Hi Alan
There are states where you can simply pass the CPA exam (plus some schooling) and obtain the title "CPA" and California is an example. California issues two types of CPA licenses - An "A" which is a full blown license and a "G" under which the holder CANNOT sign audit reports.
For the G license you do not need to have worked for a CPA firm and performed audits. So being a CPA with this license is like being called a bullfighter although you never have and never can enter a bullring.
Very odd thinking going on in California. But anyway - yes California is such a state.
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