Cal. Code Regs. Tit. 16, § 12.1 - Experience in Academia
(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.
(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.
Notes
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).
Note: Authority cited: Sections 5010 and 5093, Business and Professions Code. Reference: Section 5093, Business and Professions Code.
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).
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