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. Accreditation is maintained by competing mandatory continuing education. Persons planning a career in accounting should have an aptitude for mathematics, be able to analyze, compare, and interpret facts and figures quickly, and make sound judgments based on this knowledge. They must question how and why things are done and be able to clearly communicate the results of their work, orally and in writing, to clients and managements. Accountants and auditors must be patient and able to concentrate for long periods of time.