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There are many avenues you can take to becoming an accountant, but all of them require a Bachelor's degree in accounting to start. It is not necessary to “specialize” in any area while working toward your undergraduate accounting degree. You will have the opportunity to take courses that might lead you to areas of specialization you might want to pursue after you earn your degree.
Your choice of industries includes public accounting, private industry accounting, non-profit and governmental accounting, taxation, forensics, international, and banking. If you choose public accounting, you will most certainly find auditing as an object of continuing education. If you decide you enjoy taxation, you might choose to become a tax practitioner or have a career with the Internal Revenue Service as an agent. Instead of targeting income, nonprofits and governmental accounting specializes in fund transactions and grants. You'll want to acquire some crime and fraud identification knowledge if you decide forensic accounting is your passion.
It all begins with a Bachelor's in accounting and proceeds from there. The wide variety of accountant positions also vary in focus, job duties, goals, and objectives. After earning your accounting degree, you can take your career in any direction you choose, getting specialized education and training in your area of interest.