Work Experience Requirements
Frequently Asked Questions
Q: Where can I find the form that the CPA supervising my experience needs to complete?
A: You can find the forms here.
Q: What kind of work qualifies for the general experience requirement?
A: For experience to count, it must meet the scope of “providing any type of service or advice involving the use of accounting, attest, compilation, management advisory, financial advisory, tax or consulting skills” and is performed under the direct supervision and oversight of a CPA with an active license.
Q: What kind of work qualifies for the 500 hours of attest experience requirement?
A: For attest experience, the applicant must demonstrate the ability to understand the requirements of planning and conducting a financial statement suit or perform other attest services with minimum supervision that results in an opinion of full disclosure of financial statements. (CBA Regulation 12.5(b)(1)-(5))
Q: If I get a general license without the attest experience, can I earn the attest experience later on and then get an attest license?
A: Yes, you can add the attest experience at a later date (after receiving the initial license). You will need to have your supervisor complete and submit the attest experience form to the California Board of Accountancy. The California Board of Accountancy will have to review and approve the quality of your experience before you would be able to sign an audit or review.
Q: Can I do my work experience in multiple placements?
A: Yes. You will just need to submit an experience form for each placement. The experience forms are on the California Board of Accountancy website. Remember that for experience to count, it must meet the scope of “providing any type of service or advice involving the use of accounting, attest, compilation, management advisory, financial advisory, tax, or consulting skills” and is performed under the direct supervision and oversight of a CPA with an active license.
Q: Can I do my work experience in a part-time position? If so how would I calculate that time?
A: Yes. For calculating part-time equivalency, the CBA considers 170 hours equal to one month of full-time experience.
Q: Do I have to wait till after I pass the Uniform CPA Exam to do my experience?
A: No. There is no required time for when to complete the experience. You can do it before, during, or after the exam process.
Q: Does the CPA signing off on my work experience have to be licensed in California?
A: No. An out-of-state CPA can sign off on your work experience as long as the CPA is licensed and active in another state and had direct oversight over your qualifying work.
Q: How can I find my old supervisor? He was a CPA in California, but he moved to another state.
A: Many state boards have added a license lookup feature to their websites. For information about licensees of the California Board of Accountancy, go to the CBA's License Lookup. To check the websites of boards of accountancy in other states, visit the National Association of State Boards of Accountancy at nasba.org and click on Site Map, Links and then Boards of Accountancy.
Q: What do I do if my employer won't sign a form for me?
A: Contact the California Board of Accountancy's licensing manager at (916) 263-3680 for assistance.