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.