For a given regular language $L$ we can always find a corresponding automaton with exactly one initial state, this is quite a common result and in most textbooks even non-deterministic automata are just allowed to have a single start state.
Now I am curious under what conditions is a single final state sufficient. Of course, sometimes a single final state is not enough (even for non-deterministic automata), for example for the language $L = \{a, bb\}$ or $L = a \cup bb^{\ast}$ (of course under the assumption that $\varepsilon$-transition are not allowed).
I guess if we allow multiple initial states in non-deterministic automata, then we can always find a non-deterministic automata with a single final state (it might have multiple start states). For a proof, if $L$ is regular, then let $\mathcal A$ be an accepting automaton for $L^R$ (i.e. the mirrored language) with a single initial state $q_0$. Then reverse all transitions and declare $q_0$ to be its single final state, and all original final states as initial states, and we have an automaton for $(L^R)^R = L$ which has just a single final state.
So is this observation correct, or are there automata for which we always need more than one final state, even if we allow multiple start states. And also could the languages which could be accepted with just a single final state (in the deterministic, and in the non-deterministic with a single initial state) somehow characterised?
Also note that $L = X^{\ast}0X$ for $X = \{0,1\}$ could not be accepted by a DEA with a single final state, but by an NEA with a single final state and a single initial state.
EDIT: A straightforward characterisation for the deterministic case, as the number of nerode right-congruence classes whose union is $L$ is an upper bound for the number of final states (as they could not be further merged), we have that $L$ could be accepted by such an automaton iff it is itself an equivalence class. This also shows that by adding final states we could not gain anything in the sense that the automaton gets smaller.
According to Eilenberg [1, Chap. IV, Prop. 1.1], the following result holds:
[1] S. Eilenberg, Automata, Languages and Machines, Volume A, Academic Press (1974)
See also my answer to the related question (N)DFA with same initial/accepting state(s) on cstheory.