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As with all things relating towards acquiring a CPA license, the work experience requirements vary from state to state. Here, we will focus on how to actually acquire that experience, according to each state’s stipulations. For time frames and other data, check out this article.
Most states require direct supervision by a licensed CPA or at least that work experience is signed on by a licensed CPA. The state accountancy boards usually accept the following types of work experience:
The first step to meeting your CPA work experience requirements is to know the type of work that does and does not qualify as CPA work experience in your state. In the table below, we have outlined:
Please note that we advise verifying this information with the state boards themselves, as policies are subject to change. Furthermore, those states that accept IQAB and NASBA’s Mutual Recognition Agreements (MRAs) and similar are likely to be more lenient towards accepting experience acquired in foreign countries than their experience forms and state board regulations seem to suggest.
State | CPA Supervision | Type*(See footnote) | Anywhere in US | Before/ After Education | Before/ After Exam | Experience Under Foreign Licensed Public Accountant | Internship |
|---|---|---|---|---|---|---|---|
Yes | A | Yes | B/A | B/A | Yes | No | |
Yes | A | Yes | B/A | B/A | No | Yes | |
Yes | A | Yes | B/A | B/A | Yes | Yes | |
Yes | A | Yes | B/A | B/A | No | Yes | |
No | A | Yes | B/A | B/A | Yes | Yes | |
Yes | A | Yes | B/A | B/A | Yes | Yes | |
Yes | A | Yes | B/A | B/A | Yes | Yes | |
Yes | A | Yes | B/A | B/A | No | Yes | |
Yes | A | Yes | A | B/A | No | Yes | |
Yes | A | Yes | B/A | B/A | No | Yes | |
Yes | A | Yes | B/A | B/A | Yes | Yes | |
No | C | Yes | B/A | B/A | Yes | No | |
Yes | A | Yes | B/A | B/A | Yes | Yes | |
Yes | A | Yes | B/A | B/A | No | Yes | |
Yes | A | Yes | B/A | B/A | No | Yes | |
No | A | Yes | A | A | No | Yes | |
Yes | A | Yes | B/A | B/A | No | Yes | |
Yes | A | Yes | B/A | B/A | No | Yes | |
Yes | A | Yes | B/A | B/A | No | No | |
Yes | A | Yes | A | B/A | No | Yes | |
Yes | A | Yes | B/A | B/A | Yes | Yes | |
Yes | A | Yes | B/A | B/A | Yes | Yes | |
Yes | A | Yes | B/A | B/A | No | Yes | |
Yes | A | Yes | B/A | B/A | Yes | Yes | |
Yes | A | Yes | B/A | B/A | No | Yes | |
Yes | A | Yes | B/A | B/A | No | Yes | |
Yes | A | Yes | B/A | B/A | Yes | Yes | |
Yes | A | Yes | B/A | B/A | No | Yes | |
Yes | B | Yes | B/A | B/A | Yes | Yes | |
Yes | A | Yes | B/A | B/A | No | Yes | |
Yes | C | Yes | B/A | B/A | No | Yes | |
Yes | A | Yes | B/A | B/A | Yes | Yes | |
Yes | B | Yes | B/A | B/A | Yes | Yes | |
Yes | A | Yes | B/A | B/A | No | Yes | |
Yes | A | Yes | B/A | B/A | No | Yes | |
Yes | B | Yes | B/A | B/A | No | Yes | |
Yes | A | Yes | B/A | B/A | No | Yes | |
No (but a CPA mist sign) | A | Yes | B/A | B | No | Yes | |
Yes | A | Yes | B/A | B/A | Yes | Yes | |
Yes | A | Yes | B/A | B/A | Yes | Yes | |
Yes | A | Yes | B/A | B/A | No | Yes | |
No (verified, yes) | A | Yes | B/A | B/A | No | Yes | |
Yes | A | Yes | B/A | B/A | No | Yes | |
Yes | A | Yes | A | B/A | No | Yes | |
Yes | A | Yes | B/A | B/A | No | Yes | |
Yes | A | Yes | B/A | B/A | No | Yes | |
Yes | A | Yes | B/A | B/A | No | Yes | |
Yes | B | Yes | B/A | B/A | Yes | Yes | |
Yes | B | Yes | B/A | B/A | Yes | Yes | |
Yes | A | Yes | B/A | B/A | No | Yes | |
Yes | A | Yes | B/A | B/A | No | Yes | |
Yes | A | Yes | B/A | B/A | No | Yes | |
Yes | A | Yes | B/A | B/A | Yes | Yes | |
No | A | Yes | B/A | B/A | Yes | Yes | |
Yes | A | Yes | B/A | B/A | Yes | Yes |
* Types of accounting experience requirements:
A. Experience including employment in government, industry, academia, or public practice. It should entail any combination of providing service or advice involving the use of accounting, attest, management advisory, financial advisory, tax or consulting skills.
B. Experience including intensive and diversified experience in auditing or accounting.
C. Experience including any combination of the approved tasks in a partnership, corporation, LLC or sole proprietorship engaged in the practice of public accounting, or any combination of the approved tasks in a governmental or other industry position that is substantially equivalent to a position in the practice of public accounting. Self-employment cannot be counted towards experience requirements. The number of hours for non-public experience will generally vary from the usual hour requirement and should be verified with the state board.
Based on the above table, it seems that the best approach would be to try to find work in a public accounting or auditing firm to cover all bases. Barring that, you should at least ensure that the place where you are working has a CPA on staff with a valid licence who can sign as your supervisor, and that your tasks will meet the above criteria. If there is no CPA on staff, it might not be worthwhile to take a position at that firm, unless you are living in a state that does not require direct supervision.
Most states recognize internships towards fulfilling the CPA experience requirements, although you should be careful to ensure that they fall within the timeframe stipulated relative to your taking the CPA exam. Additionally, you should also take note of whether an internship can count towards both your credit requirement and your experience requirements. Many colleges offer internship opportunities, with some examples being Husson University in Maine, the University of Nevada and St. Edwards University in Texas.
The Big Four and other accounting firms also offer bi-annual internship opportunities. There are certain campuses that they are known to recruit from, while there are others that do not so you will need to research and apply for them on your own. Even if you are using them towards fulfilling your credit requirement for the exam, they can still be useful towards fulfilling your public accounting experience criteria as it can lead to a full-time job offer once you have graduated.
Each state usually has either its own experience verification form or a section of the CPA license application package that needs to be filled in and signed by a supervising CPA or equivalent, if the state allows for it.
To verify the endorser, the form usually requires the applicant to submit the following information for each supervisor:
· The endorser/supervisor’s name
· The supervisor’s current address
· The endorser’s contact information, including their phone number and email address
· The state or country in which they were licensed, including their licence number
Try to get this form filled out and signed by your supervisor before leaving your place of work for another, as it may be difficult to do so a few years down the line.
In cases where the applicant does not have access to a US CPA to verify their work experience, certain states allow for the applicant to apply to NASBA to verify their experience on their behalf. Participating states include Arkansas, Guam, Kentucky, Michigan, Montana, New Hampshire, Oklahoma, Virginia, Washington and the District of Columbia (Washington D.C.) This service is available to both national and international CPA applicants. It costs $600 for domestic experience verification and $800 for international experience verification.
This varies from state to state. A detailed list of states that accept part-time experience can be found here.
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