For students working towards their CPA degrees, the next steps are often well-known. After spending four years preparing, they are well versed in the steps required to become a licensed certified public accountant. Most colleges and universities start preparing students to sit for their CPA exam before the beginning of their last year of school. However, prospective students researching the possibility and feasibility of a career as a certified public accountant may not know all the ins and outs required to go from first year student to professional CPA. These prospective students often have many questions and few answers as they begin their search.

Naturally, the biggest requirements for becoming a CPA, no matter what state or region, are CPA degrees. A bachelor degree in accounting is considered the bare minimum for a CPA exam hopeful. Therefore, students interested in this career path should spend the majority of their research finding the right school to meet their needs. That may mean a local state college or it may mean moving out of state to attend a larger, more well known business school to get a more prestigious accounting degree. Each student has to make their own choice based on their finances, educational background, and ability to relocate.

Once a student selects prospective schools for CPA degrees, the next four years will be spent studying for their career. In the final year before graduation, students begin preparing for their CPA exam. It is during this time that most students really become focused on what happens after graduation. In short, once the degree program is completed, there are basically two steps left in the process. The student must sit for and pass the uniform CPA exam as directed by their specific state's regulations. Once they pass the exam, depending on the state, they are required to complete a specific duration of employment with a public accounting firm before becoming a recognized CPA.

The requirements for becoming a certified public accountant vary state to state, country to country. Once students complete their CPA degrees, they must follow the rules for CPA exam criteria and relevant work experience as set forth by their state. Each state chooses their own application process and criteria required for the uniform CPA exam. Likewise, states also choose how much work experience in public accounting is required before candidates officially become licensed certified public accountants. This is the only area of accounting which requires licensure.