elors degree with a major in accounting. Large public accounting firms often prefer people with a masters degree in accounting. For beginning positions in accounting, the federal government requires four years of college including 24 semester hours in accounting or auditing(5). Certified public accountants must pass a qualifying examination and hold a certificate issued by the state in which they practice. In all states, a college degree is required for admission to the CPA examinations. Over 30 states require CPA candidates to have 150 hours of education, which is 30 hours beyond the standard bachelors degree, and other states are expected to follow suit in the next several years(Cosgrove, 5). Nearly all states require at least two years of public accounting experience before a person can take the CPA exam. The exam is very difficult in which only 25 percent of the applicants pass and more than 9 out of 10 successful CPA candidates in recent years have been graduates of four-year college or university programs(Caruna, 9).Other important skills needed by a public accountant are attentiveness to detail, patience, and industriousness. The ability to generate clientele is crucial to a service-oriented business, as is honesty, integrity, and a respect for the work of others (Crail). Good concentration, accuracy, attention, flexibility, and the ability to judge and make decisions are other key factors in becoming a successful accountant. The advantages of accounting careers begins with education. The vast number of institutions and the variety of courses present students with many options. Students can decide to get a bachelors degree and study for the CPA examination after graduating or can complete graduate study, doing research and writing papers about the field. When entering the job market, accountants are not tied to one company or industry. Many careers are flexible, accounting offers a variety of choices because the knowledge and ski...
