Can a Certified Public Accountant's professional CPA designation be a marital asset?

Not that I'm aware of. Only the earning potential comes into play in a divorce.

Actually it depends on the Sate you live in and how your defining asset. In many states if a spouse has aquired a degree during the marriage then it can count as an asset in terms of spousal support. Normally it doesn't carry a physical value like a car or house but it does have value because the financial situation of a married couple would have had to suffer during schooling. Again I'm not familiar with Texas law but in California it has certain value to the marriage. Now if he / she is running a CPA firm then that is a different issue. That would be counted as a straight asset like a house or car. Hope that helps.