California Code of Regulations
Title 16 - Professional and Vocational Regulations
Division 1 - State Board of Accountancy
Article 2 - Examinations
Section 12 - General Experience Required Under Business and Professions Code Section 5093
Current through Register 2024 Notice Reg. No. 12, March 22, 2024
(a) In order to meet the experience requirement of Section 5093 of the Business and Professions Code, experience must be supervised by a person holding a valid, active license or comparable authority to practice public accounting as specified in subdivision (d) of Section 5093. Supervised experience means that the applicant's supervisor shall have reviewed and evaluated the applicant's qualifying work, pursuant to subsection (b) on a routine and recurring basis and shall have authority and oversight over the applicant.
(b) The experience required by Section 5093 involves providing any type of service or advice involving the use of accounting, attest, compilation, management advisory, financial advisory, tax, or consulting skills. Qualifying experience may be gained through employment in public accounting, private industry, or government. Experience acquired in academia is considered qualifying if the requirements of Section 12.1 are met.
(c) The experience required by Section 5093 of the Business and Professions Code may be obtained in full-time or part-time employment provided the total experience completed by the applicant is the equivalent of at least one year of full-time employment. In evaluating an applicant's experience, 170 hours of part-time employment shall be considered equivalent to one month of full-time employment.
(d) 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 6-12-2002; operative 6-12-2002 pursuant to Government Code section
11343.4
(Register 2002, No. 24). For prior history, see Register 83, No.
16.
2. Redesignation of portions of subsection (a) as new
subsections (a)(1) and (a)(3) and new subsection (a)(2) filed 7-19-2004;
operative 8-18-2004 (Register 2004, No. 30).
3. Amendment of
subsection (c), repealer of subsection (e) and amendment of NOTE filed
5-1-2006; operative 5-31-2006 (Register 2006, No. 18).
4. Amendment
of subsection (d) filed 9-19-2008; operative 10-19-2008 (Register 2008, No.
38).
5. Amendment of subsections (a)-(a)(1), redesignation and
amendment of former subsection (a)(3) as new subsection (a)(3)(A), new
subsection (a)(3)(B) and amendment of subsection (b) filed 1-10-2012; operative
2-9-2012 (Register 2012, No. 2).
6. Amendment of subsections (a) and
(d) and new subsections (d)(1)-(4) filed 9-10-2013; operative 1-1-2014
(Register 2013, No. 37).
7. Amendment of subsections (d)(1)-(2),
repealer of subsection (d)(3) and subsection renumbering filed 8-24-2015;
operative 10-1-2015 (Register 2015, No. 35).
8. Amendment of
subsection (b) filed 9-14-2015; operative 1-1-2016 (Register 2015, No.
38).
9. Change without regulatory effect amending subsection
(a)(3)(A) filed 3-1-2018 pursuant to section
100, title 1, California Code of
Regulations (Register 2018, No. 9).
10. Amendment of section
heading, section and NOTE filed 2-8-2023; operative 4-1-2023 (Register 2023,
No. 6).
Note: Authority cited: Sections 5010 and 5093, Business and Professions Code. Reference: Section 5093, Business and Professions Code.