Major Introduction: This major integrates ACCA (Association of Chartered Certified Accountants) and CPA (Certified Public Accountant) and focuses on cultivating students' ability to combine theory with practice, embedding the technical logic of artificial intelligence into the framework of business thinking, and meeting the demand for talents in management, business data analysis, and financial accounting from various domestic and international organizations. This major offers courses entirely in English and aims to cultivate top-notch international accounting innovators.