The “certified public accountant” license shall be granted by the board to any person who meets the requirements of this article, has not committed acts or crimes constituting grounds for denial of a license under Section 480, and files an application for licensure on a form provided by the board.
AccountantsCertificates, Information and Records
Section § 5080
To get a certified public accountant (CPA) license in California, you need to meet the specific qualifications set out by the board, ensure you have no disqualifying criminal record, and submit the official application form.
certified public accountant CPA license license application
Section § 5080.1
This law allows the board to ask someone applying to become a certified public accountant (CPA) to meet in person. The purpose of the meeting is to make sure the applicant meets the necessary qualifications outlined in this chapter and the board's rules.
The board may require an applicant for a certified public accountant license to appear in person to determine if the applicant’s qualifications are as prescribed in this chapter and in rules adopted by the board.
certified public accountant CPA license applicant qualifications
Section § 5081
If you want to take the exam to become a certified public accountant (CPA) in California, you must meet three main requirements: 1) You shouldn't have any past actions or crimes that could lead to your application being denied; 2) You need to submit a complete application along with all necessary documents and fees by the deadline; 3) You must fulfill one of the educational qualifications listed in the relevant rules.
An applicant for an authorization to be admitted to the examination for a certified public accountant license shall:
(a)CA Business & Professions Code § 5081(a) Not have committed acts or crimes constituting grounds for denial of a license under Section 480.
(b)CA Business & Professions Code § 5081(b) File the application prescribed by the board. This application shall not be considered filed unless all required supporting documents, fees, and the fully completed board-approved application form are received in the
board office or filed by mail in accordance with Section 11003 of the Government Code on or before the specified final filing date.
(c)CA Business & Professions Code § 5081(c) Meet one of the educational requirements specified in this article.
CPA exam application certified public accountant license application requirements
Section § 5082
If you want to become a licensed certified public accountant (CPA) in California, you need to pass an exam that covers topics the governing board considers necessary. The board can set the rules for how the exam is applied for, administered, and graded.
An applicant for a certified public accountant license shall have successfully passed an examination in subjects the board deems appropriate, and in the form and manner that the board deems appropriate. The board may, by regulation, prescribe the methods for applying for and conducting the examination, including methods for grading and determining a passing grade.
certified public accountant CPA license exam subjects
Section § 5082.1
This law explains that the board responsible for licensing certified public accountants (CPAs) in California can choose who conducts the CPA licensing exam. The board can either do it themselves or have a public or private organization do it. They can also make agreements with these organizations to provide exam materials or services as needed.
(a)CA Business & Professions Code § 5082.1(a) The examination required by the board for the granting of a license as a certified public accountant may be conducted by the board or by a public or private organization specified by the board. The examination may be conducted under a uniform examination system.
(b)CA Business & Professions Code § 5082.1(b) The board may make arrangements with a public or private organization for the conduct of the examination, as deemed necessary by the board. The board may contract with a public or private organization for materials
or services related to the examination.
CPA licensing exam certified public accountant uniform examination system
Section § 5082.2
If you don't pass a test mentioned in this law, you can take it again according to the rules set by the board.
A candidate who fails an examination provided for in this article shall have the right to reexamination pursuant to the provisions of this article and regulations adopted by the board.
examination retake reexamination rights candidate examination
Section § 5082.3
If you're trying to get licensed as a certified public accountant (CPA) in California, you might already meet the exam requirements if: (a) you're licensed or authorized similarly in another country, (b) the International Qualifications Appraisal Board finds your licensing standards match their criteria for a special international CPA exam, and (c) you've passed this international exam.
An applicant for a license as a certified public accountant may be deemed by the board to have met the examination requirements of Section 5082, 5092, or 5093 if the applicant satisfies all of the following requirements:
(a)CA Business & Professions Code § 5082.3(a) The applicant is licensed or has comparable authority under the laws of any country to engage in the practice of public accountancy.
(b)CA Business & Professions Code § 5082.3(b) The International Qualifications Appraisal Board jointly established by the
National Association of State Boards of Accountancy and the American Institute of Certified Public Accountants has determined that the standards under which the applicant was licensed or under which the applicant secured comparable authority meet its standards for admission to the International Uniform Certified Public Accountant Qualification Examination.
(c)CA Business & Professions Code § 5082.3(c) The applicant has successfully passed the International Uniform Certified Public Accountant Qualification Examination referenced in subdivision (b).
certified public accountant CPA license exam requirements
Section § 5082.4
If you're a Canadian Chartered Accountant in good standing, you might not need to take certain exams in California. If you've already passed a Canadian CPA exam, this can count toward meeting California's exam requirements for accountants.
A Canadian Chartered Accountant in good standing may be deemed by the board to have met the examination requirements of Section 5082, 5092, or 5093 if they have successfully passed the Canadian Chartered Accountant Uniform Certified Public Accountant Qualification Examination of the American Institute of Certified Public Accountants or the International Uniform Certified Public Accountant Qualification Examination referenced in subdivision (b) Section 5082.3.
Canadian Chartered Accountant examination requirements American Institute of Certified Public Accountants
Section § 5082.5
If someone has passed a professional exam in another state or territory, the board in California can give them credit for it. This is allowed if the board believes the standards of the exam elsewhere were as tough as those in California.
The board may give credit to a candidate who has passed all or part of the examination in another state or territory, if the members of the board determine that the standards under which the examination was held are as high as the standards established for the examination in this chapter.
credit for exams exam standards board determination
Section § 5086
If you already have a certified public accountant (CPA) license in California when the new law was enacted, you don't need to get a new one. However, you still have to follow all the rules of the new law. Your old license is treated as if it is issued under the new law.
Individuals who, at the time of the enactment of this act, hold certified public accountant licenses heretofore issued under the laws of this state shall not be required to secure additional licenses under this chapter, but shall otherwise be subject to all the provisions of this act; and such licenses heretofore issued shall, for all purposes, be considered licenses under this chapter and subject to the provisions hereof.
existing CPA licenses California CPA license validity
Section § 5087
This law allows the board to issue a certified public accountant (CPA) license to someone who already holds a CPA license from another state, as long as that state's standards are similar to California's for education, exams, and experience, and the person hasn't committed disqualifying acts. If the person wants to sign certain official financial statements, they must also meet special requirements. In certain cases, the board can waive some rules about how parts of the exam were completed in another state.
(a)CA Business & Professions Code § 5087(a) The board may issue a certified public accountant license to any applicant who is a holder of a current, active, and unrestricted certified public accountant license issued under the laws of any state, if the board determines that the standards under which the applicant received the license are substantially equivalent to the standards of education, examination, and experience established under this chapter and the applicant has not committed acts or crimes constituting grounds for denial under Section 480. To be authorized to sign reports on attest engagements, the
applicant shall meet the requirements of Section 5095.
(b)CA Business & Professions Code § 5087(b) The board may in particular cases waive any of the requirements regarding the circumstances in which the various parts of the examination were to be passed for an applicant from another state.
certified public accountant license active license unrestricted license
Section § 5088
If you're a certified public accountant (CPA) with a valid license from another state and you're applying for a California CPA license, you can temporarily work in California. You are allowed to work here under a practice privilege while your application is being processed, even if you have an office or business in California. The California Board may adjust fees so you don't pay twice.
This rule started on January 1, 2006.
(a)CA Business & Professions Code § 5088(a) Any individual who is the holder of a current and valid license as a certified public accountant issued under the laws of any state and who applies to the board for a license as a certified public accountant under the provisions of Section 5087 may, until the time the application for a license is granted or denied, practice public accountancy in this state only under a practice privilege pursuant to the provisions of Article 5.1 (commencing with Section 5096), except that, for purposes of this section, the
individual is not disqualified from a practice privilege during the period the application is pending by virtue of maintaining an office or principal place of business, or both, in this state. The board may by regulation provide for exemption, credit, or proration of fees to avoid duplication of fees.
(b)CA Business & Professions Code § 5088(b) This section shall become operative on January 1, 2006.
certified public accountant CPA license practice privilege
Section § 5090
This section states that to become a licensed certified public accountant (CPA) in California, applicants must meet the specific education, exam, and experience requirements outlined in either Section 5092 or Section 5093.
An applicant for the certified public accountant license shall comply with the education, examination, and experience requirements in either Section 5092 or 5093.
CPA license requirements education requirements examination requirements
Section § 5092
If you want to become a certified public accountant in California, you need to meet the education, examination, and experience requirements. First, you must have a bachelor's degree with specific courses in accounting and business. Next, you need to pass a board-approved exam. Additionally, you must have two years of relevant work experience, supervised by a licensed professional. Be aware that this particular section became inactive on January 1, 2014, unless certain educational requirements are reduced or removed.
(a)CA Business & Professions Code § 5092(a) To qualify for the certified public accountant license, an applicant who is applying under this section shall meet the education, examination, and experience requirements specified in subdivisions (b), (c), and (d), or otherwise prescribed pursuant to this article. The board may adopt regulations as necessary to implement this section.
(b)CA Business & Professions Code § 5092(b) An applicant for the certified public accountant license shall present satisfactory evidence that the applicant has completed a baccalaureate or higher degree conferred by a college or university, meeting, at a minimum, the standards described in Section 5094, the total educational program to include a minimum of 24 semester units in accounting
subjects and 24 semester units in business related subjects. This evidence shall be provided prior to admission to the examination for the certified public accountant license, except that an applicant who applied, qualified, and sat for at least two subjects of the examination for the certified public accountant license before May 15, 2002, may provide this evidence at the time of application for licensure.
(c)CA Business & Professions Code § 5092(c) An applicant for the certified public accountant license shall pass an examination prescribed by the board pursuant to this article.
(d)CA Business & Professions Code § 5092(d) The applicant shall show, to the satisfaction of the board, that the applicant has had two years of qualifying experience. This experience may include providing any type of service or advice involving the use of accounting, attest, compilation,
management advisory, financial advisory, tax, or consulting skills. To be qualifying under this section, experience shall have been performed in accordance with applicable professional standards. Experience in public accounting shall be completed under the supervision or in the employ of a person licensed or otherwise having comparable authority under the laws of any state or country to engage in the practice of public accountancy. Experience in private or governmental accounting or auditing shall be completed under the supervision of an individual licensed by a state to engage in the practice of public accountancy.
(e)CA Business & Professions Code § 5092(e) This section shall become inoperative on January 1, 2014, but shall become or remain operative if the educational requirements in ethics study and accounting study established by subdivision (b) of Section 5093, Section
5094.3, and Section 5094.6 are reduced or eliminated.
(f)CA Business & Professions Code § 5092(f) The amendment to subdivision (d) of Section 5094.3 made by the measure adding this subdivision shall not be deemed to reduce or eliminate the educational requirements of Section 5094.3 for purposes of subdivision (e) of this section.
certified public accountant CPA license baccalaureate degree
Section § 5093
To become a licensed certified public accountant (CPA) in California, applicants must meet certain education, examination, and experience requirements. They need a bachelor's degree (or higher) with specific credits in accounting and business, and after 2013, additional credits in ethics and accounting studies. Applicants must also pass the CPA exam and have at least one year of relevant work experience. This experience has to be supervised by a qualified accountant and adhere to professional standards. Education from outside California can count if deemed equivalent. Those who passed the CPA exam by the end of 2013 have some leeway on meeting newer educational requirements until 2015.
(a)CA Business & Professions Code § 5093(a) To qualify for the certified public accountant license, an applicant who is applying under this section shall meet the education, examination, and experience requirements specified in subdivisions (b), (c), and (d), or otherwise prescribed pursuant to this article. The board may adopt regulations as necessary to implement this section.
(b)Copy CA Business & Professions Code § 5093(b)
(1)Copy CA Business & Professions Code § 5093(b)(1) An applicant for admission to the certified public accountant examination under this section shall present satisfactory evidence that the applicant has completed a baccalaureate or higher degree conferred by a degree-granting university, college, or other institution of learning accredited by an accrediting agency
included in a list of these agencies published by the United States Secretary of Education under the requirements of the federal Higher Education Act of 1965 as amended (20 U.S.C. Sec. 1001 et seq.), or meeting, at a minimum, the standards described in Section 5094. The total educational program shall include a minimum of 24 semester units in accounting subjects and 24 semester units in business-related subjects. This evidence shall be provided at the time of application for admission to the examination, except that an applicant who applied, qualified, and sat for at least two subjects of the examination for the certified public accountant license before May 15, 2002, may provide this evidence at the time of application for licensure.
(A)CA Business & Professions Code § 5093(b)(1)(A) An applicant enrolled in a program at an institution as described in this paragraph that grants
conferral of a baccalaureate degree upon completion of the 150 semester units required by paragraph (2) of this subdivision may satisfy the requirements of this paragraph if the applicant’s institution sends electronically or delivers the applicant’s official transcript or its equivalent together or separately with a letter signed by the institution’s registrar, or its equivalent, directly to the board pursuant to subdivision (c) of Section 5094. The letter shall include all of the following:
(i)CA Business & Professions Code § 5093(b)(1)(A)(i) A statement that the applicant is enrolled and in good standing in a program that will result in the conferral of a baccalaureate degree upon completion of either a master’s degree or the 150 semester units required by paragraph (2) of this subdivision.
(ii)CA Business & Professions Code § 5093(b)(1)(A)(ii) A statement that the
applicant has completed all requirements, including general education and elective requirements, for a baccalaureate degree and the only reason the college or university has yet to confer the degree is because the applicant is enrolled in a program that confers a baccalaureate degree upon completion of either a master’s degree or the 150 semester units required by paragraph (2) of this subdivision.
(iii)CA Business & Professions Code § 5093(b)(1)(A)(iii) The date on which the applicant met all of the college’s or university’s requirements for conferral of a baccalaureate degree.
(B)CA Business & Professions Code § 5093(b)(1)(B) The total educational program for an applicant described in subparagraph (A) shall include a minimum of 24 semester units in accounting subjects and 24 semester units in business-related subjects. This evidence shall be provided at the time of application for
admission to the examination, except that an applicant who applied, qualified, and sat for at least two subjects of the examination for the certified public accountant license before May 15, 2002, may provide this evidence at the time of application for licensure.
(2)CA Business & Professions Code § 5093(b)(2) An applicant for issuance of the certified public accountant license under this section shall present satisfactory evidence that the applicant has completed at least 150 semester units of college education, including a baccalaureate or higher degree conferred by a college or university, meeting, at a minimum, the standards described in Section 5094, the total educational program to include a minimum of 24 semester units in accounting subjects, 24 semester units in business-related subjects, and, after December 31, 2013, shall also include a minimum of 10 units of ethics study
consistent with the requirements set forth in Section 5094.3 and 20 units of accounting study consistent with the regulations promulgated under subdivision (c) of Section 5094.6. This evidence shall be presented at the time of application for the certified public accountant license. Nothing in this paragraph shall be deemed inconsistent with Section 5094 or 5094.6. Nothing in this paragraph shall be construed to be inconsistent with prevailing academic practice regarding the completion of units.
(c)CA Business & Professions Code § 5093(c) An applicant for the certified public accountant license shall pass an examination prescribed by the board.
(d)Copy CA Business & Professions Code § 5093(d)
(1)Copy CA Business & Professions Code § 5093(d)(1) The applicant shall show, to the satisfaction of the board, that the applicant has had one year of qualifying experience. This experience may
include providing any type of service or advice involving the use of accounting, attest, compilation, management advisory, financial advisory, tax, or consulting skills.
(2)CA Business & Professions Code § 5093(d)(2) To be qualifying under this section, experience shall have been performed in accordance with applicable professional standards. Experience in public accounting shall be completed under the supervision or in the employ of a person licensed or otherwise having comparable authority under the laws of any state or country to engage in the practice of public accountancy. Experience in private or governmental accounting or auditing shall be completed under the supervision of an individual licensed by a state to engage in the practice of public accountancy.
(3)CA Business & Professions Code § 5093(d)(3) Notwithstanding paragraph (2), the board may, by regulation, allow
experience in academia to be qualifying under this section.
(e)CA Business & Professions Code § 5093(e) Applicants completing education at a college or university located outside of this state, meeting, at a minimum, the standards described in Section 5094, shall be deemed to meet the educational requirements of this section if the board determines that the education is substantially equivalent to the standards of education specified under this chapter.
(f)CA Business & Professions Code § 5093(f) An applicant who has successfully passed the examination requirement specified under Section 5082 on or before December 31, 2013, may qualify for the certified public accountant license without satisfying the 10 semester units of study set forth in Section 5094.3 or 20 semester units of accounting study consistent with the regulations promulgated under Section 5094.6, if
the applicant completes all other requirements for the issuance of a license on or before December 31, 2015.
certified public accountant baccalaureate degree accounting subjects
Section § 5093.5
This law allows someone to take the CPA exam in California before finishing all their necessary education, as long as they are close to completing it. Specifically, they need to be within 180 days of finishing their education program. After applying to take the exam early, they must prove they've completed their education within 240 days, or they might lose any credit they earned for passing parts of the exam.
(a)CA Business & Professions Code § 5093.5(a) Notwithstanding subdivision (b) of Section 5093, the board may admit an applicant to the certified public accountant examination before the applicant completes the education requirements set forth in Section 5093, if the applicant is enrolled in a degree-granting university, college, or other institution of learning, as defined in Section 5094, and is within 180 days of completing the educational requirements set forth in paragraph (1) of subdivision (b) of Section 5093.
(b)CA Business & Professions Code § 5093.5(b) Within 240 days of submitting an application pursuant to subdivision (a), the applicant shall provide the board with satisfactory evidence that they have completed the educational requirements
set forth in paragraph (1) of subdivision (b) of Section 5093.
(c)CA Business & Professions Code § 5093.5(c) Failure to comply with subdivision (b) may result in the loss of any credit received for passage of any part of the certified public accountant examination before the requirement described in subdivision (b) was met.
CPA exam early admission certified public accountant examination education requirements
Section § 5094
This section explains what makes an education acceptable for certain qualifications. Education must come from accredited institutions recognized by the U.S. Secretary of Education. If education is from outside the U.S., it must be considered equivalent by a board-approved service. The board sets rules for evaluation services, ensuring they provide authentic evaluations in English, are part of reputable organizations, and are reassessed every five years. Evaluations should include specific details like U.S. degree equivalents and course translations. Services must also have a system for appeals and provide detailed information about their evaluators and history.
(a)CA Business & Professions Code § 5094(a) In order for education to be qualifying, it shall meet the standards described in subdivision (b) or (c) of this section.
(b)CA Business & Professions Code § 5094(b) At a minimum, education shall be from a degree-granting university, college, or other institution of learning accredited by an accrediting agency included in a list of these agencies published by the United States Secretary of Education under the requirements of the Higher Education Act of 1965 as amended (20 U.S.C. Sec. 1001 et seq.).
(c)CA Business & Professions Code § 5094(c) Education from a college, university, or other institution of learning located outside the United States may be qualifying provided it is deemed by the board to be
equivalent to education obtained under subdivision (b). The board may require an applicant to submit documentation of their education to a credential evaluation service approved by the board for evaluation and to cause the results of this evaluation to be reported to the board in order to assess educational equivalency.
(d)CA Business & Professions Code § 5094(d) The board shall adopt regulations specifying the criteria and procedures for approval of credential evaluation services. These regulations shall, at a minimum, require that the credential evaluation service (1) furnish evaluations directly to the board, (2) furnish evaluations written in English, (3) be a member of the American Association of Collegiate Registrars and Admissions Officers, NAFSA: Association of International Educators, or the National Association of Credential Evaluation Services, (4) be used by
accredited colleges and universities, (5) be reevaluated by the board every five years, (6) maintain a complete set of reference materials as specified by the board, (7) base evaluations only upon authentic, original transcripts and degrees and have a written procedure for identifying fraudulent transcripts, (8) include in the evaluation report, for each degree held by the applicant, the equivalent degree offered in the United States, the date the degree was granted, the institution granting the degree, an English translation of the course titles, and the semester unit equivalence for each of the courses, (9) have an appeal procedure for applicants, and (10) furnish the board with information concerning the credential evaluation service that includes biographical information on evaluators and translators, three letters of references from public or private agencies, statistical information on the number of applications
processed annually for the past five years, and any
additional information the board may require in order to ascertain that the credential evaluation service meets the standards set forth in this subdivision and in any regulations adopted by the board.
credential evaluation accredited institutions Higher Education Act
Section § 5094.3
If you want to become a licensed certified public accountant (CPA) in California, you need to show you've completed 10 semester units or 15 quarter units of ethics study. Starting January 1, 2017, these units should cover specific course areas like accounting ethics, professional responsibilities, and fraud. A detailed list of acceptable subjects includes business law, corporate governance, and more. You can also include a small number of units from courses in philosophy, religion, or theology, as long as these courses have basic or introductory titles. One unit of ethics study can be from a course focused on financial statement audits. However, if you passed the CPA exam before the end of 2013 and gained the required experience by the end of 2015, you don't have to meet these requirements.
(a)CA Business & Professions Code § 5094.3(a) An applicant for licensure as a certified public accountant shall, to the satisfaction of the board, provide documentation of the completion of 10 semester units or 15 quarter units of ethics study, as set forth in paragraph (2) of subdivision (b) of Section 5093, in the manner prescribed in this section.
(b)CA Business & Professions Code § 5094.3(b) Beginning January 1, 2017, an applicant shall complete 10 semester units or 15 quarter units in courses described in subdivisions (c), (d), (e), and (f).
(c)CA Business & Professions Code § 5094.3(c) A minimum of three semester units or four quarter units in courses at an upper division level or higher devoted to accounting
ethics, accountants’ professional responsibilities, auditing, or fraud unless the course was completed at a community college, in which case it need not be completed at the upper division level or higher.
(d)CA Business & Professions Code § 5094.3(d) A maximum of 7 semester units or 11 quarter units, in the following subjects relating to ethics:
(1)CA Business & Professions Code § 5094.3(d)(1) Business, government, and society.
(2)CA Business & Professions Code § 5094.3(d)(2) Business law.
(3)CA Business & Professions Code § 5094.3(d)(3) Corporate governance.
(4)CA Business & Professions Code § 5094.3(d)(4) Corporate social responsibility.
(5)CA Business & Professions Code § 5094.3(d)(5) Ethics.
(6)CA Business & Professions Code § 5094.3(d)(6) Fraud.
(7)CA Business & Professions Code § 5094.3(d)(7) Human resources management.
(8)CA Business & Professions Code § 5094.3(d)(8) Business leadership.
(9)CA Business & Professions Code § 5094.3(d)(9) Legal environment of business.
(10)CA Business & Professions Code § 5094.3(d)(10) Management of organizations.
(11)CA Business & Professions Code § 5094.3(d)(11) Morals.
(12)CA Business & Professions Code § 5094.3(d)(12) Organizational behavior.
(13)CA Business & Professions Code § 5094.3(d)(13) Professional responsibilities.
(14)CA Business & Professions Code § 5094.3(d)(14) Auditing.
(e)Copy CA Business & Professions Code § 5094.3(e)
(1)Copy CA Business & Professions Code § 5094.3(e)(1) A maximum of three semester units or four quarter units in courses taken in the following disciplines:
(A)CA Business & Professions Code § 5094.3(e)(1)(A) Philosophy.
(B)CA Business & Professions Code § 5094.3(e)(1)(B) Religion.
(C)CA Business & Professions Code § 5094.3(e)(1)(C) Theology.
(2)CA Business & Professions Code § 5094.3(e)(2) To qualify under this subdivision, the course title shall contain one or more of the terms “introduction,” “introductory,” “general,” “fundamentals of,” “principles,” “foundation of,” or “survey of,” or have the name of the discipline as the sole name of the course title.
(f)CA Business & Professions Code § 5094.3(f) A maximum of one semester unit of ethics study for completion of a course specific to financial statement audits.
(g)CA Business & Professions Code § 5094.3(g) An applicant who has successfully passed the examination requirement specified under Section 5082
on or before December 31, 2013, is exempt from this section unless the applicant fails to obtain the qualifying experience as specified in Section 5092 or 5093 on or before December 31, 2015.
certified public accountant ethics study accounting ethics
Section § 5094.6
This section mandates that a board create rules for accounting studies needed for students' education. These studies can include independent research or courses in accounting, business, ethics, and business law. The goal is to make sure students are well-prepared for careers in accounting.
(a)CA Business & Professions Code § 5094.6(a) The board shall, by regulation, adopt guidelines for accounting study to be included as part of the education required under Section 5093.
(b)CA Business & Professions Code § 5094.6(b) For purposes of this section, “accounting study” means independent study or other academic work in accounting, business, ethics, business law, or other academic work relevant to accounting and business, so as to enhance the competency of students as practitioners.
accounting study guidelines education requirements independent study
Section § 5095
If you want to sign reports for attest engagements as an accountant in California, you need to have at least 500 hours of experience in attest services that the board finds satisfactory. This experience must follow professional standards and be supervised by someone licensed in public accountancy. Your work should be verified and you might need to show proof of your experience. The board will set up rules to ensure this process works smoothly.
(a)CA Business & Professions Code § 5095(a) To be authorized to sign reports on attest engagements, a licensee shall complete a minimum of 500 hours of experience, satisfactory to the board, in attest services.
(b)CA Business & Professions Code § 5095(b) To qualify under this section, attest experience shall have been performed in accordance with applicable professional standards. Experience in public accounting shall be completed under the supervision or in the employ of a person licensed or otherwise having comparable authority under the laws of any state or country to engage in the practice of public accountancy and provide attest services, and this experience shall be verified. Experience in private or governmental accounting or auditing shall be completed under the supervision of an individual
licensed by a state to engage in the practice of public accountancy and perform attest services, and this experience shall be verified. An applicant may be required to present work papers or other evidence substantiating that the applicant has met the requirements of this section and any applicable regulations.
(c)CA Business & Professions Code § 5095(c) The board shall adopt regulations to implement this section, including, but not limited to, a procedure for applicants under Section 5092 or Section 5093 to qualify under this section.
attest engagements licensee requirements 500 hours experience
