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<p>While I’m no expert on accounting, I do know that many states require hours beyond a bachelor’s degree to become a CPA. As a result, many CPA-seeking accounting majors go to grad school for a master’s degree to earn their post-bachelors CPA hours. This means that a sample of only bachelor’s degree holders will have a disproportionately high number of non-CPA’s who tend to make less than CPA’s.</p>