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German accountants are exposed to a different educational system than those in the US. The alternatives available to German students during the 12 years of mandatory education include Hauptschule, which consists of education from the fifth-grade level to the tenth-grade level; Realschule, consisting of the seventh through tenth years of school; and Gymnasium, the path that the brightest students follow, which begins during the fifth grade and may extend through the thirteenth year of school. Only Gymnasium graduates are allowed to enter the university system. Prospective accountants major in annual reports, finance, and taxation, and students must pass 12 to 13 seminars. Papers written by accounting majors are typically reviews of accounting methods in other countries. Students who wish to become tax consultants must complete a two-to-three year apprenticeship and work as a tax consultant for a minimum of five years before earning the equivalent of the title of CPA.