The real Daniel Tenofski (Tenofsky) says he did a stint as a CPA. Apparently the screenwriters think that a CPA is the same as a bookkeeper. The character got his accounting education from a correspondence school. In order to become a CPA, he would have needed either 128 credit hours or the current 150 credit hours from an ACCREDITED college or university, not a "Sally-Struthers-endorsed-matchbook-cover" correspondence school. He would have had to take a 2 1/2 day test. He would have had to take an open-book ethics exam. He would have had to have 1.5 years junior accounting experience (excused, if degree from MAJOR institution) plus 1.5 years senior accounting experience...even longer if not earned in working for a practicing CPA. After passing the (medical) boards and the bar exam, a CPA is the toughest professional credit to earn.