Based on recommendations made by the American Institute of Certified Public Accountants, a small number of States currently require that CPA candidates complete 150 semester hours of college coursework, but most States are working toward adopting this recommendation. The composition of the additional 30 hours of coursework is unspecified by most States. All States use the four-part Uniform CPA Examination prepared by the American Institute of Certified Public Accountants. Candidates are not required to pass all four parts at once, although 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 also require applicants for a CPA certificate to have some accounting experience.
The designations PA or RPA are also recognized by most States, and several States continue to issue these licenses. With the growth in the number of CPA's, however, the majority of States are phasing out the PA, RPA, and other non-CPA designations by not issuing any more new licenses. Accountants who hold PA or RPA designations have similar legal rights, duties, and obligations as CPA's, but their qualifications for licensure are less stringent. The designation Accounting Practitioner is also awarded by several States. It requires less formal training than a CPA license and covers a more limited scope of practice.