Updated on May 15, 2024
Edited by Evelyn Keener
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University Headquarters (HQ) is an industry-leading, independent educational organization that provides independent college rankings using a proprietary formula to create first class unbiased rankings. The team at University HQ strives to provide accurate and trustworthy rankings that highlights the best programs for accounting in Virginia.

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What is Accounting?


Accounting is a discipline that collects and organizes financial information to make it transparent and easily understandable to all stakeholders and shareholders. This may be an individual or a company with shares or a mutual fund. The purpose of accounting is to record financial transactions, as well as report cash flows and financial performance. An accountant collects and manages financial information, and may prepare special reports for specific purposes, including taxation. The main function of accounting is to keep track of money and keep track of business expenses.

Certified public accountant CPAs are integral to the success of any Virginia business. They manage the tax filings, oversee budgets, conduct audits, and create financial projections, among other tasks. Given their vital role in business and commerce for Virginia, there's no wonder that the license receives so much oversight. It's also very difficult to achieve the credential. In fact, each state has its own Board and attendant rules governing how to achieve full licensure. This page is all about how to become a CPA in Virginia. Becoming a CPA in Virginia doesn't have to be stressful. Just follow this guide and you can pass the CPA exam.

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Top Ranked Campus & Online Accounting Programs in Virginia


1
  • Undergraduate Tuition
    • In-State: $64,525
    • Out-of-State: $64,525
  • Net Price: $24,733
  • Acceptance Rate: 17%
  • Retention Rate: 98%
  • Graduation Rate: 95%
  • Total Enrollment: 2,243
  • Undergrad Students: 1,867
  • Graduate Students: 376
  • Grads Salary: $90,000
  • Student-to-faculty: 7:1
  • Washington and Lee University
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2
  • Undergraduate Tuition
    • In-State: $20,986
    • Out-of-State: $58,014
  • Net Price: $19,469
  • Acceptance Rate: 19%
  • Retention Rate: 97%
  • Graduation Rate: 95%
  • Total Enrollment: 26,082
  • Undergrad Students: 17,444
  • Graduate Students: 8,638
  • Grads Salary: $84,000
  • Student-to-faculty: 15:1
  • University of Virginia
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3

Virginia Tech

Score: 81.82

  • Undergraduate Tuition
    • In-State: $15,478
    • Out-of-State: $36,694
  • Net Price: $19,301
  • Acceptance Rate: 57%
  • Retention Rate: 91%
  • Graduation Rate: 86%
  • Total Enrollment: 38,170
  • Undergrad Students: 30,434
  • Graduate Students: 7,736
  • Grads Salary: $83,000
  • Student-to-faculty: 17:1
  • Virginia Tech
View All Their Popular Majors and Rankings
4
  • Undergraduate Tuition
    • In-State: $62,600
    • Out-of-State: $62,600
  • Net Price: $29,248
  • Acceptance Rate: 24%
  • Retention Rate: 92%
  • Graduation Rate: 88%
  • Total Enrollment: 3,876
  • Undergrad Students: 3,145
  • Graduate Students: 731
  • Grads Salary: $78,000
  • Student-to-faculty: 8:1
  • University of Richmond
View All Their Popular Majors and Rankings
5
  • Undergraduate Tuition
    • In-State: $13,576
    • Out-of-State: $30,790
  • Net Price: $18,274
  • Acceptance Rate: 78%
  • Retention Rate: 89%
  • Graduation Rate: 81%
  • Total Enrollment: 22,224
  • Undergrad Students: 20,346
  • Graduate Students: 1,878
  • Grads Salary: $75,000
  • Student-to-faculty: 17:1
  • James Madison University
View All Their Popular Majors and Rankings
6
  • Undergraduate Tuition
    • In-State: $13,815
    • Out-of-State: $39,397
  • Net Price: $18,479
  • Acceptance Rate: 90%
  • Retention Rate: 85%
  • Graduation Rate: 71%
  • Total Enrollment: 39,049
  • Undergrad Students: 27,014
  • Graduate Students: 12,035
  • Grads Salary: $82,000
  • Student-to-faculty: 16:1
  • George Mason University
View All Their Popular Majors and Rankings
7
  • Undergraduate Tuition
    • In-State: $39,050
    • Out-of-State: $39,050
  • Net Price: $24,664
  • Acceptance Rate: 81%
  • Retention Rate: 75%
  • Graduation Rate: 61%
  • Total Enrollment: 3,711
  • Undergrad Students: 2,275
  • Graduate Students: 1,436
  • Grads Salary: $82,000
  • Student-to-faculty: 13:1
  • Marymount University
View All Their Popular Majors and Rankings
8
  • Undergraduate Tuition
    • In-State: $16,458
    • Out-of-State: $39,042
  • Net Price: $21,294
  • Acceptance Rate: 91%
  • Retention Rate: 85%
  • Graduation Rate: 65%
  • Total Enrollment: 28,082
  • Undergrad Students: 20,958
  • Graduate Students: 7,124
  • Grads Salary: $72,000
  • Student-to-faculty: 16:1
  • Virginia Commonwealth University
View All Their Popular Majors and Rankings
9

Randolph-Macon College

Score: 67.77

  • Undergraduate Tuition
    • In-State: $48,002
    • Out-of-State: $48,002
  • Net Price: $28,389
  • Acceptance Rate: 85%
  • Retention Rate: 81%
  • Graduation Rate: 74%
  • Total Enrollment: 1,490
  • Undergrad Students: 1,490
  • Graduate Students: N/A
  • Grads Salary: $73,000
  • Student-to-faculty: 10:1
  • Randolph-Macon College
10

Eastern Mennonite University

Score: 67.13

  • Undergraduate Tuition
    • In-State: $41,860
    • Out-of-State: $41,860
  • Net Price: $23,783
  • Acceptance Rate: 99%
  • Retention Rate: 79%
  • Graduation Rate: 63%
  • Total Enrollment: 1,334
  • Undergrad Students: 892
  • Graduate Students: 442
  • Grads Salary: $75,000
  • Student-to-faculty: 10:1
  • Eastern Mennonite University
11

Averett University

Score: 67.01

  • Undergraduate Tuition
    • In-State: $38,550
    • Out-of-State: $38,550
  • Net Price: $23,781
  • Acceptance Rate: 76%
  • Retention Rate: 63%
  • Graduation Rate: 46%
  • Total Enrollment: 1,363
  • Undergrad Students: 1,140
  • Graduate Students: 223
  • Grads Salary: $86,000
  • Student-to-faculty: 12:1
  • Averett University
12
  • Undergraduate Tuition
    • In-State: $12,262
    • Out-of-State: $32,662
  • Net Price: $16,098
  • Acceptance Rate: 95%
  • Retention Rate: 74%
  • Graduation Rate: 48%
  • Total Enrollment: 23,107
  • Undergrad Students: 18,375
  • Graduate Students: 4,732
  • Grads Salary: $76,000
  • Student-to-faculty: 16:1
  • Old Dominion University
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13
  • Undergraduate Tuition
    • In-State: $12,286
    • Out-of-State: $25,185
  • Net Price: $17,105
  • Acceptance Rate: 93%
  • Retention Rate: 68%
  • Graduation Rate: 54%
  • Total Enrollment: 7,718
  • Undergrad Students: 6,008
  • Graduate Students: 1,710
  • Grads Salary: $70,000
  • Student-to-faculty: 12:1
  • Radford University
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14

Regent University

Score: 64.58

  • Undergraduate Tuition
    • In-State: $20,686
    • Out-of-State: $20,686
  • Net Price: $17,341
  • Acceptance Rate: 32%
  • Retention Rate: 70%
  • Graduation Rate: 55%
  • Total Enrollment: 10,337
  • Undergrad Students: 4,541
  • Graduate Students: 5,796
  • Grads Salary: $63,000
  • Student-to-faculty: 21:1
  • Regent University
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15

University of Lynchburg

Score: 64.27

  • Undergraduate Tuition
    • In-State: $35,540
    • Out-of-State: $35,540
  • Net Price: $23,256
  • Acceptance Rate: 96%
  • Retention Rate: 76%
  • Graduation Rate: 60%
  • Total Enrollment: 2,394
  • Undergrad Students: 1,589
  • Graduate Students: 805
  • Grads Salary: $70,000
  • Student-to-faculty: 10:1
  • University of Lynchburg
16

Emory & Henry College

Score: 63.3

  • Undergraduate Tuition
    • In-State: $35,280
    • Out-of-State: $35,280
  • Net Price: $20,834
  • Acceptance Rate: 97%
  • Retention Rate: 67%
  • Graduation Rate: 58%
  • Total Enrollment: 1,358
  • Undergrad Students: 1,082
  • Graduate Students: 276
  • Grads Salary: $69,000
  • Student-to-faculty: 12:1
  • Emory & Henry College
17
  • Undergraduate Tuition
    • In-State: $9,755
    • Out-of-State: $22,006
  • Net Price: $15,773
  • Acceptance Rate: 90%
  • Retention Rate: 73%
  • Graduation Rate: 38%
  • Total Enrollment: 4,648
  • Undergrad Students: 4,300
  • Graduate Students: 348
  • Grads Salary: $72,000
  • Student-to-faculty: 12:1
  • Virginia State University
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18

Roanoke College

Score: 62.89

  • Undergraduate Tuition
    • In-State: $36,774
    • Out-of-State: $36,774
  • Net Price: $29,169
  • Acceptance Rate: 80%
  • Retention Rate: 74%
  • Graduation Rate: 71%
  • Total Enrollment: 1,826
  • Undergrad Students: 1,826
  • Graduate Students: N/A
  • Grads Salary: $66,000
  • Student-to-faculty: 11:1
  • Roanoke College
19
  • Undergraduate Tuition
    • In-State: $9,910
    • Out-of-State: $21,412
  • Net Price: $14,652
  • Acceptance Rate: 89%
  • Retention Rate: 70%
  • Graduation Rate: 40%
  • Total Enrollment: 5,783
  • Undergrad Students: 5,337
  • Graduate Students: 446
  • Grads Salary: $70,000
  • Student-to-faculty: 18:1
  • Norfolk State University
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20
  • Undergraduate Tuition
    • In-State: $29,696
    • Out-of-State: $29,696
  • Net Price: $22,904
  • Acceptance Rate: 63%
  • Retention Rate: 58%
  • Graduation Rate: 31%
  • Total Enrollment: 991
  • Undergrad Students: 705
  • Graduate Students: 286
  • Grads Salary: $81,000
  • Student-to-faculty: 15:1
  • Bluefield University
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21

ECPI University

Score: 60.64

  • Undergraduate Tuition
    • In-State: $18,484
    • Out-of-State: $18,484
  • Net Price: $22,578
  • Acceptance Rate: 83%
  • Retention Rate: 51%
  • Graduation Rate: 51%
  • Total Enrollment: 11,740
  • Undergrad Students: 11,399
  • Graduate Students: 341
  • Grads Salary: $71,000
  • Student-to-faculty: 12:1
  • ECPI University
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22

Hampton University

Score: 60.31

  • Undergraduate Tuition
    • In-State: $29,162
    • Out-of-State: $29,162
  • Net Price: $32,421
  • Acceptance Rate: 74%
  • Retention Rate: 77%
  • Graduation Rate: 46%
  • Total Enrollment: 3,286
  • Undergrad Students: 2,846
  • Graduate Students: 440
  • Grads Salary: $78,000
  • Student-to-faculty: 13:1
  • Hampton University
23

Liberty University

Score: 58.19

  • Undergraduate Tuition
    • In-State: $21,222
    • Out-of-State: $21,222
  • Net Price: $29,913
  • Acceptance Rate: 99%
  • Retention Rate: 79%
  • Graduation Rate: 66%
  • Total Enrollment: 96,709
  • Undergrad Students: 48,906
  • Graduate Students: 47,803
  • Grads Salary: $63,000
  • Student-to-faculty: 18:1
  • Liberty University
View All Their Popular Majors and Rankings
24

Virginia Union University

Score: 56.64

  • Undergraduate Tuition
    • In-State: $14,880
    • Out-of-State: $14,880
  • Net Price: $21,057
  • Acceptance Rate: 81%
  • Retention Rate: 54%
  • Graduation Rate: 39%
  • Total Enrollment: 1,860
  • Undergrad Students: 1,329
  • Graduate Students: 531
  • Grads Salary: $68,000
  • Student-to-faculty: 17:1
  • Virginia Union University
25

University of the Potomac-VA

Score: 54.9

  • Undergraduate Tuition
    • In-State: $6,660
    • Out-of-State: $6,660
  • Net Price: N/A
  • Acceptance Rate: 100%
  • Retention Rate: 83%
  • Graduation Rate: 38%
  • Total Enrollment: 569
  • Undergrad Students: 223
  • Graduate Students: 346
  • Grads Salary: $72,700
  • Student-to-faculty: 13:1
  • University of the Potomac-VA

Online Accounting Education in Virginia


Academic scholarship is the backbone of the certified public accountant CPA credential. While you will learn much while on the job, your college or university experience requirements will set the tone for your later career. There, you'll learn all of the fundamentals you need to become a certified public accountant. In Virginia, you need a total of 150 semester hours, including a bachelor's degree, to sit for the CPA.

Included in your 150 credit hours, CPA candidates must take a minimum of 24 credit hours in upper-level accounting and 24 credit hours in business-related coursework. Keep in mind that courses such as principles of accounting or introduction to accounting will not count towards the 48 hours you need to complete to become a certified public accountant and start the process of becoming a CPA. Also, if you take a lot of accounting courses, you can use 6 hours to count towards the business requirement.

You must include the following in your accounting coursework:

  • Auditing
  • Financial accounting
  • Management accounting
  • Taxation

Your business coursework can include courses including, but not limited to:

  • Business law
  • Business ethics
  • Economics
  • Commercial law
  • Insurance
  • Financial planning
  • Computer science
  • Information technology
  • Marketing
  • Management
  • Organizational psychology
  • Statistics
  • Mathematics
  • Human resources
  • Actuarial sciences
  • Written and oral communication
  • Technical writing

The Virginia Board has made an official recommendation that all licensure candidates have some graduate studies included on their transcripts. The heightened rigor and specific focus of graduate-level courses will better prepare you for your career. Further, these days a graduate degree is more and more common, so if you start working towards that early, your career will likely benefit later on.

  • Accreditation

    Not only does the association of state boards of accountancy need to see a set quantity of courses, but they need an assurance that your education attained a certain level of quality, as well. To satisfy the Board's requirements, make sure your school is fully accredited by a recognized agency.

    You can have taken some or all of your coursework online or in a brick-and-mortar institution, but your school must accredited by a regional agency such as:

    • Association of Advanced Collegiate Schools of Business (AACSB)
    • Accreditation Council for Business Schools and Programs (ACBSP)
    • Northwest Commission on Colleges and Universities
    • North Central Association of Colleges and Schools
    • Middle States Association of Colleges and Schools
    • New England Association of Colleges and Schools
    • Southern Association of Colleges and Schools
    • Western Association of Schools and Colleges

    If your education was achieved abroad, or otherwise not accredited by one of the above agencies, all is not lost. Have your credits evaluated by the NASBA or one of the seven other education evaluation firms listed on the Board's website (CPA Exam > Education evaluation firms). Keep in mind that it is common to lose credits when transferring in this way. However, the deficit is unlikely to be too great and soon you'll be able to sit for your CPA exam.

    Here is a brief list of approved evaluating agencies:

    • Josef Silny & Associates, Inc.
    • Educational Credential Evaluators, Inc.
    • International Consultants of Delaware, Inc.
    • World Education Services
    • Foreign Academic Credentials Service, Inc.
    • International Education Research Foundation, Inc.
    • NASBA International Evaluation Services
    • Academic Credentials Evaluation Institute, Inc.

Online Associate Degree in Accounting (AS)

CPA candidates could work for smaller employers outside of major cities in Virginia with an associate degree in accounting. These programs typically take two years as full-time students. It’s also possible to move up to slightly higher positions with only an associate degree, but you aren’t likely to reach a supervisory position without more education.

University HQ National Rankings Associate in Accounting

Online Bachelor's Degree in Accounting (BS or BAcc)

Most accounting positions in Virginia will require at least a bachelor’s degree in accounting. The majority of enterprise employers, startups, and government agencies prefer a bachelor’s degree for even support positions. This degree could also earn you access to higher level positions once you have some experience requirements under your belt.

University HQ National Rankings Bachelors in Accounting

Online Master's Degree in Accounting (MS or MAcc)

A master’s degree is necessary for teaching accounting at community colleges and many private high schools. Accounting master’s degrees can also be used to meet the minimum requirements for certified public accountant CPA certification and licensure.

University HQ National Rankings Masters in Accountancy

PhD Degree in Accounting (PhD)

For any individual who wishes to pursue accounting research careers or to become a professor in accounting, a doctorate or PhD will be necessary. This degree is another way to boost annual salaries and expertise.

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Virginia CPA Exam Requirements


Every certified public accountant CPA must take and pass all four parts of the Uniform CPA Exam as provided by the AICPA. As part of your preparation, the state board recommends that CPA candidates download and review "The Candidate Bulletin: Roadmap to CPA Success," which you can find via the AICPA website.

It is very difficult to pass the CPA exam, so please study hard and consider forming a study group with other aspiring CPAs. To qualify to schedule a test time CPA candidates must have graduated with a bachelor's degree and have 120 credit hours under their belt. Your transcript should also include 24 credit hours of accounting coursework and 24 credit hours of business-related credit. Note that you cannot count introductory or principles coursework in that accounting.

To help CPA candidates determine whether they have the credits required to take the CPA exam, the state board has included a self-evaluation worksheet on its website. They also have a comprehensive Education Handbook to help you plan and assess your education. You can also download this from the state board website. The handbook includes the worksheet.

Once you are prepared to take the CPA exam, you can send your application to the state board. Your application packet should include all of your official academic transcripts, a copy of your drivers license, all applicable fees, and documentation requesting any accommodations you need for a disability.

Mail your packet to:

Virginia Board of Accountancy
9960 Mayland Drive
Suite 402
Henrico, VA 23233

It will take the state board up to three weeks to process your transcripts.

When the Board approves your application, they will notify NASBA. Then, NASBA will send you a Notification to Schedule. You can contact the most convenient Prometric location. They will help you schedule a day and time to take the first part of the ccertified public accountant CPA exam. You may take the four parts in any order you find most advantageous.

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You can find Prometric testing centers in the following Virginia towns:

  • Alexandria
  • Bristol
  • Fairfax
  • Glen Allen
  • Lynchburg
  • Newport News
  • Roanoke
  • The Examination

    The examination's four parts are:

    • Auditing and Attestation (AUD): 72 multiple-choice questions and 8 task-based simulations
    • Financial Accounting and Reporting (FAR): 66 multiple-choice questions and 8 simulations
    • Business Environment and Concept (BEC): 62 multiple-choice questions, 4 simulations, and 3 written items
    • Regulation (REG): 76 multiple-choice questions and 8 task-based simulations

Continuing Professional Education (CPE) Requirements


For every three years of licensure, Virginia requires that its CPAs complete 120 credit hours of CPE credit, or 40 credit hours per year. Those hours should include two hours per year in a Virginia-specific ethics course. This is separate from the ethics course you take for initial licensure. The Virginia Society of CPAs is the only provider of the ethics exam and the Board allows you until January 31 to fulfill the ethics requirement for the previous year.

To fulfill the CPE requirement, you can:

  • Attend seminars
  • Take for-credit coursework from a college or university
  • Complete a nano-learning course
  • Complete self-study courses
  • Conduct a presentation or lecture
  • Write a book or article
  • Attain new credentials/certifications/licensures

Once you have your certified public accountant CPA license, give yourself a clap on the back. This is a huge achievement. Going forward, you should consider joining the AICPA and/or the Virginia Society of CPAs. These professional organizations will help you network with your colleagues and even find CPE opportunities. They will be a large part of your professional life, and they even offer leadership positions. Your stellar career will attain new heights through your professional associations.

Become an Accountant in Virginia


Prior to full licensure, CPA candidates must put knowledge to the test by working in academia, industry, government, the non-profit sector, or a public accounting firm. You must work under a licensed certified public accountant CPA and be prepared to provide a full accounting of your time. The national association of state boards requires that you work for at least 2,080 hours, roughly the equivalent of one year of full-time employment.

During your pre-licensure period, you should exercise relevant accounting skills that can include, but are not limited to:

  • Accounting
  • Financial
  • Tax services
  • Auditing
  • Attestation
  • Management advisory
  • Consultation
  • Financial planning

When you start your work experience requirements, you should download and print a copy of the association of state boards Experience Verification Form. On the form, you can select up to four utilized skills.

Once you and your supervisor have signed and dated your respective pages, you will mail or fax the form to:

Virginia Board of Accountancy
9960 Mayland Drive
Suite 402
Henrico, VA 23233
Fax: 804) 527-4409

Check out our accounting resources and scholarships guide

Getting Your CPA License in Virginia


To attain a certified public accountant CPA license in Virginia, CPA candidates must satisfy the education requirements, pass all four parts of the CPA exam, attain the necessary accounting experience requirements, and pass the AICPA's ethics exam.

  • Education:
    CPA candidates education must be accredited by a regional accreditation board recognized by the Board and must include 150 credit hours. Your education should include a minimum of 24 credit hours studying accounting, and 24 more studying business-related subjects. The association of state boards does not include intro-level courses in this accounting. Along the way, at around 120 credit hours, you should graduate with a major concentration in accounting. The state board advises that you go on to take graduate-level courses to complete the remaining 30 credit hours.
  • Examination:
    After 120 credit hours, CPA candidates can apply for becoming a CPA. You will provide the state Board with your official, sealed transcripts and all applicable fees. You will soon receive a Notification to Schedule that you can use at a local Prometric location. You can schedule as many tests as you like, but you must pass all four sections of the CPA exam within 18 months.
  • Experience:
    The Board needs to see that you can apply your academic knowledge to real-world clients and employers. Thus, they require one year of supervised accounting experience requirements. Your supervisor should be a licensed certified public accountant CPA and you need to work in academia, industry, public accountancy, a non-profit, or government. To fulfill the requirement, you must account for 2,080 hours that are signed for on the Board's Experience Verification Form.
  • Ethics:
    Finally, you need to take the AICPA's Ethics Course, and pass the exam. You can purchase the course through their website and take it online, if you choose. The exam is open-book and covers the professional ethics expected a person that wants to become a CPA.

Potential Careers for Accounting Graduates


Virginia Average Accountant Salary

Virginia's beautiful coastline is matched only by its mountain region. Accountants are expected to grow by four percent between the years of 2022 and 2032. These new accountants will earn 8 percent more than the national median salary. The annual mean earnings for a Virginia accountant are $91,290 and the very top earners earn $140,360 before accounting for bonuses and benefits. Those specializing in NGOs and Governmental accounting will find a home in the DC region of the state, while there will be plenty of opportunities in the shipping sector, as well as tech, and finance. Virginia is a state for accountants to love!

City Annual Median Wage
Charlottesville $83,780
Danville $64,600
Richmond $86,050
Roanoke $71,070
Entry Level Mid Career Late Career
$48,700 $56,000 $58,600
  • Virginia Average Cost Estimator Salary: $62,700
  • Virginia Average Auditor Salary: $61,000
  • Virginia Average Budget Analyst Salary: $65,000
  • Virginia Average Credit Analyst Salary: $45,000
  • Virginia Average Financial Analyst Salary: $58,600
  • Virginia Average Personal Financial Advisor Salary: $68,300
  • Virginia Average Financial Examiner Salary: -
  • Virginia Average Tax Examiner, Collector, or Revenue Agent Salary: -
  • Virginia Average Tax Preparer Salary: $45,000
  • Virginia Average Actuary Salary: $78,200
  • Virginia Average Forensic Science Technician Salary: -
  • Virginia Average Payroll and Timekeeping Clerk Salary: $73,700

Virginia Accounting Frequently Asked Questions


Which are the types of accounting employers in Virginia?

In Virginia, accountants have employment options in a variety of fields and industries. It’s possible to work for a Big Four or national CPA firms, such as PricewaterhouseCoopers and Kearney & Company. Some people might prefer to work for school districts or at headquarter locations for various corporations.

What is the Virginia mid-career accountancy earning average?

The average salary for an accounting manager in Alexandria, Virginia is around $73,300, according to Payscale.com. A mid-career accounting salary will vary greatly based on experience requirements, education, employer, and location. CPAs typically make more than general accountants, and those with advanced degrees and certifications can also expect to earn more money.

Is certification or licensure required in Virginia to become an accountant?

In Virginia, standard accounting positions will require a bachelor’s degree. However, if one wishes to become a CPA, they must complete at least 150 hours of education and become licensed by the Virginia Board of Accountancy.

Which colleges or universities in Virginia offer online accounting degrees?

Virginia colleges and universities with online accounting degrees are growing each year. Some of the top accounting programs in the state offer accounting degrees online, such as Old Dominion University and the University of Virginia. Some schools offer full degrees and others offer CPA certificate programs.

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