[Anonymous]

I currently work as a senior auditor at a small CPA firm and have recently applied to sit for the CPA exam in the state of CA. However, I don’t like the office where I work and have lined up a couple of interviews at other firms. I believe my prospects of quickly getting an offer and moving on are very good.

The problem is that my boss takes it VERY personally whenever people quit and is known to be vindictive. Add to that the fact that we are in the middle of busy season and I am the lead on 4 of our 12/31 financial audits. I am concerned that if I leave now, my boss will refuse to sign for my audit hours outright or through omission (i.e. by ignoring my request) once I pass the exams.

My question, therefore, is whether or not I would have any recourse if my boss refuses to sign for my hours for petty reasons.

I have never done anything unethical while working at my firm and I don’t see how my boss could reasonably claim that he doesn’t think I’m competent. I have lead 23 financial audits for my firm and would be leaving in the midst of leading another 4, one of which is relatively large and prestigious.

[jamesjohnson11]

I personally think you should stay until after busy season is over. My logic is that he won't be nearly as annoyed at you if you wait, plus you can always tell him you were going to leave but you had too much respect for him to abandon him in the middle of busy season.

If your prospects are good then I think you should be fine to wait. Plus who wants to get a new job and then be immediately thrown into busy season. Me personally, I would prefer to get acclimated and used to the firm before I am thrown headfirst into a new system, software and all that work.

Also, you just applied for the exam and haven't taken any yet. I am not sure what the work requirement is in CA, but there is always the possibility it takes you a year to pass all the parts then you can always get your new boss to sign off on your work experience.

R PASS
A PASS
B PASS
F AUGUST

[PhDCPA]

This was something I was worried about because I didn't ask for my supervisor to sign off on my experience until after I had quit (which was right before busy season). You should look to see if the CA board says anything about this situation on its site. When I was concerned I googled it and found a few state boards that actually had provisions for this sort of problem. If CA doesn't then the following is in the code of professional conduct regarding cooperating with other members of the profession (not sure if this is enough though):

ET Section 52 – Article I – Responsibilities

In carrying out their responsibilities as professionals, members should exercise sensitive professional and moral judgments in all their activities.

.01 As professionals, certified public accountants perform an essential role in society. Consistent with that role, members of the American Institute of Certified Public Accountants have responsibilities to all those who use their professional services. Members also have a continuing responsibility to cooperate with each other to improve the art of accounting, maintain the public's confidence, and carry out the profession's special responsibilities for self-governance. The collective efforts of all members are required to maintain and enhance the traditions of the profession.

[Herbieherb]

My ex boss was a jerk too. I think he ran as shady side business and didn't want to sign, luckily I had a back up plan.. I read some people kept detailed records of which engagements they went on and time sheets etc and said they would send it to the state board and file a complaint if the employer didn't sign.

NEW YORK- DONE

[misanthrope87]

Isn't it the law that they have to sign off if you've worked there for a year? At least for general.

B 2/12 87
A 11/11 90
R 8/11 86
F 5/12 88

[Anonymous]

To me this should be more objective than subjective..otherwise it doesn't seem fair that the fate of one's licensing falls under the hand of a single manager.

[jelly]

I'm sorry you work for a jerk Bookx. Yes, it's very late, but if you end up getting an offer somewhere else that you like with an immediate start date (for the 2012 season), take it.

Your jerk boss has a professional responsibility to fill out your hours. If you send it to him, make sure it's trackable via FedEx or any other postal service. Do not be afraid to request your hours. Also, do not let him know when you've passed all 4 parts.

Like Herbieherb's described, start lining up your ducks, just in case. Get a hold of timesheets, and put together a folder of employment papers if you signed any, and paystubs (like W3s, monthly bank statements for direct deposit payments, health insurance applications, etc). Print out some emails that might've described your hours and responsibilities at certain places, i.e. “You'll be at client A from Jan thru Feb, then Client B thru March”. Pretend as if you had to prove all of your hours and responsibilities before your state board, as this would be part of your recourse, when you report your boss for professional misconduct.

The state board, as well as professional liability insurance, does not like to know about misbehaving licensees. If there is evidence of other misconduct, make a collection for that as well.

I've worked for a jerk, and had to do all the same paper-collecting as well. Portable scanners are cheap, and it's easy to electronically capture everything and store it somewhere safe and convenient.

Another form of insurance for yourself, should you decide to leave shortly, may be to ask him to pre-sign the experience form, dated, let's say late December 2011 or January 2012, with language attached that:

1) this is for record-keeping purposes for both parties

2) and that you may come back at anytime to request an updated, official copy that can be mailed to the state licensing board

3) that this new official copy you retrieve later can be signed by him, his interim substitute, or successor company.

If you go this route, make sure both of you get a copy of this pre-signed form and this attached language. You may want to get a lawyer to help you draft the language and approach him – it's all contracts, which is not time-consuming, difficult or expensive for most lawyers. The logic for this extra insurance is that if your boss is the company's partner/HR/etc, he is the only person who can officially attest and sign for your hours. A serious issue could be that in addition to poor records at most small places, what if your boss becomes incapacitated? What if he sells the company? These are 2 potential events that you would likely not be notified about, other than hearing “through the grapevine” and would be an impediment to getting your signed hours in the future.

Couldn't pass again!

[Yvonne570]

My advice, keep it cool until you get another job lined up. In CA, unemployment is really high and there's a lot of competition. Even with the CPA, it's rough now. Cost of living is not fun with the small unemployment check. If you are insubordinate, also, your boss could fight you getting that. Follow the rules and look elsewhere but keep it cool. And do not make it obvious that you are looking elsewhere – so that it could ease things while you are waiting.

You may express dedication. You want to get your CPA to make the business better. Think he's tired of those who come and go the second they get their CPA. Which tends to happen a lot in auditing firms.

AUD - Passed:)
FAR - Passed:)
REG - Retake TBD
BEC - Missed by 3 points Retake TBD

[Author]

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