A qualified
accountant who
has passed the
Uniform Certified
Public Accountant
Examination,
and has met
the necessary
additional state
and
education requirements
for certification.
Individual State
Boards of Accounting
determine eligibility
to sit for this
exam, with
a bachelors
degree in accounting
and at least
1 year of additional
study serving
as the typical
requirement.
This 5-year
requirement
is also known
as the 150-hour
rule. Most states
will only allow
CPAs to provide
public attestation
opinions on
financial statements.
A CPA in one
state must still
fulfill all
of another state's
requirements
if he or she
wishes to practice
there.
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