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. Nearly all States require both CPA's and PA's to complete a certain number of hours of continuing professional education before their licenses can be renewed. The professional associations representing accountants sponsor numerous courses, seminars, group study programs, and other forms of continuing education.
Professional societies bestow other forms of credentials on a voluntary basis.
Voluntary certification can attest to professional competence in a specialized field of accounting and auditing. It also can certify that a recognized level of professional competence has been achieved by accountants and auditors who acquired some skills on the job, without the amount of formal education or public accounting work experience needed to meet the rigorous standards required to take the CPA examination. Employers increasingly seek applicants with these credentials. However, auditing or data processing experience and college education may be substituted for up to 3 years. The Accreditation Council for Accountancy and Taxation, a satellite organization of the National Society of Public Accountants, awards a Certificate of Accreditation in Accountancy to those who pass a comprehensive examination, and a Certificate of Accreditation in Taxation to those with appropriate experience and education.