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.
How many states require a degree in accounting to become a licensed CPA?
Lots of lawyers are licensed CPAs without any accounting degree.
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.
I mean that a degree is by definition a qualification: a condition that must be fulfilled before a right can be acquired; an official requirement.