(a) Pursuant to Business and Professions Code section 5093(d)(3), experience in academia qualifies as general accounting experience for certified public accountant licensure if it meets the requirements provided in this section.
(b) In evaluating an applicant's experience in academia, 48 semester units of instruction, or its equivalent in quarter units, shall be considered equivalent to one year of general accounting experience.
(c) Experience in academia shall be qualifying when the applicant is the instructor for a course meeting the following requirements:
(1) The course was in a subject listed in section 9.2(b); and
(2) The course was taught at an accredited institution as described in Business and Professions Code section 5094(b).
(d)(1) All experience must be verified by the dean, head, or chair of the applicant's department who has authority and oversight over the applicant. The verification shall be submitted to the Board on Form 11A-29B (11/17) entitled “Certificate of Experience in Academia,” which is hereby incorporated by reference.
(2) If the applicant is unable to obtain the verifications required in subsection (d)(1), the Board may approve other forms of verification if they contain the information as required in subsection (d)(1).
(e)(1) Experience in academia may be combined with other general accounting experience meeting the requirements of Section 12 at a ratio of four semester units, or its equivalent in quarter units, to one month of general accounting experience.
(2) Notwithstanding subdivision (e)(1), the total qualifying general accounting experience needed for licensure shall not be obtained in less than 12 calendar months.
(f) An applicant who is applying with experience obtained five (5) or more years prior to application and who has not passed the Uniform CPA Examination during this five-year period shall be required to complete 80 hours of continuing education, which shall meet the following requirements:
(1) The 80 hours must be completed in the two years preceding approval of the application by the Board.
(2) All 80 hours must meet the requirements as described in Section 87(a)(2-4) and Section 88.
(3) Certificates of completion must be submitted to the Board and shall contain a verification certified by a program provider representative such as a signature or seal. The certificate of completion must also delineate the subject areas, as described in Section 87(a)(2) and (3), for which the applicant may claim credit.
Credits
Note: Authority cited: Sections 5010 and 5093, Business and Professions Code. Reference: Section 5093, Business and Professions Code.
1. New section filed 9-14-2015; operative 1-1-2016 (Register 2015, No. 38).
2. Change without regulatory effect amending subsection (d)(1) filed 3-1-2018 pursuant to section 100, title 1, California Code of Regulations (Register 2018, No. 9).
This database is current through 4/12/24 Register 2024, No. 15.
Cal. Admin. Code tit. 16, § 12.1, 16 CA ADC § 12.1
