Certified
A Strategy Guide to Professional Licensing Exams
- 11 chapters
- 22m
- Professional Certification
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The book details how certification requirements vary by field, from accounting to safety management. It explains the Certified Management Accountant credential and the Certified Safety Professional license. Chapters cover demographic trends among CPAs, the impact of technology on licensing, and how practice mobility works under current rules. Each chapter includes practical information about study planning, scheduling around work, and maintaining certification.
This guide helps working adults prepare for professional licensing exams in finance, healthcare, IT, and trades. It covers study strategies like spaced repetition, question bank usage, and exam scheduling. Whether you're studying for a CPA, CMA, or safety professional license, this book provides the essential information about requirements, process, and career mobility.
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In 1660, someone was chosen to conduct an audit for the Virginia Colony, to manage the funds raised there. Chartered accountants from England and Scotland helped train Americans in accounting methods, leading to the creation of many firms across America. The first of these was established in 1895.
On July 28, 1882, the Institute of Accountants and Bookkeepers of the City of New York was formed, making it the first accounting corporation dedicated to supporting professionals in the field and advancing education. As accountancy grew around the world, people began to recognize the need for certified professionals who met higher standards. In 1887, the American Association of Public Accountants was created to establish moral guidelines for the practice of accounting.
On April 17, 1896, New York law established the first regulated path to the title "Certified Public Accountant," requiring candidates to be over twenty-one, of good moral character, and either educated in accounting or experienced in the field. The Regents appointed a Board of Examiners, including Charles Sprague, Frank Broaker, and C. W. Haskins. Frank Broaker became licensee #1, earning his certificate through experience alone, without taking an exam—a practice known as grandfathering. He died in 1941. The first to earn the CPA title through both examination and experience was Joseph Hardcastle, who later became a professor at New York University. He died in 1906 after being thrown from a horse in an accident with a wagon. The law was introduced by Senator Albert Wray and Assemblyman Henry Marshall, and signed by Governor Morton as part of broader business reform efforts.
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In the United States, CPA stands for Certified Public Accountant, a title earned through a state-level licensing process. But in other parts of the world, professionals who do similar work go by different names. These titles might mean the same thing as CPA, but they're not called that. Each country has its own way of certifying accountants, so the path to becoming a licensed accountant varies depending on where you are. The designation itself is tied to the state in America, while elsewhere, the system is more diverse. That’s how it works across different nations — the title may change, but the profession remains connected to financial accountability and public trust.
In the United Kingdom, CPA stands for Certified Public Accountant, but it refers to a different kind of professional than what you might expect. These accountants are members of the Certified Public Accountants Association, which was previously known as the Association of Certified Public Accountants. The title is used there to describe qualified individuals in accounting and finance, even though the structure and requirements differ from other countries where CPA is a recognized designation. This shows how the same initials can carry distinct meanings depending on where you are.
In Australia, CPA stands for Certified Practicing Accountant, and the title is earned through a mix of education and experience. The path to becoming a CPA there includes meeting specific requirements to work in certain accounting roles. Those wanting to practice must fulfill these standards to qualify. It's not just about having the right degree, but also gaining the proper experience. The process ensures that those who call themselves CPAs are properly trained and qualified for their work. This system helps maintain standards across the profession. The requirements are set so that only those with the right background can officially use the CPA title in Australia. It's a way of protecting the public and ensuring quality in accounting services.
In Canada, CPA stands for Chartered Professional Accountant, and that’s the title you earn if you want to become a licensed accountant there. Accounting majors can enter the CPA Professional Education Program, called CPA PEP. But people with other degrees or international candidates can also qualify if they complete the CPA Prerequisite Education Program, known as CPA PREP.
In Hong Kong, CPA stands for Certified Public Accountant, a title awarded by the Hong Kong Institute of Certified Public Accountants. To become a certified accountant there, professionals must fulfill certain educational and experience requirements. This includes successfully completing a series of exams through the Qualification Program, or QP, as well as gaining relevant work experience in the field.
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To become a CPA in the United States, you have to pass the Uniform Certified Public Accountant Examination, which is created by the American Institute of Certified Public Accountants and managed by the National Association of State Boards of Accountancy. This exam has three core parts and three discipline options. You must complete all three core sections and pick just one of the three discipline sections, making a total of four parts to take.
To take the CPA exam in the U.S., you usually need a bachelor’s degree from an accredited school and a certain number of credit hours in accounting and business courses—between 120 and 150, depending on the state. You’ll also need to have taken classes in things like auditing and financial accounting. Some states might require a master’s degree instead. Each state has its own rules about where you must live and whether you need to be a U.S. citizen. You apply through your state’s Board of Accountancy, pay fees, and sometimes have to pass an ethics exam. Work experience isn’t needed to take the exam itself, but it is required before you can become a licensed CPA.
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Although the CPA exam is the same everywhere, getting licensed as a CPA varies by state. Some states use a two-tier system, where you first get certified by passing the Uniform CPA Exam, then later apply for a license after meeting work experience requirements. States like Alabama, Florida, Illinois, Montana, and Nebraska follow this path. Others combine certification and licensing, meaning you’re both certified and licensed once you pass the exam and fulfill experience requirements. Two-tier states are slowly shifting toward one-tier systems. Since 2002, Washington and South Dakota no longer issue CPA certificates—they now issue licenses instead. Illinois planned to do the same in 2012. Some two-tier states still require work experience for the certificate itself, such as Ohio and Pennsylvania.
CPAs must complete continuing education to keep their licenses, and the rules differ by state—Wisconsin, for example, doesn’t require any CPE hours. Most states demand around forty hours a year, with at least twenty hours coming from live or internet-based seminars, or self-study like textbooks, videos, or online courses that include tests. Some states limit how many credits can come from self-study, and all CPAs should check their state’s requirements regularly. Ethics training is also usually required, often every renewal period, and those courses range from two to eight hours. The AICPA’s guidelines, which many states follow, give one hour of CPE credit for every fifty minutes of ethics instruction.
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Technology has changed the landscape of accounting, automating many of the routine tasks that CPAs once handled manually. As a result, today’s CPAs and those entering the field must focus on more complex responsibilities that involve working alongside advanced tools. One such task is analyzing and interpreting data through visualization software. Because technology is now deeply embedded in the profession, new CPAs need to be technologically skilled from the start of their careers.
Since technological skills are now more important than ever, accounting schools have started integrating technology into their teaching. In 2013, the Association to Advance Collegiate Schools of Business required all accredited accounting programs to include information technology. But adding tech to the curriculum has brought challenges. One issue is balancing what students need to know for the CPA exam with what they’ll actually use on the job. While most instructors agree that data analytics should be part of accounting information systems courses, not everyone believes it should be taught throughout the whole accounting program.
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In the span of nearly three decades, from 1976 to 2005, most CPAs came from middle or upper-class backgrounds, with almost half of all candidates hailing from upper-middle-class families. Still, about one-fifth of AICPA members were from lower socioeconomic groups, showing that the profession offers a path upward. The gender makeup shifted dramatically over time: only 2.4% of CPAs were women between 1934 and 1975, but by 2001 to 2010, firms hired between 50 and 60% women. Because of the challenges women face in accounting, it’s believed they often come from wealthier backgrounds to better handle gender-based obstacles. That may help explain why many successful female CPAs are from higher-income groups. These trends suggest that the profession has become more inclusive in recent years.
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An accountant must follow the laws of every state where they want to work. In recent years, letting CPAs practice across state lines has become very important to both accountants and their clients. Practice mobility means that a CPA in good standing from one state can work in another state without getting a new license. This is possible when the other state is considered substantially equivalent. Today, many companies need CPAs to help with business that crosses state and international borders, so CPAs often work in multiple places.
CPA certification rules vary across the 55 U.S. licensing jurisdictions—meaning the 50 states, Puerto Rico, the District of Columbia, the U.S. Virgin Islands, Guam, and the Commonwealth of the Northern Mariana Islands—which makes it complicated for CPAs to practice across state lines. Still, removing barriers helps CPAs serve clients more easily wherever they’re needed. At the same time, state boards of accountancy can take action against CPAs or firms based on their actual work performed within a state, whether in person, online, or otherwise, without requiring that a license be held in that specific state.
The American Institute of Certified Public Accountants and the National Association of State Boards of Accountancy have looked at how people move from state to state to practice accounting and agree on a new system. They've created a uniform way for this to happen, using something called the substantial equivalency provision in the Uniform Accountancy Act. This law is updated regularly by these two groups and is meant to bring consistency to how accountants are licensed across the country.
A uniform system based on the UAA’s substantial equivalency provision would create a structure much like the nation’s driver's license program. It would allow CPAs to move freely while still letting state boards protect the public interest. This approach ensures that consumers can get timely help from the most qualified CPA, no matter where they are. It removes unnecessary steps like extra filings, forms, and costs that don’t actually benefit the public.
By October 2012, 49 out of 50 states and the District of Columbia had already begun implementing mobility laws. Only five jurisdictions had not yet passed such legislation: the Virgin Islands, Hawaii, Puerto Rico, Guam, and the Commonwealth of the Northern Mariana Islands. California’s mobility law went into effect on July 1, 2013, while the District of Columbia approved its law on October 1, 2012.
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The CPA title comes from individual state boards, not the American Institute of Certified Public Accountants, known as AICPA. Even though AICPA membership isn't required for CPAs, some do choose to join. In order to become a full member of AICPA, someone must already have a valid CPA license or certificate from at least one of the fifty-five U.S. state or territory boards of accountancy. Additional requirements also apply.
The AICPA voted to change its bylaws, allowing people who once held a CPA license or met all the requirements for CPA certification under the Uniform Accountancy Act to become eligible for voting membership. The organization announced it would start accepting applications from those individuals no later than January 1, 2011.
Mark Koziel has become the CEO of the Association of International Certified Professional Accountants, which includes both the AICPA and CIMA, as well as the American Institute of CPAs. He officially began in his role on January 1, 2025.
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Overview
Certification is a title or designation you can earn to show you’re qualified to do a certain job or task. It’s also known as trade certification or a professional designation, and people often call it just “certification” or “qualification.” Not every certification that uses letters after someone’s name means they’ve completed formal education or been appointed to protect the public. Some designations are simply recognition of skills or experience.
Overview
A certification is third-party proof that someone knows enough about a job or field to do it well, given by professional societies or private companies, not government agencies like licensing bodies. Most certifications last only so long and need renewal with new education credits. Certification differs from licensing in the U.S., where licenses come from state offices while certifications usually come from industry groups. According to Phillip Barnhart's The Guide to National Professional Certification Programs (1997), certifications are portable because they're not tied to one company and give employers reliable information about a person's skills. The American National Standards Institute defines what makes a certifying agency: it must test knowledge independently of training courses and offer time-limited credentials to those who pass. The Institute for Credentialing Excellence sets standards based on testing guidelines from major educational and psychological organizations, and many certification groups are members of the Association of Test Publishers.
Categorization
There are three main kinds of professional certification, each differing in how widely they're recognized and how hard they are to create. The simplest are corporate or internal certifications, made by a company for its own use—like a one-day training course for sales staff that leads to a certificate with limited value outside that organization. Next come product-specific certifications, which focus on a particular piece of software or equipment, often found in IT fields or shipping roles under the International Maritime Organization. These are portable across different companies using the same tools but not across other products. The most comprehensive type is profession-wide certification, such as that for certified public accountants, which applies no matter where someone works and is recognized broadly within the field.
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Overview
The Certified Management Accountant credential is offered by two main global bodies: the Institute of Management Accountants in the USA and the Institute of Certified Management Accountants in Australia. Since Canada’s CMA certification merged with CPA Canada in 2015, only the IMA and ICMA continue to provide the credential. The IMA offers exam preparation through approved publishers like Becker, Gleim, and HOCK International, as well as a list of recognized course providers. Candidates must pass a rigorous exam, meet educational and experience requirements, and complete continuing professional education to earn certification. USA-certified CMAs work across many sectors including government, nonprofits, multinational corporations, and academic institutions.
The Certified Management Accountant (USA) exam
Before 2010, the Certified Management Accountant exam was split into four sections: Business Analysis, Management Accounting and Reporting, and Strategic Management and Decision Analysis. In 2010, the exam was changed to two four-hour parts that cover similar content but place more focus on financial planning, analysis, control, and decision support. Each part includes multiple choice questions and two 30-minute essay questions. Test-takers have three hours for the multiple choice section and one hour for the essays. For the essays, candidates must show their work to earn credit. Both parts of the exam are scored from 0 to 500, with a minimum passing score of 360.
The Certified Management Accountant (Australia) exam
The Institute of Certified Management Accountants, known as ICMA, is an Australian group that works around the world and focuses on management accounting. A management accountant uses their expertise to prepare and share financial and decision-focused information, helping leaders make plans and manage operations. These professionals are often called "value-creators" because they look ahead and support future decisions rather than just recording past events. Their work can involve many parts of a company, like information systems, treasury, marketing, pricing, or logistics.
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Overview
The Certified Safety Professional credential is offered by the Board of Certified Safety Professionals and recognized in the U.S. by the National Commission for Certifying Agencies, and internationally by ISO/IEC 17024, accepted in 193 countries. To qualify, candidates must hold a bachelor’s degree or an associate degree in safety, health, or environmental fields with at least 12 semester hours of relevant coursework. They also need four years of safety work experience, where safety duties make up at least half of their role. Candidates may also meet requirements through BCSP-approved credentials like the Associate Safety Professional or Certified Industrial Hygienist. All must pass the CSP exam and recertify every five years to maintain competency.
Canadian registered safety professional
In Canada, you can earn the CRSP designation through the Board of Canadian Registered Safety Professionals, similar to the CSP in the US. By 2009, applicants must have completed college or university education in health and safety, though previously a high school education was enough. You also need at least three years of continuous work experience in occupational and environmental health and safety, with more than 900 hours per year, or over 50%, dedicated to such activities. After meeting these prerequisites, you apply using the official form from the BCRSP board, which requires detailed documentation of your education and job history. If accepted, you'll be invited for an informal interview with a regional screening centre member. Then comes a 3.5-hour multiple-choice exam covering topics like accident theory, fire prevention, risk management, and safety systems. Study materials are recommended by the Board, and prep courses are offered through various institutions including the British Columbia Institute of Technology and the University of Alberta. Passing the exam earns you the CRSP designation and a registration number. Continuing education is required to keep your certification active, with units completed within specific timeframes approved by the certifying body. Some provincial associations also offer their own safety designations such as Certified Health and Safety Consultant or Qualified Safety Professional.
Safety certification in Europe
In Europe, particularly in the UK, the highest safety certifications are earned by chartered practitioners or fellows of the International Institute of Risk and Safety Management. The standards for these roles are upheld by two major organizations: one being the Institution of Occupational Safety and Health, and the other the International Institute of Risk and Safety Management itself. Applicants must already be professionally qualified and have relevant work experience. Continuing education is also a key part of maintaining membership. The International Institute of Risk and Safety Management also offers the title Recognised Safety Professional, which should not be mistaken for the registered safety practitioners recognized by OSHCR.
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