Which of the following is a correct statement?

a. All states require only a CPA certificate to obtain a license to practice public accounting.

b. All states require public accounting experience to obtain a license to practice public accounting. Most states require a CPA certificate to practice public accounting.

d. All states require a CPA certificate, a college degree with the equivalent of a major in ac- counting, and public accounting experience to obtain a license to practice public ac- counting.