Enrollment in a CPA school's graduate program requires a bachelor's degree. The degree does not have to be in accounting and can be from any accredited school, not necessarily the university where you will apply to graduate school. (Reference 1)
If your bachelor's degree is not in accounting, you still must have certain courses on your transcript. The University of Texas at Austin, widely considered one of the top CPA schools, requires you to take four courses at the undergraduate level: Macroeconomics, Microeconomics, Statistics and Introduction to Financial Accounting. (Reference 2) Brigham Young University (BYU), another top accounting school, requires a total of 12 undergraduate courses in business fundamentals and core accounting principles. (Reference 3)
The typical grade-point average you need for admission into a high-profile CPA school is 3.0. The University of Illinois at Urbana-Champaign, which ranked near the top of the Public Accounting Report's list of the best CPA schools, requires a grade average of a "B" or better over the last two years of undergraduate study. (Reference 4) BYU requires the same mark. (Reference 3)
CPA schools require you to take either the Graduate Management Admissions Test (GMAT) or Graduate Record Examination (GRE). Most top CPA schools favor the GMAT. Schools typically do not have minimum test score requirements, but a higher score improves your chances of admission. (Reference 2) You can take the GMAT or GRE as many times as you choose and submit only your highest score. International students must take the Test of English as a Foreign Language or a similar test. (Reference 4)
CPA schools require certain skills in addition to what you learn in the mandated undergraduate coursework. Examples include proficiency in computer spreadsheet programs such as Microsoft Excel and a basic knowledge of business calculus. (Reference 2) Schools do not require internships or other prior work experience in accounting, but such experience can strengthen an application.