Section 12 - General Experience Required Under Business and Professions Code Section 5093(a) In order to meet the experience requirement of Section 5093 of the Business and Professions Code, experience must be supervised by a person holding a valid, active license or comparable authority to practice public accounting as specified in subdivision (d) of Section 5093. Supervised experience means that the applicant's supervisor shall have reviewed and evaluated the applicant's qualifying work, pursuant to subsection (b) on a routine and recurring basis and shall have authority and oversight over the applicant. (1) Experience shall be verified by the licensee supervising the experience.(2) Experience may not be supervised by a licensee who provides public accounting services to the applicant's employer.(3)(A) The verification shall be submitted to the Board on Form 11A-30 (1/22) for general accounting experience, which is hereby incorporated by reference, and shall be signed under penalty of perjury.(B) If the applicant is unable to obtain the verification required in subsection (a)(3)(A), the Board may approve another form of verification if it contains the information as required in subsection (a)(3)(A).(b) The experience required by Section 5093 involves providing any type of service or advice involving the use of accounting, attest, compilation, management advisory, financial advisory, tax, or consulting skills. Qualifying experience may be gained through employment in public accounting, private industry, or government. Experience acquired in academia is considered qualifying if the requirements of Section 12.1 are met.(c) The experience required by Section 5093 of the Business and Professions Code may be obtained in full-time or part-time employment provided the total experience completed by the applicant is the equivalent of at least one year of full-time employment. In evaluating an applicant's experience, 170 hours of part-time employment shall be considered equivalent to one month of full-time employment.(d) 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.Cal. Code Regs. Tit. 16, § 12
1. New section filed 6-12-2002; operative 6-12-2002 pursuant to Government Code section 11343.4 (Register 2002, No. 24). For prior history, see Register 83, No. 16.
2. Redesignation of portions of subsection (a) as new subsections (a)(1) and (a)(3) and new subsection (a)(2) filed 7-19-2004; operative 8-18-2004 (Register 2004, No. 30).
3. Amendment of subsection (c), repealer of subsection (e) and amendment of NOTE filed 5-1-2006; operative 5-31-2006 (Register 2006, No. 18).
4. Amendment of subsection (d) filed 9-19-2008; operative 10-19-2008 (Register 2008, No. 38).
5. Amendment of subsections (a)-(a)(1), redesignation and amendment of former subsection (a)(3) as new subsection (a)(3)(A), new subsection (a)(3)(B) and amendment of subsection (b) filed 1-10-2012; operative 2-9-2012 (Register 2012, No. 2).
6. Amendment of subsections (a) and (d) and new subsections (d)(1)-(4) filed 9-10-2013; operative 1-1-2014 (Register 2013, No. 37).
7. Amendment of subsections (d)(1)-(2), repealer of subsection (d)(3) and subsection renumbering filed 8-24-2015; operative 10-1-2015 (Register 2015, No. 35).
8. Amendment of subsection (b) filed 9-14-2015; operative 1-1-2016 (Register 2015, No. 38).
9. Change without regulatory effect amending subsection (a)(3)(A) filed 3-1-2018 pursuant to section 100, title 1, California Code of Regulations (Register 2018, No. 9).
10. Amendment of section heading, section and NOTE filed 2-8-2023; operative 4-1-2023 (Register 2023, No. 6). Note: Authority cited: Sections 5010 and 5093, Business and Professions Code. Reference: Section 5093, Business and Professions Code.
1. New section filed 6-12-2002; operative 6-12-2002 pursuant to Government Code section 11343.4 (Register 2002, No. 24). For prior history, see Register 83, No. 16.
2. Redesignation of portions of subsection (a) as new subsections (a)(1) and (a)(3) and new subsection (a)(2) filed 7-19-2004; operative 8-18-2004 (Register 2004, No. 30).
3. Amendment of subsection (c), repealer of subsection (e) and amendment of Note filed 5-1-2006; operative 5-31-2006 (Register 2006, No. 18).
4. Amendment of subsection (d) filed 9-19-2008; operative 10-19-2008 (Register 2008, No. 38).
5. Amendment of subsections (a)-(a)(1), redesignation and amendment of former subsection (a)(3) as new subsection (a)(3)(A), new subsection (a)(3)(B) and amendment of subsection (b) filed 1-10-2012; operative 2-9-2012 (Register 2012, No. 2).
6. Amendment of subsections (a) and (d) and new subsections (d)(1)-(4) filed 9-10-2013; operative 1-1-2014 (Register 2013, No. 37).
7. Amendment of subsections (d)(1)-(2), repealer of subsection (d)(3) and subsection renumbering filed 8-24-2015; operative 10/1/2015 (Register 2015, No. 35).
8. Amendment of subsection (b) filed 9-14-2015; operative 1/1/2016 (Register 2015, No. 38
9. Change without regulatory effect amending subsection (a)(3)(A) filed 3-1-2018 pursuant to section 100, title 1, California Code of Regulations (Register 2018, No. 9).
10. Amendment of section heading, section and Note filed 2-8-2023; operative 4/1/2023 (Register 2023, No. 6).