[TxAccountant]

I recently passed the CPA exam. The following section is on the Work Experience Form:

While under my supervision, the candidate demonstrated high standards of professional competence in the following areas (check those that apply)

1. Attest services to include audits, compilations, reviews and other assurance services.

2. Professional Accounting services or professional accounting work in one or more of the following categories: issuing reports on FS, providing management/consulting services, tax returns, tax matters, forensic acct, and internal audit.

When I sent in my form I left that part blank because it sounds like Public Accounting to me, and all of my experience is in Industry. It said to check only those that apply so I didn’t check any.

I was under the impression that your 1 year of experience could be in industry based on this texas code: https://info.sos.state.tx.us/pls/pub/readtac$ext.TacPage?sl=R&app=9&p_dir=&p_rloc=&p_tloc=&p_ploc=&pg=1&p_tac=&ti=22&pt=22&ch=511&rl=122

Anyway, this is frustrating because they returned the form today saying that section was “incomplete” My experience is clearly industry so why would they expect me to have experience in Public? I’m going to call them on Monday but I thought I’d ask here and see if someone knows anything.

Thanks

[Tux]

The TX board website says work experience should be in one or more of the following categories, which are the same categories that you mentioned in 1 & 2 of your post.

So, in my opinion, they are saying that you have to gain that type of experience, whether it is in industry, public, government or education (via teaching).

The web link you provided includes this:

“Acceptable industry work experience includes:

(A) internal auditor;

(B) staff, fund or tax accountant;

(C) accounting, financial or accounting systems analyst; and

(D) controller.”

Is your work title the same as A, B, C or D? If so, you're probably fine. But, you'd still have to check the areas on the form in which you actually have the related experience.

So, basically, the work experience requirement isn't just ANY work experience, even if it's accounting related. You must have held certain responsibilities based on their criteria.

FAR - 86 - 2/27/14
AUD - 75 - 5/29/14
BEC - 80 - 8/31/14
REG - 89 - 2/27/15
Praise Jesus! I'm done!!

Study resources:
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[Mayo]

Staff accountant in industry should fulfill the requirements.

Mayo, BBA, Macc

[hopefulTXcpa]

I just recently passed the exam, as well, and was wondering if anyone came across this issue and has any insight? I'm worried about getting my experience approved!

FAR - 4/13/13: 82
REG - 7/1/13: 84
BEC - 10/10/13: 79
AUD - 11/25/13: 92
Becker Self Study

Texas CPA 2014

[Texas CPA]

Just realized this topic was started a year ago. It would have been nice if they would have followed up.

In Texas, the accounting work must be non-routine. Reconciliations and doing JE's is probably not going to quailfy. But, I think preparing ad hoc reports would quailfy as management services. As would any kind of analysis. Luckily for me, I prepare the monthly and annual financial reports and the write the transmittal letter as well as prepare part of the MD&A and notes for the annual report.

I have to have two years of experience because I was grandfathered under some very old rules and I get that in January 14.

Reg - Passed 82 Nov 2012 - Becker
Aud - Passed 86 May 2013 - Becker
BEC - Passed 88 Aug 2013 - Becker
FAR - Passed 88 Nov 2013 - Becker

https://www.becker.com/cpa-review

Texas CPA

[Texas CPA]

Ok, I just re-read the work experience form and the instructions. In industry, if you prepare JEs that are used to prepare financial reports, you are performing non-routine work according to the definition in the rules. So 2 (a) is going to cover most of us in non-public or non-tax.

Reg - Passed 82 Nov 2012 - Becker
Aud - Passed 86 May 2013 - Becker
BEC - Passed 88 Aug 2013 - Becker
FAR - Passed 88 Nov 2013 - Becker

https://www.becker.com/cpa-review

Texas CPA

[Anonymous]

hopefulTXcpa- what is your job title/position?

All of my experience is in private accounting and I was option 2. Professional Accounting services or professional accounting work in one or more of the following categories: issuing reports on FS, providing management/consulting services, tax returns, tax matters, forensic acct, and internal audit.

[hopefulTXcpa]

Thanks for responding! I'm in a training program for my company where I've been rotating through all kinds of accounting positions (weird, right? I'm so ready to have an actual title/position…) So I've mainly done journal entries and reconciliations in order to prepare our financial statements, but I've also done analysis and review for the consolidation process of all of our entities. According to what yall said, I'm assuming I'll be able to choose option 2, but the work experience form makes both options sound like public accounting work to me…

FAR - 4/13/13: 82
REG - 7/1/13: 84
BEC - 10/10/13: 79
AUD - 11/25/13: 92
Becker Self Study

Texas CPA 2014

[Anonymous]

My former boss filled out that section of the form so I don't think I had much say in the matter. Once you pass, the state will mail you a packet of forms. The experience form is a big trifold brochure with a bunch of instructions. The candidate only fills out basic info and the cpa has to attach a job description (for you) and a summary of their experience and proof of their license.

Your floating accounting experience sounds good. The hardest part is finding a cooperative cpa to fill out all of that paperwork in a decent amount of time. Mine took 6 weeks and I thought I was going to lose my mind.

[Anonymous]

Just don't send it in early, which is what I did. Did that 3 months ago and called the TX board on Tuesday to see if they put it in my file or processed it. Of course they give you the line about not sending it in until you passed (which I did) and I completely understand the reason. But it turns out the guy had it sitting on his desk the whole time. When they say don't send it in early, don't. It won't do any good and might get lost.

[Anonymous]

So, clearly I can call my state board for clarification, but wanted to see if you guys had any insight on this time parameter that confuses me:

Per TSBPA website —

” Certification – Work Experience

The Board has a statutory obligationSection 901.256 to ensure that every person who is eligible to receive a CPA certificate has qualifying work experience. The current requirement is one year of full-time non-routine accounting work experience under the direct supervision of a licensed CPA.

One year of experience is required and shall consist of full- or part-time employment that extends over a period of not less than one year and not more than three years and includes not fewer than 2000 hours of performance of services described inBoard Rule 511.122. Work experience must be reported in years and months.”

---

I see that the work experience is for one year. Okay, that's fine. I don't get the “not more than three years”. Why would the place a ceiling on the work experience? Who cares how much time there is as long as it's > 1 year?

Any insight is appreciated. Again, I'll call them to clarify but just wanted to see what y'all thought.

[Anonymous]

The wording regarding the “one year but not more than three years” is confusing, but I have checked into this and was told that the 3 years is a cap on the 2000 hours for part-timers. Their thinking is that if it takes you more than 3 years to acquire 2000 hours of work experience, then you are likely only working 10 to 15 hours per week, and that is not legit work experience for a CPA. If you are working full-time, you are probably getting all of your 2000 hours in 1 year (40 hrs/week for 50 weeks).

As for the original question, experience in industry counts as valid work experience. It's not really public or private that they care about; it's the nature of the work you have done and whether or not it was under the supervision of a CPA. They want just want to make sure you have professional accounting experience, not just clerical or intern level work.

[Anonymous]

@Casey — Sweet, thanks. The response on the 3 year cap completely makes sense. They should probably have a disclaimer stating that that information is only relevant to part-time workers.

[Author]

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