There are
states (AL,
IL, MT, FL,
NE, among others)
that utilize
a two-tier system
for those wishing
to become
CPAs: The
first is becoming
certified as
a
CPA, by
fulfilling that
state's
education requirements
and passing
the Uniform
CPA exam.
The second is
then fulfilling
a certain amount
of work experience
to become licensed.
Most states
do not utilize
this system,
they allow an
individual to
become both
certified and
licensed at
the same time.
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