Hakia Score of 93.6.
- Hakia Score 93.6 (#2 in Utah)
- 81% graduation rate
- $6,688 flat tuition
- Four-course business core: finance, HR, ethics, strategy
This is the same 64 credit hour BS in Accounting BYU runs through the Marriott School, tracked here under a second program classification. Past the junior core, majors close out the degree with a four course business core: managerial finance, organizational effectiveness, an ethics for accounting course built specifically for this major, and a strategy and economics capstone. Graduation requires confirming completion of the Marriott School exit survey.
This listing carries a Hakia Score of 93.6, the second highest for an accounting program in Utah, on the same underlying numbers as BYU's top ranked entry: an 81% graduation rate, a 68% admit rate, and flat tuition of $6,688 for in-state and out-of-state students alike. It's a fit for the same kind of student, someone who wants BYU's full on-campus core, including the required exit survey, rather than a hybrid or online path.
University of Utah
Salt Lake City, UT · Public
- Grad rate
- 65%
- Admit rate
- 86%
- In-state
- $8,461
- Out-of-state
- $29,701
University of Utah admits 86% of applicants, the second most open program in this ranking behind Utah State's 92%, while its MAcc pipeline has held a 95% graduate placement rate for the past ten years.
- 86% admit rate, second most open in Utah behind Utah State's 92%
- 95% MAcc placement rate over 10 years
- $8,461 in-state tuition
- Hakia Score 85.5
The University of Utah's David Eccles School of Business runs its accounting major beyond the basics of tracking income and assets, into financial management, business transaction tracking, merger and acquisition strategy, tax strategy, and wealth management. Utah also stacks a minor, a Master of Accountancy, and a PhD on top of the bachelor's, and the school reports its MAcc program has held a 95% placement rate for graduates over the past ten years. Recent alumni have gone on to firms including Deloitte, KPMG, and Grant Thornton, according to the department's program page.
The undergraduate numbers are more accessible than selective: a 65% graduation rate and an 86% admit rate, the second highest acceptance rate in this ranking behind Utah State's 92%. Cost splits sharply by residency: $8,461 for Utah residents against $29,701 for out-of-state students, a 3.5 times markup that makes this program a value play mainly for in-state applicants. That combination puts Utah's Hakia Score at 85.5, third in the state. It fits Utah residents who want a large public research university with a built-in path to the MAcc, less so out-of-state students facing the full sticker price.
Southern Utah University
Cedar City, UT · Public · online option
- Grad rate
- 61%
- Admit rate
- 82%
- In-state
- $6,186
- Out-of-state
- $20,416
SUU charges $6,186 in-state, the second-lowest tuition among Utah's seven ranked programs behind Utah Valley University's $5,818, and gets CPA-track students through a bachelor's and master's in five years total instead of the usual six.
- AACSB accredited
- $6,186 in-state tuition, second-lowest in Utah
- Online or on-campus BA/BS
- CPA-track master's in ~5 years total, per school
Southern Utah University runs its accounting degree as an AACSB-accredited BS or BA, available fully online or on-campus, out of the Accounting and Finance department. The school calls it the largest accounting program in the state and offers a two-semester fast track into a master's in accountancy: 30 additional credit hours after the bachelor's, enough to sit for the CPA exam and get licensed in as little as five years total. Students network through the Professional Accounting Club, which runs employer events with firms like Deloitte and Ernst and Young and trips to northern Utah and Las Vegas, per the program page.
SUU posts a 61% graduation rate, fourth highest of the seven programs here, and an 82% admit rate. Tuition is also among the lowest on this list, second only to Utah Valley University's $5,818: $6,186 in-state and $20,416 out-of-state for on-campus students, though the school states online tuition runs the same rate no matter where you live. That price and access combination puts SUU's Hakia Score at 81.3, fourth among Utah's ranked accounting programs. It's the pick for students who need the online format, or who want to run the CPA math: the fast-track master's adds one extra year of school instead of two, five years total instead of the more typical six.
Utah Valley University
Orem, UT · Public
- Grad rate
- 45%
- Admit rate
- NR
- In-state
- $5,818
- Out-of-state
- $17,800
Utah Valley University stacks a certificate, minor, Associate degree, Bachelor's, and 30-credit Master of Accountancy built for CPA licensure into one school, all for $5,818 a year in-state.
- 45% graduation rate
- $5,818 in-state tuition
- Hakia Score 79.5
- 30-credit MAcc built for CPA licensure
Utah Valley University's Woodbury School of Business runs accounting as a full ladder rather than a single degree: a 16-credit-hour undergraduate certificate, an 18-credit-hour minor, a 60-credit-hour Associate degree, a 120-credit-hour Bachelor's, and a 30-credit-hour Master of Accountancy (MAcc). The school's program page states the MAcc prepares graduates for CPA licensure in Utah and many other states and also supports the CIA, CMA, and CFE certifications, so a student can stack credentials at one school instead of transferring between them.
UVU graduates 45% of its students and charges $5,818 a year in-state tuition versus $17,800 out-of-state, a gap of $11,982 a year, or $47,928 over four years. With a Hakia Score of 79.5, the fifth-ranked accounting program in Utah for 2026, UVU fits a student who wants to start close to home, possibly stopping at the certificate or Associate level, and later climb to the MAcc without switching institutions.
Because the MAcc explicitly targets CPA licensure, it's the clearer path here for anyone set on sitting for the exam rather than stopping at the bachelor's.
Utah State University
Logan, UT · Public
- Grad rate
- 59%
- Admit rate
- 92%
- In-state
- $7,627
- Out-of-state
- $24,060
Utah State admits 92% of applicants, the most open program in Utah's 2026 accounting ranking, yet still graduates 59% of them for $7,627 a year in-state.
- 59% graduation rate
- 92% admit rate
- $7,627 in-state tuition
- Hakia Score 79.1
Utah State's School of Accountancy, housed in the Jon M. Huntsman School of Business, offers both a BS and a BA in accounting, with the BA requiring proficiency in a foreign language. The program page also lists a dual major with finance for students who want both credentials without a second full course load, with coursework running through financial reporting, audit, tax strategy, and accounting information systems.
USU admits 92% of applicants, the most open of Utah's ranked accounting programs, but graduates only 59% of them, the fifth highest graduation rate of the seven programs here. In-state tuition is $7,627 a year against $24,060 out-of-state, a $16,433 annual gap that adds up to $65,732 over four years. A Hakia Score of 79.1 puts USU sixth in Utah for 2026, a fit for students confident they'll get in and want the finance dual-major option, in a program where finishing, not admission, is the real filter.
Western Governors University
Salt Lake City, UT · Nonprofit · online option
- Grad rate
- 46%
- Admit rate
- NR
- In-state
- $8,180
- Out-of-state
- $8,180
WGU charges a flat $8,180 a year no matter your state, and the school's own data show 62% of accounting majors finish within 24 months.
- 46% graduation rate
- $8,180 flat tuition, any state
- Hakia Score 77.5
- 100% online, competency-based, 40 courses
Western Governors University's online BS in Accounting is competency-based: 40 courses, billed at $3,830 per six-month term rather than per credit, with new starts every month. The program page frames it as the first step toward CPA certification, with a follow-on Master of Accountancy designed to help students reach the 150 semester hours most states require to sit for the exam.
WGU's tuition is a flat $8,180 a year regardless of home state, versus UVU's $17,800 out-of-state rate, a $9,620 annual savings, or $38,480 over four years, for a student who isn't a Utah resident. Graduation rate sits at 46%. WGU reports internally that 62% of accounting graduates finish within 24 months and that graduates see an average $6,469 salary increase after completing the degree (WGU internal data, not independently verified). With a Hakia Score of 77.5, WGU ranks seventh in Utah for 2026, the fit for a working adult who wants to move at their own pace online and skip an out-of-state tuition penalty.
What the Best Bachelor's in Accounting Programs in Utah Cost
In-state tuition among these seven accounting programs runs from $5,818 a year at Utah Valley University to $8,461 a year at the University of Utah, a spread of $2,643. Multiply by four years and a bachelor's degree runs roughly $23,272 in-state at the cheapest school versus $33,844 at the priciest, a $10,572 difference in sticker price alone, before scholarships, need-based aid, or the private nonprofit tuition rates at a school like Brigham Young University.
The BLS reports a national median wage of $87,660 a year for accountants and auditors. That figure is the same across every school here, it's a national field benchmark, not a per-school outcome, so treat it as context rather than a promise tied to any one accounting degree. Still, it's useful for sizing up the cost side: four years of tuition at the cheapest school equals roughly three months of that median salary, while four years at the priciest equals closer to four and a half months. Either way, the tuition bill is a fraction of a single year's pay once you're working, which is the basic case for finishing a bachelor of accounting instead of stopping short of the degree.
Don't assume the cheapest school is automatically the best value, though. Utah Valley University's $5,818 in-state tuition is the lowest on this list, but its 45% graduation rate is also the lowest, well under the 63% average across all seven programs. Southern Utah University splits the difference: $6,186 in-state tuition with a 61% graduation rate, both closer to the middle of the pack. Weigh the number next to the completion rate, not just the sticker price.
None of these figures include financial aid. IPEDS reports the sticker price, in-state tuition and required fees before need-based grants, merit scholarships, or the tuition discounts that private schools like Brigham Young University often apply. Before ruling out a school on sticker price alone, run the net price calculator on the school's own site and compare the result to the $5,818-to-$8,461 in-state range covered here; your actual bill could land well inside, or even below, that range depending on your family's financial profile. If you live outside Utah but in a neighboring Western state, ask whether the public schools on this list participate in the Western Undergraduate Exchange, a regional program that caps non-resident tuition at roughly 150% of the in-state rate instead of the full out-of-state price. It won't get you all the way down to the range quoted above, but it can cut a large chunk off the out-of-state sticker price at Utah's public universities, and it's worth asking about before you rule a school out on cost alone.
CPA Licensure: What Utah's 150-Hour Rule Actually Requires
Graduates of Utah's accounting programs who want to practice as a public accountant eventually run into the same requirement: the Uniform CPA Examination. Utah, like every state, requires 150 semester hours of college credit to sit for the exam, 30 hours more than the typical 120-hour bachelor's degree. Most students cover the gap with a fifth year of coursework, a combined bachelor's-to-master's track, or a graduate certificate.
Passing the CPA exam means clearing four sections under its current structure: Auditing and Attestation, Financial Accounting and Reporting, Regulation, and one Discipline section, each requiring a 75 on a 0-99 scale. The AICPA sets the exam content and helps administer it in partnership with state boards of accountancy, which issue the actual license. A CPA license isn't required to work in accounting, but it's the credential that unlocks partner-track roles at public accounting firms and signing authority on audited financial statements.
Ask directly whether a school's curriculum maps to the 150-hour requirement and whether it tracks CPA pass rates for its graduates. Programs that build the fifth year into an integrated five-year track tend to keep students on a tighter timeline than ones that leave the extra 30 credit hours to figure out later.
Utah's Division of Occupational and Professional Licensing issues the CPA license itself once you've passed the exam and met the experience requirement, typically a year of supervised work under a licensed CPA. That licensing step sits outside any single program's curriculum, it happens after you graduate, so don't expect coursework alone to satisfy it. What a strong program can do is make sure your 150 hours line up with the specific upper-division accounting and business credits Utah's board requires, rather than just any 150 credit hours. Many of these schools also build a public accounting internship or a capstone audit project into the curriculum before graduation, though the specific requirement varies from one program to the next. Ask the accounting department directly which courses count toward the 150 hours and whether an internship is mandatory or optional, since that level of detail rarely shows up in a general course catalog and can shift your actual timeline by a semester or more.
Why AACSB Accreditation Matters
Accreditation is the first filter worth applying before you compare accounting programs further. Business accreditation works differently from the regional accreditation every legitimate university already holds. The credential to look for is AACSB accreditation, held by fewer than 6% of business schools worldwide. It signals that accounting faculty meet research and teaching standards, that the curriculum is reviewed on a set cycle, and that the school reports outcomes data rather than marketing claims.
AACSB accreditation matters for two practical reasons. First, some state boards of accountancy and employers give informal preference to accredited programs when evaluating the 150-hour requirement or recruiting for entry-level audit and tax roles. Second, AACSB status is a proxy for institutional stability: a school that maintains it is investing in faculty credentials and curriculum review on an ongoing basis, not just at launch.
Check the accreditation status directly on the school's accounting department page rather than assuming. Regional accreditation, which every school in this ranking holds by virtue of being a degree-granting U.S. institution recognized in IPEDS, is the baseline. AACSB is the additional layer that separates strong programs from ones that exist mainly to enroll students.
AACSB also offers a separate accounting accreditation on top of its general business accreditation; a smaller subset of schools hold both. If accounting-specific accreditation matters to you, that's a different line item to check than general business accreditation, and it's worth confirming directly with each school's accounting department rather than assuming one implies the other. Not every accredited business school holds AACSB status. Some hold accreditation instead from the ACBSP or the IACBE, two other recognized business accreditors with less stringent research requirements than AACSB. Neither is automatically a red flag, but AACSB remains the most selective of the three and the one most consistently recognized by employers, other universities, and graduate programs when they evaluate an applicant's undergraduate transcript.
Bachelor's vs. Other Award Levels
This ranking focuses on the bachelor of accounting because it's the credential most readers are actually choosing between right now, and it's the degree level with the most complete IPEDS data across all seven Utah accounting programs we analyzed. A bachelor's is also the minimum most public accounting firms require just to get an interview, regardless of whether you eventually sit for the CPA exam.
That said, a bachelor's alone leaves you 30 credit hours short of CPA eligibility in Utah, as in every state. Some schools in this ranking, including Brigham Young University, offer an integrated path into a master's or a fifth-year certificate that closes that gap without a second full application cycle. Western Governors University, a private nonprofit competency-based school, ranks here on its bachelor of accounting track and is worth a look if a rigid semester schedule doesn't fit your work situation.
If you already hold a bachelor's in another field, a master of accountancy is usually the faster route to CPA eligibility than restarting an undergraduate accounting degree from scratch. That's a different comparison than this page covers, but it's worth knowing before you assume the bachelor's is your only option.
This ranking doesn't cover associate degrees or standalone graduate certificates, even though some of these schools offer them, because IPEDS doesn't report graduation-rate and admissions data for those award levels with the same consistency it does for bachelor's programs. If you're weighing a two-year associate route into accounting, or a post-bachelor's certificate to close CPA credit hours, treat this page as the bachelor's-level comparison and check each school's site directly for the shorter options. A straight four-year bachelor's gets you the degree but not CPA eligibility on its own; you're looking at a fifth year somewhere, whether it's built into the program or tacked on afterward at your own expense. Ask each admissions office directly how their track handles that fifth year, since the answer changes your real timeline and your real cost more than the published four-year tuition number does.
Online Bachelor's in Accounting Programs in Utah: Who They Fit
Online accounting programs in Utah exist mainly at three of the schools in this ranking. Western Governors University runs its bachelor of accounting entirely online on a competency-based model, where you move to the next unit once you pass an assessment rather than waiting on a semester calendar. Utah State University and Utah Valley University both offer online or hybrid sections of core coursework alongside their on-campus programs, which suits students balancing a job or family obligations against a set class schedule.
An online bachelor of accounting from a regionally accredited school carries the same transcript and the same CPA-eligibility credit hours as the on-campus version; employers and state boards of accountancy don't distinguish between the two once you've got the degree. What differs is pacing and support. A competency-based format like WGU's moves faster if you already have relevant work experience, and slower if you're learning the material from scratch, since there's no fixed semester to carry you along.
Accelerated tracks, where available, compress the standard four-year timeline by running through summer terms or by front-loading credit through AP, CLEP, or transfer coursework. If you're weighing an online option, ask the admissions office how many of your current credits actually transfer and how that changes your total cost, since sticker-price tuition numbers assume you're starting from zero.
Online sections sometimes carry a separate technology fee or a different per-credit rate than the on-campus track at the same school, so the $5,818-to-$8,461 range cited above reflects in-state, primarily on-campus tuition, not necessarily what you'd pay for a fully online path at every school. Confirm the online-specific rate before you enroll rather than assuming it matches the number on this page. Online coursework, including WGU's, still typically requires proctored exams for upper-division courses, either through a virtual proctoring service or at an approved testing site near you. If in-person exams are a dealbreaker for your work schedule, confirm the proctoring policy directly with the school before enrolling rather than assuming an online format means everything happens entirely on your own time.
Salary and Job Outlook for Accounting Graduates
The BLS projects continued demand for accountants and auditors over the next decade, driven by ongoing need for tax preparation, financial reporting, and auditing as regulations evolve. National OEWS wage data and the BLS occupational outlook both track this field closely, and the $87,660 median wage cited earlier applies broadly to graduates of accounting programs working as accountants, auditors, budget analysts, and related roles nationwide, not to any single Utah school.
Where you land in that range depends more on your CPA status, your specialization (audit, tax, forensic accounting, or corporate finance), and your employer than on which school you attended. A CPA license, an accredited degree, and a few years of public accounting experience are the three factors that most consistently move accountants toward the upper end of the national wage range, according to BLS and AICPA data.
Utah's accounting employers, from Big Four offices in Salt Lake City to regional firms across the state, generally recruit from every school in this ranking rather than favoring one. Your graduation-rate odds and your tuition bill vary a lot by school, as the numbers above show, but the eventual career ceiling in accounting is set more by the CPA and your specialization than by your undergraduate transcript.
The connection between a school's Hakia Score and your eventual salary isn't direct, IPEDS doesn't track individual graduates' pay by school, which is why this page leans on the national BLS figure instead of a manufactured per-school salary. What the Hakia Score does predict reasonably well is completion odds and debt load: a higher graduation rate and lower tuition mean a better chance you finish the degree without stretching your timeline or your loan balance past what the eventual paycheck can reasonably cover. Utah's Salt Lake City and Provo corridor, often called Silicon Slopes for its concentration of tech and finance companies, gives graduates a realistic in-house corporate accounting path alongside the traditional public accounting route through a Big Four or regional firm. Weigh both options, not just the audit-track job, when you're comparing where a degree from any of these schools could actually take you.
Common Questions About Accounting Bachelor's Programs in Utah
What are the best bachelor's in accounting programs in Utah?
How long does a bachelor of accounting take to finish?
Is an online bachelor of accounting respected by employers?
How much do bachelor's in accounting programs cost in Utah?
What CPA exam pass rate is considered good?
Do bachelor's in accounting programs need AACSB accreditation?
What's the difference between a bachelor of accounting and a master's?
How were these bachelor's in accounting programs ranked?
Our Methodology for Ranking Accounting Bachelor's Programs in Utah
Every program earns a Hakia Score from 0 to 100, built only from federal data (IPEDS, the U.S. Department of Education, and BLS) and scored against its true peers: programs in the same field at the same degree level. No reputation surveys, no pay-to-play. Here is how the score is weighted:
- Outcomes44%
Graduation rate (26%) and real per-school graduate earnings (18%). Does the program get students to the finish line, and where do they land?
- Selectivity & academics38%
Admissions selectivity (24%) and the academic profile of admitted students (14%).
- Scale & value18%
Enrollment (7%), cost-to-earnings value (6%), and the number of graduates a program produces (5%).
Weights renormalize over the data each program actually reports, so a school missing a metric (many open-access colleges do not publish entrance scores or earnings) is never penalized for it. Scores are percentiles within the peer group, curved to a 0-to-100 scale. What the score does not measure: individual instructor quality, specific course content, or campus culture. Verify those directly with the program.