To become a Certified Public Accountant (CPA) in the United States, you need to be licensed by the state in which you wish to practice. Each state has its own Board of Accountancy that sets the specific requirements for CPA certification, which typically include:
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Education: Most states require a minimum of 150 college semester hours, which usually means earning a bachelor's degree and additional coursework (often at the master's level).
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Examination: Candidates must pass the CPA Examination, which is uniform across all states and consists of four sections.
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Experience: Many states require candidates to have a certain amount of professional accounting experience, often under the supervision of a licensed CPA.
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Ethics Exam: Some states require candidates to pass an ethics exam as part of the licensure process.
Because CPA certification is issued at the state level, being certified by a city, county, or other local jurisdictions is not required. However, once you are a licensed CPA in one state, you may be able to obtain a permit to practice in other states, often through a process called "mobility," depending on the regulations in those states. Always check the specific requirements of the state where you intend to become licensed.