[Anonymous]

I graduated from a university in California in 2010, thinking I could go under pathway 1 to get licensure in California. However, with all the changes to the exam requirements, I am only left with options that are significantly difficult than what I had originally hoped.

Here’s my situation.. I hope someone can shed some light on what the best way to approach this is.

I am currently studying for the FAR section of the exam while working full time in Japan (non-public accounting).

My original plan was to study for and pass the exam under California pathway 1, because I thought if I passed the exam before 1/1/2014, I could still take advantage of the 120 hour requirement. Turns out I also have to complete 2 years of work experience before 2014 to go under pathway 1, so that’s not an option anymore.

Next I though if I applied for and passed the exams in California with 120 hours and no experience, I could take an Audit class to fulfill the requirements for Delaware, transfer my exam credits there and fulfill my work experience. Turns out there’s a possibility that I have to have completed my Audit class BEFORE taking the exams in California. Which I think is a ridiculous rule since it makes no difference for my qualifications whether I took a class before or after the exam. Unless I can find a time machine and travel back in time to take an Audit class, I apparently have to RETAKE THE EXAM to transfer exam credits to Delaware… STUPID.

Now, if this happens to be the case… my only option is to go back to school to complete my 150 hours and then fulfill my work experience in California. This means I have to quit my job just to be able to in a position where I can fulfill these new rules that the CPAs now have to follow.

Can anymore confirm whether or not the educational requirements for transfering exam credits have to have been met before sitting for the exam? I don’t know what to do anymore…