We do not.
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76 students ranked higher, 320 lower, and 4 equal.
Since higher learning institutions do offer degress in accounting, I would assume a major university degree of at least a bachelor's or higher (I don't know if higher degrees are even offered in accounting) would be preferred.
A female does not have the highest IQ.
No, it is much, much higher than average!
For an 18 year old Female, this is a 'higher than average' Intelligence Quota and should consider applying for Mensa testing.