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Texas State Board of Public Accountancy
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  William Treacy, Executive Director  
 

Certification - CPA Supervision

Board Rule 511.124 provides that work experience submitted to obtain a Texas CPA Certificate must have been under the direct supervision of a licensed CPA.

Work experience must be gained under the supervision of a CPA who is responsible to supervise, evaluate and review your work. The supervising CPA must hold a current license or permit issued by this Board or by another state board of accountancy.

Supervision may be obtained in one of the following ways:

  1. You and the CPA supervisor are both employed by the same firm or company, and you report directly to the CPA supervisor.
  2. You and the CPA supervisor are both employed by the same firm or company, and you report directly to the CPA supervisor; however, your office is in a different city than the supervisor. Additional information is required to describe how the CPA is able to supervise you when you are in different cities.Contact a member of the Qualifications Team.
  3. You are employed at a firm or company where there is no CPA supervisor. The firm or company may engage a CPA firm to provide you with supervision and evaluate and review your work for a specified period of time. The CPA firm that is engaged may not provide attest services for the firm or company.Contact a member of the Qualifications Team to receive a sample engagement.

In addition to thework experience form, two statements are required.

  1. A statement describing the type and amount of experience the CPA possesses that qualifies the individual to supervise you.
  2. A copy of your job description detailing the non-routine accounting work that you perform, or have performed, for this employer.

Work experience forms should be submitted with the Application for Issuance of the CPA Certificate after passing the CPA Exam.

For more information, review work experience on the website.