Educational Resources and Exams for Accountants and CPAs

What is Accounting? – Accounting is the profession and the process of recording, comparing, analyzing, summarizing and reporting financial transactions of any kind for the purpose of both internal documentation and analysis as well as for regulatory and tax compliance. Every organization uses accounting professionals, from basic bookkeepers up to Chief Financial Officers, to build an accurate financial picture of operations, from inventory, to earnings, to valuations, to tax filings.

The need to control operational costs and manage growth, while being fiscally accountable to shareholders, regulators and the IRS are just the standard parts of doing business. And so companies of all sizes rely on auditors and accounts specializing in public, management, and government accounting in order to be successful in these domains and to ensure they are playing by the rules.

The U.S. Department of Labor’s Bureau of Labor Statistics projects that by 2029 the number of accountants and auditors will increase by 4% and represent more than 1.4 million members of the U.S. workforce. Job growth combined with normal attrition and other changes in the employment market will open up nearly 62,000 positions across all accounting specialties in the ten-year period leading up to 2029.

Job outlook data for accountants and auditors published by the United States Department of Labor’s Bureau of Labor Statistics in May of 2020. Figures are based on national data, not school-specific information. Conditions in your area may vary. Data accessed April 2021.

In any economic climate, thorough analysis, reporting, review and record maintenance offer the assurance of sound financial practices, and that’s as true in government and industry as it is with small-to-medium sized businesses and individuals.

Featured Programs:
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Featured Bachelor Programs
SNHU’s undergraduate degrees in accounting are delivered fully online by world-class expert faculty, offering the best in convenience and academic excellence.
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Purdue University Global
Purdue University’s online learning experience is like no other, offering students interactive, live seminars that can be accessed from anywhere in the world. Theory here is complemented with team-building and project-based learning for a well-rounded educational experience.
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Eastern Oregon University
Eastern Oregon University offers diverse bachelor’s options, delivered 100% online. Your own support team will ensure you’re on-time, on-track, and headed toward success. Take an additional 45 credits and you’ll be qualified to sit for the Uniform CPA Exam.
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Lindenwood University
Lindenwood’s fully online BBA in Accounting allows students to take classes wherever and whenever it’s most convenient. Lindenwood students enjoy perks that include an online academic advisor and career center. Also offers a Master of Accountancy and an MBA in Accounting.
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Arizona State University
Featured Program: BS in Accountancy
ASU’s BS in Accountancy is backed by a 15-year track record of offering innovative, online degree programs. Student support is part of the package at ASU, with enrollment coaches, academic advisors, and success coaches focused solely on your success.
Featured Masters Programs
Offering the same tuition rates for ten years running, SNHU’s online master’s in accounting is one of the most affordable high-quality programs in the business. Dedicated advisors and 24/7 tech support provide students with unmatched support and guidance in a fully online program. No GMAT or GRE required.
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Capella University
Capella’s online PsyD in Clinical or School Psychology program is rich in support and engagement, highly interactive, and designed with your unique learning needs in mind. Online learning here is complemented with dynamic, in-person experiences.
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Liberty University
The online MSA program through Liberty University offers an affordable, accessible, high-quality way to develop advanced accounting skills, putting a world-class Christian-centered education within reach. Holds specialty, programmatic accreditation through the ACBSP. 100% online. Military tuition discounts available.
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The University of Scranton
At the University of Scranton, you can earn your master’s in accounting 100% online in as little as 12-months. Custom tailor your program with a wide selection of diverse and contemporary electives. No GMAT or GRE required.
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Utica College
Utica’s online MBA in Finance & Accounting program develops business-focused accounting skills, providing you with real-world financial modeling experience while putting managerial and cost accounting front and center. Holds specialty, programmatic accreditation through the ACBSP. No GMAT or GRE required. 100% online with no on-campus requirements.

Here aspiring CPAs will find the steps to take in the licensing process for all 55 jurisdictions, information on certification standards in the major areas and vital subspecialties of accounting, and up-to-date resources that address the evolving legal framework in which accountants operate.

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How do CPA Requirements Differ by State?

Each state and jurisdiction’s Board of Accountancy maintains autonomous licensing authority over the CPAs that engage clients within its borders. Although the process for attaining CPA licensure in all states and jurisdictions consists of the same basic steps, each Board has its own specific requirements that must be met. In all cases, becoming a CPA would involve fulfilling state or jurisdiction specific requirements and processes for the qualification, issuance, and maintenance of a CPA license.

In accordance with the Uniform Accountancy Act, all state and jurisdiction Boards qualify CPA candidates for licensure within the general framework of the “Three Es” (education, exam, experience):
Education – All CPA candidates must hold a bachelor’s degree, at minimum, and have no fewer than 150 semester hours of formal education.
Examination – All CPA candidates must achieve a passing score on the Uniform CPA Exam.
Experience – All CPA candidates must gain field experience under the supervision of a licensed CPA. In most states and jurisdictions, one year of supervised experience satisfies the requirement.

The difference in education requirements between Boards has to do with how many credit hours are required in each of the core areas of ethics and law, accounting, and business.

Although the Uniform CPA Exam is the same in all states and jurisdictions, the eligibility requirements for taking the exam are not. While some states allow candidates to take the exam after completing their standard 120-semester hour bachelor’s program, most require that the full 150 semester-hour requirement be fulfilled through continuing education or a graduate program prior to sitting for the exam. Some states also require a state-specific ethics exam in addition to the CPA Exam.

Experience is a key component to qualifying for CPA licensure, and one that is upheld by all Boards of Accountancy. Although one year of general supervised experience is the standard, most Boards maintain specific requirements for the number of hours spent performing audit and attestation work during this time. Each Board also has its own process in place for tracking and logging the requisite hours, which both the CPA candidate and the supervising CPA must adhere to.

Even as all state and jurisdiction Boards of Accountancy move toward a greater level of uniformity, there are still many inconsistencies. serves as a detailed guide to those interested in learning the process and satisfying the requirements for achieving CPA licensure within their state or jurisdiction.