What is required to become the CPA?
This question is not easily answered because certification is a matter of state law. Complications also arise because in some states the CPA can be issued either as a license or as a certificate. The latter confers no powers upon the recipient, but merely acknowledges certain accomplishments. The former grants the recipient the legal authority to act in certain capacities, which can include the provision of auditing and tax services to the public.In licensure states, the status of CPA is granted typically only after satisfying 3 requirements: 1) the candidate must hold at least a baccalaureate degree (most states have adopted the 150-hour requirement, requiring an additional 30 units beyond the baccalaureate) with a specified number of hours in accounting and business, 2) the candidate must gain a specified amount of experience working in specified CPA-oriented activities, and 3) the candidate must pass all 4 parts of the Uniform Certified Public Accountant Examination.
