Requirements for becoming a CPA differ from state to state. All states require students to pass the Uniform CPA examination, and many require the completion of 150 semester-hours of education prior to certification. The 150 hours can be completed in undergraduate or graduate programs. To become a CPA in Iowa, the Iowa State Board of Accountancy requires students to pass the CPA examination, complete 150 semester hours of education and complete specified coursework in accounting and business subjects. Students majoring in accounting, business or economics are required to have a minimum of 24 of their 150 semester hours in financial accounting, auditing, taxation and management accounting courses above the elementary level. If students majoring in any other field wish to become a CPA in Iowa, they must, in addition, complete at least 24 semester hours in business-related courses (not including internships). (One course credit completed at Coe is counted as four semester hours.)
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