Since the start of the new academic year, SMU has introduced specialisation tracks in accountancy. About 110 SMU students have opted for them, mostly third-year students graduating in 2015. This is about 40 per cent of an average batch size of 280. SMU Vice Provost (Undergraduate) and School of Accountancy Dean Pang Yang Hoong said: "Students can specialise in one of the three new tracks – Financial Management Track, Risk Management and Assurance Track, and Taxation Track". The specialisation is not compulsory but is a way of exposing students to the world of a chartered accountant.