It depends, per the IRS "Professional Accreditation Fees: You can't deduct professional accreditation fees such as the following.
Accounting certificate fees paid for the initial right to practice accounting.
Bar exam fees and incidental expenses in securing initial admission to the bar.
Medical and dental license fees paid to get initial licensing."
However, you can deduct them as an employee which would be considered
an unreimbursed employee expense, which would be reported under
For more information, please see the following IRS link: https://www.irs.gov/publications/p17/ch28.html
Also, if you are self-employed or independent contractor, then it can be deducted as other expenses.