Also refer to forensic accountancy, forensic accountant or forensic accounting. An accountant is a practitioner of accounting or accountancy. Some programs allow for specializations in topics such as Tax Accountancy, Auditing or Forensic Accountancy. Law, accountancy and actuarial firms are commonly organised as partnerships. It teaches courses in business, finance, accountancy, management and marketing. External auditors must be members of one of the recognised professional accountancy bodies. He then obtained a degree in Chartered Accountancy from London. The school also offers graduate MBA, accountancy, and economics degrees. It provided vocational courses in subjects such as accountancy and business. He has also been a consultant to the India division of international accountancy firm PricewaterhouseCoopers. Reform proposals centering on the Big Four accountancy firms have been advanced. Three of the four largest international accountancy and professional services firms "(Big Four)" are present. Two concepts have formed the current state of the accountancy profession. It is the greatest penalty administered to a professional accountancy firm in the UK. Membership is only open to members of the tax, accountancy and legal professions.