[Anonymous]

Ugh. I filled out my CPA license application, turned it in, and receiving a deficiency back. The CPA I was working under keeps it current (called registration in OH), but it is in inactive for public accounting. Neither of us really considered it a problem since I thought I understood the rule and his license says “Status: Active”, but “Regisitration – Not Practicing Public Accounting.”

I am in the state of GA and my qualifying experience is in industry. I have been looking at a rule closely and just want someone else’s opinion.

1. For qualifying experience in industry or business the applicant must (a) have been employed by an individual or entity in the performance of duties primarily involving the use of financial accounting and auditing skills, which follow Generally Accepted Accounting Principles; and (b) have been supervised by an individual who holds a current license or registration to practice public accountancy as a CPA or registered public accountant licensed by this state or by the duly constituted laws of any other state or by the equivalent licensed by another country…

I already sent a message to my state board because his license is current which seems like it passes option 1 for supervision. I’m not sure. What do you think?

Thanks.

[mw798]

From what you describe, there are two possibilities I can think of:

1. Does this CPA take the required CPE necessary to maintain an active practicing license? From what you are describing, it seems like he/she has let that portion laspe and has just paid the licensing fees to keep the licensing from lapsing. If that is the case, he/she cannot sign off on your experience.

2. It also sounds like this CPA you are working under could have gotten their CPA under a two tier system where there is a full tier that allows the CPA to practice fully and a second tier where you are only certified but cannot practice. In this case, he/she cannot sign off on your experience.

If I were you, I would try to find out if any of these two apply.

[Anonymous]

Yes, both of those apply. The state board also came back and said it has to be current and active. So, I am in tough spot. So I see some options:

1. My supervisor could try to be active again.

2. There is a CPA in the company, but doesn't supervise me but I do pass data/information to her. This relationship is new in that I've only started sending her items for a month.

3. Talk to the company's external auditor with the CPA?

4. Find another place of work with a CPA.

What about option 2 and 3? I have heard people signing experience even though the person was not a supervisor or reviewed the work. I think I've heard an external auditor could sign off too.

I'm just going through what options I have and I appreciate any feedback.

[mw798]

In some states you do not have to be supervised by the CPA, the CPA just needs to confirm the responsibilities you listed. However, from the above where you listed “(b) have been supervised by an individual who holds a current license or registration to practice public accountancy as a CPA”, I do not believe this applies to your state as it specifically lists that you need to be supervised. Because of that she would probably not sign off on you as she could lose her license by doing that unless you transferred to work under her for the required amount of time.

Option 1 is pretty much dead as you said your CPA supervisor has a two tier certification meaning he/she would have to apply for full certification by meeting the requirements and also still get the CPE.

[Anonymous]

Thank you for the response mw798. I am just disappointed that I missed this.

[iloveaccounting220]

omgggg i had the same exact questions as you, I am from Georgia as well…I think my VP of finance is active (in OH) as well..but I remember in my interview he said he was inactive, but when i verified his license it stated active. Did you go to CPAverify to see what his status is on the site? I thought there were only two options usually : Active or Inactive. I have never seen “Current”

Does your boss have a boss that is a CPA? That could be another route to go..Georgia seems kind of tough with the supervisor definition so i am not sure if getting another CPA in a different department to sign off will work.

BEC - 76 (1/24/15)
REG - 82 (4/13/15)
AUD - 89 (5/31/15)
FAR - 78 (8/16/15)

Starting right now I'll be strong
I'll play my fight song
And I don't really care if nobody else believes
'Cause I've still got a lot of fight left in me

[Anonymous]

Well, at the CPAVerify website it shows “ACTIVE” but his license type is “CPA-REGISTRATION.” What I provided was the Ohio State Board's license online verification that says “Not Practicing Public Accounting.” I didn't know we could use the cpaverify because of how the language read in the rule. It is possible that if I sent the CPAverify, maybe it could have squeaked by, but who knows.

So you think I should try submitting the CPAVerify and see what happens?

[mw798]

The state board checks independently on whether or not the CPA signing off is qualified based on the CPA's license number. They do not rely on the documentation you provide.

[mw798]

Also, if you look up what “CPA – REGISTRATION” means in Ohio, you'll get:

“The Ohio registration may be obtained by any person who is not employed in public accounting and does not perform regulated services. A licensee who obtains the Ohio registration must use the term “Inactive” after the CPA designation in print at least as prominent as the “CPA.”

In order for to be considered an active CPA who can use the designation without any qualifiers, the CPA must have “CPA – PERMIT” as the license type.

[iloveaccounting220]

what MW said above ^…Yea, i think you have a better chance finding someone else to sign off. Good luck!

BEC - 76 (1/24/15)
REG - 82 (4/13/15)
AUD - 89 (5/31/15)
FAR - 78 (8/16/15)

Starting right now I'll be strong
I'll play my fight song
And I don't really care if nobody else believes
'Cause I've still got a lot of fight left in me

[Author]

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