Certified Public AccountantSmartCPA - Anaheim518 S Brookhurst St Ste 4, Anaheim, CA 92804, USAR2GR+7Q Anaheim, California, USAsmartcpa.net+1 657-250-7808Note: This is the basic summary for the majority of states. However, some states have much more/fewer requirements than the above bullet points.CPAs On the flip side are normally accountants, bu