[PlugTunin]

You're confusing SITTING for the exam with being issued a license -- it's the latter where you'll need a degree. The rules are set up to allow college students, who are close to graduation, to sit for the exam. The coursework requirements are such that a certain number of credits in Accounting must already be in hand, and it's almost inconceivable that any person meeting those requirements wouldn't be on the cusp of graduating.

[jqpabc123]

How many states require a degree in accounting to become a licensed CPA?

Lots of lawyers are licensed CPAs without any accounting degree.

[PlugTunin]

You need from 24-30+ credits of Accounting coursework in every state. No one is taking 8-10 accounting classes in college to round out their electives. 99% of CPAs have a business degree. Yes, there are exceptions.