Experience Requirements

Where may experience be obtained?

Experience may be obtained anywhere in the world – the key is the nature of the experience.

The experience requirement must meet state regulations and must be in US GAAP and GAAS. Experience need not be paid and can be in the form of internships, co-ops, or volunteerism. However, all experience must be obtained under an individual who has held a license or CPA certificate in good standing for at least three years. Further, all experience must be verified by a CPA.

To meet Connecticut requirements, experience attained in a public accounting firm is the easiest to verify. (25 percent of time spent in a public firm must be in attest work and 75 percent may be in other accounting functions.)

Industry experience is more difficult to verify and 100 percent must be in the internal audit function. In addition, the applicant must verify that they have worked in diverse industries and that the internal audit department is independent.

For an initial CPA certificate in Connecticut, prior to Jan. 1, 2000, the experience requirement was three years full time diversified experience. CPA Examination candidates sitting on of after Jan. 1, 2000 (after having satisfied the 150-hour rule) are required to have two years of experience.

www.cscpa.org
This information came directly from this website. Please visit www.cscpa.org