California Code of Regulations
Title 16 - Professional and Vocational Regulations
Division 1 - State Board of Accountancy
Article 2 - Examinations
Section 12.1 - Experience in Academia
Current through Register 2024 Notice Reg. No. 12, March 22, 2024
(a) Pursuant to Business and Professions Code section 5093(d)(3), experience in academia qualifies as general accounting experience for certified public accountant licensure if it meets the requirements provided in this section.
(b) In evaluating an applicant's experience in academia, 48 semester units of instruction, or its equivalent in quarter units, shall be considered equivalent to one year of general accounting experience.
(c) Experience in academia shall be qualifying when the applicant is the instructor for a course meeting the following requirements:
(d)
(e)
(f) An applicant who is applying with experience obtained five (5) or more years prior to application and who has not passed the Uniform CPA Examination during this five-year period shall be required to complete 80 hours of continuing education, which shall meet the following requirements:
1. New section
filed 9-14-2015; operative 1-1-2016 (Register 2015, No. 38).
2.
Change without regulatory effect amending subsection (d)(1) filed 3-1-2018
pursuant to section
100, title 1, California Code of
Regulations (Register 2018, No. 9).
Note: Authority cited: Sections 5010 and 5093, Business and Professions Code. Reference: Section 5093, Business and Professions Code.