Current through Register Vol. 50, No. 9, September 20, 2024
A. The
experience required to be demonstrated for issuance of an initial certificate
pursuant to
R.S.
37:75.G shall meet the requirements of this
rule.
1. Experience may consist of providing
any type of services or advice using accounting, attest, management advisory,
financial advisory, tax, or consulting skills.
2. The applicant shall have their experience
verified to the board by a certificate holder or one from another state.
Acceptable experience shall include employment in government, industry,
academia, or public practice. The board shall look at such factors as the
complexity and diversity of the work.
a.
Complexity and diversity of experience includes:
i. employment as a teacher of subjects
primarily in the accounting discipline for an accredited college or university
as defined in §501:
(a). the applicant shall
have developed and or taught more than one academic course required to sit for
the CPA exam;
(b). the applicant
shall have taught an accumulated course load of 24 semester hours or its
equivalent for a period of no less than one year in the four years immediately
preceding the date of application.
3. Any certificate holder who has been
requested by an applicant to submit to the board evidence of the applicant's
experience and has refused to do so shall, upon request by the board, explain
in writing or in person the basis for such refusal.
4. The board may require any certificate
holder who has furnished evidence of an applicant's experience to substantiate
the information.
5. Any applicant
may be required to appear before the board or its representative to supplement
or verify evidence of experience.
6. The board may inspect documentation
relating to an applicant's claimed experience.
B. One year of experience may consist of
full-time or part-time employment that extends over a period of no less than
one year and no more than four years. Experience shall be obtained within the
immediate four-year period preceding the application. Part-time employment
shall consist of no fewer than 2,000 hours of performance of services as
described in Paragraph 2 above.
C.
One year of experience may also include U.S. military service that consists of
completion of a program of occupational training, holding an occupational
specialty, or performing a specialty that is substantially equivalent to, or
exceeds, all of the licensing requirements of
R.S.
37:75 and the rules of the board. U.S.
military specialty training, performance, and active practice that is
substantially equivalent to
§903. A and B is also
acceptable as qualifying experience for applicants who may have satisfied the
remainder of the licensing requirements outside of military service. Experience
submitted under this provision must be verifiable. Recognition of military
experience is subject to the following limitations.
1. Discipline by the military, or by any
state or jurisdiction, for an act that would constitute grounds for refusal,
suspension, or revocation of a license in this state, at the time the act was
committed, provides a basis for the denial of the issuance of a
certificate.
2. The provisions of
this subsection shall not apply to any applicant receiving a dishonorable
discharge.
AUTHORITY NOTE:
Promulgated in accordance with
R.S.
37:71 et seq.
