Graduates will develop technical competence and the business knowledge required to meet these additional demands. Thus, graduates may use their tax and business expertise to progress into positions such as controller, director of taxation, chief financial officer of a corporation, or as a partner in, or owner of their own firms. In a world of complex tax laws, tax professionals must have a perspective extending beyond the details of the Internal Revenue Code. They must have expertise in the functions and limitations of revenue laws, in communicating their knowledge, and in assuring the efficiency and fairness of the tax system. As tax professionals progress in their careers, they will receive added responsibilities, including managing employees and being advisors for a broad range of business decisions.