L. John Walpole has been issued a Tennessee license number 3100. All CPAs, including L. John Walpole, have at the minimum an undergraduate degree in accounting, passed a rigorous national exam and adhere to mandated continuing education requirements of their states in which they are licensed. CPAs can work in private industry, education or government but most people think of CPAs during tax season as the experts in tax preparation. Their overall training in business and knowledge in principles of general law and taxation provide CPAs with the skills to help individuals with both personal and business financial decisions.