Before taking the exam to receive CPA certification, a person must complete at least 120 credit hours of postsecondary education.
The CPA certification means the certified public accountant certification which is a designation given to those who meet education and experience requirements and pass an exam.
Hence, the requirement to take the exam to receive CPA certification, a person must complete at least 120 credit hours of postsecondary education.
Therefore, the Option D is correct.
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