CPA and Phd Accounting

I have CPA and CFA, and a Bsc degree in Accounting from a small state university in U.S. After working in accounting and finance field for 10 years, I am thinking to apply for MBA or Phd Accounting program. My question is that do good Phd programs require people with Master degree before applying? If they do accept me without going thru a master program, normally hong long it takes to complete a Phd program?