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.