California Board of Accountancy - Report of the Attest Experience Requirement Survey 2015 - Final Report

Sep 4, 2026

Study on California’s CPAlicensure attest experience requirement examines whether the existing 500-hour attest experience is necessary and sufficient to support the California Board of Accountancy’s consumer-protection mission. Conducted in 2014–2015 using California-specific and national surveys, the study was reviewed at the March 17–18, 2016 CBA meeting with CPS HR Consulting. Results indicate stakeholders largely favor maintaining the 500-hour requirement, and the CBA concluded it is sufficient while planning targeted outreach and periodic reassessment.

LanguageEnglish

CategoryResearch & Report

FormatPDF

Pages664

Reading Time27 h 53 min

AccessFree to download

Executive Summary

Overall Respondent Summary

Targeted Stakeholder Audiences

Licensed CPA – 0 to 3 years

Licensed CPA – 10 to 20 years

CPA License Application Pending

Attest Applicants

Non-Attest Applicants

Hiring Managers/Signers CAE Form

CPA in Public Accounting

CPA in Private Industry, Government, or non-CPA

College/University Accounting Program Faculty

Consumers

Other Stakeholder Audiences

Licensed CPA – 3 to 10 years

Licensed CPA – 20+ years

“Other”

Appendix I: Survey Written Responses

CALIFORNIA BOARD OF ACCOUNTANCY Study on the Attest Experience Requirement In 2013, the CBA began examining California’s experience requirement for CPAlicensure. As part of this examination, in 2014, the CBA initiated a study to gather feedback from stakeholders regarding whether the present 500-hour attest experience requirement was necessary and sufficient to support the CBA mission to protect consumers by ensuring only qualified licensees practice public accountancy in accordance with professional standards. The development and implementation of the study for both California licensees and nationally took place in 2014 and 2015. At its March 17-18, 2016 meeting, the CBA discussed the results of the study. The third-party consultant selected to assist with facilitation of the study, CPS HR Consulting, reported on detailed data from the California-specific survey. The CBA also heard details regarding the national survey performed by staff. The California-specific survey results showed that the majority of respondents inmost stakeholder groups wanted to maintain the existing attest experience requirement. The only exception to this was the pending applicants for licensure who did not complete the attest experience requirement. The majority of that group wanted to eliminate the attest experience requirement. The national survey result showed that only five of the 35 responding states currently maintain an attest experience requirement. One of the five is considering elimination of its attest experience requirement. However, of the 30 states that do not currently maintain an attest experience requirement, two reported that they are considering reinstating their attest experience requirement, with one state reporting that it had experienced a significant increase in issues related to the failure to follow professional standards. As a result of its discussion, the CBA concluded that the 500-hour attest experience requirement is sufficient for CPA licensure. Additionally, the CBA concurred that it would (1) increase outreach efforts in educating stakeholders regarding the difference between CPA licensure obtained with “general” versus “attest”experience,(2) periodically evaluate the experience requirement for necessary changes (if any), and (3) watch for changes in other states’ attest experience requirements that may impact California. Final Report California Board of Accountancy Report of the Attest Experience Requirement Survey 2015 SUBMITTED BY: Michael DeSousa Project Manager Geoff Burcaw Senior Lead Consultant Paula North Technical Consultant CPS HR Consulting 241 Lathrop Way Sacramento, CA 95815 t: 916‐471‐3311 f: 916‐561‐8419 mdesousa@cpshr. us Tax ID: 68‐0067209 TABLE OF CONTENTS: Executive Summary ................................................................................................................. 4 Overall Respondent Summary ............................................................................................... 13 Targeted Stakeholder Audiences: .......................................................................................... 15 Licensed CPA – 0 to 3 years: 1,418 Respondents ..................................................................... 15 Licensed CPA – 0 to 3 years: Authorized and Currently Performing Attest Work: 256 Respondents ......................................................................................................................... 16 Licensed CPA – 0 to 3 years: Authorized but not Performing Attest Work: 163 Respondents............................................................................................................................................... 19 Licensed CPA – 0 to 3 years: Not Authorized to Perform Attest Work: 999 Respondents . 22 Licensed CPA – 10 to 20 years: 2,508 Respondents ................................................................. 26 Licensed CPA – 10 to 20 years: Completed

FAQs

What was the purpose of the Attest Experience Requirement Survey study?

The study examined whether California’s current 500-hour attest experience requirement was necessary and sufficient to support the board’s consumer-protection mission for qualified CPA licensure.

What did the California-specific survey indicate about keeping the 500-hour requirement?

Most respondents across stakeholder groups wanted to maintain the existing attest experience requirement, with the main exception being pending applicants who had not completed the requirement and often preferred eliminating it.

What conclusion did the CBA reach and what actions were planned afterward?

The CBA concluded the 500-hour attest experience requirement is sufficient for CPA licensure, and planned expanded outreach differentiating “general” versus “attest” experience, periodic evaluation for necessary changes, and monitoring other states’ policy updates.

Sep 4, 2026

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