從大學一年級，到完成學業拿到財會執照(CPA)，一共要修多少門課，多少年

請問：從大學一年級，到完成學業拿到財會執照(CPA)，一共要修多少門課，多少年。


兒子缺乏定向，一會兒學這個，一會兒學那個，已經費時三年 in Business school...., and he had already built up a lot of debts from government loan.

Thanks a lot.