[sdaccount]

Ok. I have a degree in Accounting from a university in PA from 1995 however I never worked in the field. For the past 16 years I’ve been an application developer.

I live in NJ, but it looks like I qualify to apply for the PA CPA examination. Even though I do not reside in NJ, my degree is from an accredited PA school. I have never applied or taken any parts of the examination. In any case, I have two questions:

I plan to break up the exams in 3 sittings. Working full time with 2 kids, I cannot commit the study time to take all the parts at the same time. When I apply, do I apply to take all 4 parts?

One requirement is to submit a moral character reference form. 1 reference needs to be a CPA that I have known for at least 3 years that resides in PA. This is a big problem. I don’t know of any CPA’s in PA since I’ve been living in NJ for the past 8 years. I know a few CPA’s in NJ, but not for 3 years. How big of an issue is this? I feel it will be a waste of close to 900.00 in application fees if I cannot overcome this one requirement.

Any thoughts or answers?

[Anonymous]

I recently passed the exam in PA. I think you definitely need to have a Licensed CPA sign as a reference. Maybe you could check to see if there are any professors at your University who may still be teaching. Just an idea. If not, maybe you could contact the school and ask if they can contact your old professors for you and explain what you are trying to do.

Something to consider…. it appears you don't have any Auditing (Attest) experience. In Pennsylvania you need 2 years of experience and 800 hours of auditing experience in order to be Licensed. This is if you only have 120 credits. So even if you pass the exam, you may not be able to get Licensed as a CPA. If you have 150 credits, then you need 1 year of experience and 400 hours of auditing experience.

You need to pass at least one exam before December 31, 2011 in order to be “Grand-fathered-in” to the 120 credit License requirement. After that, all applicants need 150 credits to be Licensed.

[PrestigeWorldwide]

If you're going to spread out your exams I would recommend only registering for a couple of them at a time just in case life gets in the way. If you register for all 4 parts up front, you have 6 months to take them before your NTS expires and you lose your money for any exams you haven't taken yet. I did not realize this when I registered for all 4 up front and I rushed to fit them all in at the expense of not being as prepared as I needed to be.

I had a similar issue with my CPA reference. I just graduated from PSU in May 2010 and did not know any CPAs for the required amount of time. I ended up using one of my professors from school that I had for 2 semesters. Her CPA license is from Maryland and is inactive, but she was confident it would not be an issue. I received my NTS without a problem.

[Anonymous]

PSU Grad here also. 2007.

[sdaccount]

I contacted the NASBA and they stated that one reference needs to be a CPA and if its not from PA, to include a note as to why I could not get a PA CPA reference. The tone of the NASBA coordinator didn't seem pressing. It sounded like it wasn't a deal breaker.

Also, I'm not looking to get licensed assuming I pass 4 parts. I understand I need work expereince under a CPA or in a situation where my work experience qualifies me for my license. I've been working as a software developer since I graduated and would really have no shot at getting a job at a CPA firm. I figured I would at least get a look if I approched an opening with most or all the parts of the exam passed.

Oh man, I did not know if I applied for all the parts I would have to take them in 6 months! I thought I had 18 months after I took my first part? Or is the credit still good within the 18 month time frame and I would have to apply for a new NTS after 6 months?

[limey]

The timing is different b/n the NTS, and when you pass. You can apply for 1-4 parts per NTS, but that entire NTS will only be valid for 6 months. So you can apply for 1 part per NTS, and have 6 months to take that 1 part, or you can apply for 2 parts per NTS, and have 6 months to take both of those parts.

It can also depend on how fast/slow your state accountancy board processes NTS'; I've heard some horror stories where it's very slow b/c of state budget cuts. Also, there's no testing in the 3rd month (like March, June, Sep, Dec), a lot of full test centers in the last few days of the 2nd month (like end of Feb/May/Aug/Nov).

For passing 4 parts in the 18-month period, the clock starts based on the oldest part passed. If you pass your 4th part after 18 months is up, your oldest passed part expires, and the clock begins again on the 2nd oldest part passed.

I really can't pass again!

[PrestigeWorldwide]

The NTS expires after 6 months. If you register for all 4 parts at once then yes, you must take all of them within 6 months whether you pass or not. You do not have to register for all 4 at one time though if you don't want to. If you register for all 4 and only take 3 of them within the 6 month time frame, I believe you must apply for a new NTS for the exam you have not taken (and you must pay the fee again). This is why I recommended only registering for a couple of them initially if you don't think it's realistic for you to fit all 4 exams within a 6 month time frame.

You have 18 months to pass all 4 parts after you PASS your first exam.

[sdaccount]

Just an update to anyone else that may have the same questions. I sent in the moral character reference sheet. 1 signature from a NJ CPA, 1 PA name, and 1 NJ name. I included a brief explanation of my situation as to why I couldn't fulfill the PA references. In any case, I received and update that I should be getting my NTS in a few days.

Overall, the coordinators at NASB have been very responsive (as have been the fellow forum members) to my questions. Now, the hard part is going to start!!!!!!!

[smrichard]

I wish you the best in your studies, sdaccount. I work full time and have a toddler and find it very difficult to find the right time to study. I finally found a good conference room at work where nobody bothers me that i can go on my lunch break. That's about all the time I have to study right now. It's a long journey but don't give up. 🙂 I have learned over time to schedule only two weeks in advance so I know I'm close to being prepared and I don't waste my money on rescheduling fees if I know I'm not ready. You may want to check with others in your area though about how hard it is to schedule. Our scheduling in WA state is pretty easy.

FAR 82
AUD 81 (2007), 73, 80
REG 68 (2010), 76
BEC 58 (2007), 75 DONE!!!!

[Author]

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