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.The work experience can be obtained through full-time or part-time experience as described in Board Rule 511.122:
- Full time consists of 12 calendar months of full-time employment.
- Part time consists of at least 2,000 hours of employment over a period of not more than two consecutive years where 20 hours of work per week is performed on a continuous basis. Documentation is required.
Non-routine accounting involves attest services as defined in Board Rule 501.52(4) or professional accounting services or professional accounting work as defined in Board Rule 501.52(22), and the use of independent judgment, applying entry level or higher professional accounting knowledge and skills to select, correct, organize, interpret, and present real-world data as accounting entries, reports, statements, and analyses extending over a diverse range of tax, accounting, assurance, and control situations.
Work experience must be gained under the supervision of a CPA who is responsible for supervising, evaluating and reviewing your work. The supervising CPA must hold a current license or permit issued by this Board or by another state board of accountancy. Work experience forms should be submitted with the Application for Issuance of the CPA Certificate after you have passed the CPA Exam.