The body which represents the interests of accountants in the U.S. is the American Institute of Certified Public Accountants(AICPA). To become a cPA, the applicant must meet the requirements of the state where he/she wishes to practise, as established by the law of that state and administered by the state boards of accountancy. To qualify for certification, the applicant must: 1 study accountancy at a college or university 2 pass the CPA examination, which consists of four sections: Business Law and Professional Responsibilities Auditing Accounting and Reporting-Taxation. Managerial, and Governmental and Not-for-Profit Organizations Financial Accounting and Reporting-Business Enterprises 3 have professional work experience in public accounting. Most states require a qualified CPA to carry out regular professional training.