College of Accountancy

The dedicated staff at the College of Accountancy assist members of the organization with finding a new position in whichever world they choose to delve into. Hard work, consistency, and patience are the hallmarks of the institution that trains those with a variety of talents to hone in on accurate financial records. 

Located in the heart of Waterdeep on the Sword Coast not but 3 blocks south of the renowned Trollskull Manor, resides the marbled walls of The College of Accountancy with famed staff who specialize in optimizing workflow and accuracy of documents. They've honed a relatively new variation of magic that has been slowly gaining interest (but not before earnings) of the local populace. 

Those seeking to join the ranks of the accountants typically will find themselves paying a tuition for the first year until their internships within the college assist in getting them on their feet. That being said, scholarships are available for those with a predisposition for the knack of accounting, or those that have already proven themselves through great financial feats. 

 

Accrual Principle

Upon reaching 3rd level, you receive 100gp for your hard work in the environment that pushed you beyond your limits. You understand how to balance books, review statements for errors, and communicate accounting principles in a variety of methods. 

Additionally, you gain free passage for you and your party so long as you do the books for the organization providing you passage. The tradeoff is that you will arrive at your destination with 1 degree of exhaustion assisting them avoid audits for improper documentation. The exhaustion only takes place upon arriving at the final destination. If there are destinations along the way such as island hopping, temporary ports for refilling supplies, or ship combat then you will not have that exhaustion yet. 

As per the accrual principle in accounting, revenue and expenses are recognized when they are earned or incurred thus the exhaustion is recognized when the travel's cost has been incurred. 

CPA

The time spent in the books has granted you an in depth understanding of financial documents. As such, you now gain proficiency in investigation, insight, and history. If your checks are related to financial documents then your proficiency is doubled for those checks alone. 

Additionally, due to your time as an intern, levels of exhaustion will not effect your rolls for those specific skills regardless of if they're on financial documents or not. 

Basic Audit

Upon reaching 3rd level, you're able to channel the pain of a tax prepper into the mind of another individual at the cost of a bardic inspiration slot. You can regain this upon taking a short rest. 

This will flood the mind of any creature, construct, or humanoid with a sensation of dread. Upon failing a charisma save, they will attack at disadvantage until they succeed in the save. 

Additionally, if they fail the save 3 times then they lose 1d4 years of their life. For most humanoids and constructs, this feature will be unnoticeable. For creatures such as goblins and kobolds, this might either advance them to a higher CR or eliminate them from the team as they have a short life expectancy. 

EBIDA

At 6th level, you learn EBIDA and the dangers or improperly filing one's own earnings. EBIDA, earnings before interest depreciation and amortization, is a core function of bookkeeping in the College of Accountancy. Though with the addition of bardic magic, it has taken on a new foundational source of magic. Once per short rest, you may select one of the following as an ability until the next short rest that you'll use. Once it has been used, it may continue to be used so long as you have the spell slots, actions, or reactions to continue said selection. 

Earnings - Upon taking damage, you can expend a level 2 spell slot as a reaction to cast hellish rebuke 

Before - You cannot be surprised, you gain advantage on perception checks, and you have a sneaking suspicion someone is committing tax fraud

Interest - If you have sustained or taken damage for 3 rounds, you may then take half of the damage received and return that as psychic attack as a bonus action

Depreciation - You will reduce all incoming damage for the day by 1d4 per attack. No modifiers will be added

Amortization - If the attack from a creature, humanoid, construct, or monster has a magical property, upon receiving said effect, expend a standard action to channel your bardic magic to immediately sap all charges of that item for the day. If it is an expendable magic item such as a necklace of fireballs, they're rendered useless until the next long rest and will arrive on target as a harmless pearl. Caveat, if said magic item has remained in place such as a pearl from said necklace of fireballs, upon a full rest of the user, the item will conduct as it was intended. Please be careful. 

Peerless Skill in Accounting

Starting at 14th level, when you make an ability check, you can expend one use of Bardic Inspiration. Roll 2 Bardic Inspiration dice and add the number rolled to your ability check. You can choose to do so after you roll the die for the ability check, but before the DM tells you whether you succeed or fail. If it related to accounting or financial documents, add 3 die.