The vast majority of States require CPA candidates to be college graduates, but some states substitute a certain number of years of public accounting experience for the educational requirement. This requirement may become more common in the coming years. All States use the four-part Uniform CPA Examination, prepared by the American Institute of Certified Public Accountants, to establish eligibility for certification. The CPA examination is rigorous, and candidates are not required to pass all four parts at once. However, most States require candidates to pass at least two parts for partial credit.
Many States require all sections of the test to be passed within a certain period of time.
Most States require applicants for a CPA certificate to have some public accounting experience. For example, bachelor's degree holders most often need 2 years of experience, while master's degree holders often need no more than 1 year. However, with dramatic growth in the number of CPA's, some States no longer offer the LPA designation. Professional societies grant other forms of certification on a voluntary basis. The Accreditation Council for Accountancy awards accreditation in accountancy and taxation to persons who have passed a comprehensive examination.