Six institutions in the USA offer online degrees in forensic accounting. All institutions offer students certificates, degrees at the associate's level, degrees that are at the bachelor's level, degrees that are at the master's level, and doctorate level degrees. In 2010, 59 students graduated with forensic accounting certificates, 664 students graduated from programs which cover forensic accounting at the associate's level, 5,835 students graduated from forensic accounting programs that are at the bachelor's level, 2,082 students graduated from programs which cover forensic accounting at the master's level, and two students graduated from programs that cover forensic accounting and that are at the doctorate level.