Graduates of a 2-year Business – Accounting diploma program with a minimum GPA of 70% who successfully complete a semester of reach-back courses will subsequently begin in the fifth semester of the Honours Bachelor of Commerce - Accounting & Finance degree in the fall, winter or summer term. Reach Back Term: a group of lower-level courses that are part of a degree program’s curriculum. These courses must be completed in order to move into an upper level of a degree program.