Pathway 2 Experience Requirements
Pathway 2 applicants have two options for licensure:
Obtain a license without satisfying the attest experience requirement – 12 months of
general experience is required (see Page 20 – General Experience).
Obtain a license with attest experience – 12 months of experience is required which must
include a minimum of 500 attest hours for those who want to sign attest reports as required
under Section 5095 (see Page 21 – Attest Experience).
All experience, whether obtained in public accounting or nonpublic accounting must be
performed in accordance with applicable professional standards. Experience obtained through
employment in public accounting will be considered to have met the general experience
requirement only if it was performed under the supervision of an individual holding a valid
active license to practice public accounting in the United States or its territories (Guam, Puerto
Rico, U.S. Virgin Islands) or comparable authority to practice public accounting in a foreign
country.
Experience obtained through nonpublic accounting will be considered to have met the general
experience requirement only if it was performed under the supervision of an individual holding
a valid active license to practice public accounting in the United States.
A licensee originally issued a license to perform general accounting services may
subsequently obtain attest experience and request the Board’s acknowledgment of the
completion of attest experience. See Page 24, Satisfying the Attest Experience Requirement.
Applicants must meet the requirements for “active” status when they are approved for initial
licensure. Therefore, it is required that the applicant have current knowledge of the practice of
public accounting. This knowledge is demonstrated for initial licensure by completion of the
current CPA exam and/or license experience within the past five years.
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