Public accounting firms hire candidates who meet the educational requirements for sitting for the Certified Public Accountant
(CPA) exam: 150 hours of education including 24 hours of accounting, i.e. the equivalent of an undergraduate degree in accounting.
State laws govern the practice of accountancy and specify the requirements to be eligible to sit for the CPA exam. In most states, the State Board of
Accountancy has a website that outlines those requirements.