[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-179708-105":3,"detail-sidebar-cat-0-en-105":81,"doc-detail-179708-en":130},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":74,"head_meta":76,"extra_data":78,"updated_unix":80},105,"en","instructions-for-completing-verification-of-experience-by-supervisor-form-4b","Instructions for Completing Verification of Experience by Supervisor Form 4B","","Guidance explains who is eligible to complete the Supervisor Form 4B and what experience qualifies toward CPA licensure. It defines acceptable full-time and part-time accounting-related work involving U.S. accounting, attest, compilation, advisory, financial advisory, tax, or consulting skills under supervision by a properly licensed U.S. CPA. Requirements detail certification periods for initial licenses, endorsements, and foreign endorsements, including limits on when experience may be listed. It also outlines how to report services for U.S. clients, covering independent audits, compilations and reviews, internal/government audits, and forensic accounting.",{"@graph":14,"@context":73},[15,34,56],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/document/","Document",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/document/exam/","Exam",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/document/instructions-for-completing-verification-of-experience-by-supervisor-form-4b/179708/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/instructions-for-completing-verification-of-experience-by-supervisor-form-4b/179708.png","ImageObject",300,407,{"name":42,"@type":43},"Gelato","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-10-21","2026-09-02",true,{"@type":52,"interactionType":53,"userInteractionCount":55},"InteractionCounter",{"@type":54},"ViewAction",8,{"@type":57,"mainEntity":58},"FAQPage",[59,65,69],{"name":60,"@type":61,"acceptedAnswer":62},"Who is allowed to complete Supervisor Form 4B?","Question",{"text":63,"@type":64},"A certified public accountant licensed and properly registered or authorized to practice in a U.S. jurisdiction where the supervisor’s principal place of business is located may complete the form. The supervisor must have acted in a supervisory capacity to the applicant in the same employing organization.","Answer",{"name":66,"@type":61,"acceptedAnswer":67},"What experience counts as acceptable for Form 4B?",{"text":68,"@type":64},"Acceptable experience requires evidence satisfactory to the State Board for Public Accountancy of full-time accounting-related work using U.S. accounting, attest, compilation, management advisory, financial advisory, tax, or consulting skills under the supervisor of a properly licensed CPA. Experience may be earned in public accounting, government, not-for-profit, private industry, or an educational institution, with restrictions on internships and the use of non-U.S. client work.",{"name":70,"@type":61,"acceptedAnswer":71},"How is part-time experience calculated and documented?",{"text":72,"@type":64},"Full-time is treated as a 5-day work week of 35–40 hours per week. Acceptable part-time is no fewer than 20 hours per week, counted as one week of experience for every two weeks worked. Part-time must include supporting documentation showing hours for each week, and an average of part-time work is not accepted.","https://schema.org",{"og:url":32,"og:type":75,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":77,"canonical":32},"index,follow",{"doc_id":79,"site_id":7},179708,1789976040,{"code":4,"msg":82,"data":83},"success",[84,88,92,95,100,105,110,114,119,122,126],{"id":22,"doc_module":4,"doc_module_name":25,"category_name":85,"show_sort_weight":86,"slug":87},"Story & Novel",90,"story-novel",{"id":26,"doc_module":4,"doc_module_name":25,"category_name":89,"show_sort_weight":90,"slug":91},"Literature",80,"literature",{"id":33,"doc_module":4,"doc_module_name":25,"category_name":29,"show_sort_weight":93,"slug":94},70,"exam",{"id":96,"doc_module":4,"doc_module_name":25,"category_name":97,"show_sort_weight":98,"slug":99},5,"Comic",60,"comic",{"id":101,"doc_module":4,"doc_module_name":25,"category_name":102,"show_sort_weight":103,"slug":104},6,"Technology",50,"technology",{"id":106,"doc_module":4,"doc_module_name":25,"category_name":107,"show_sort_weight":108,"slug":109},7,"Healthcare",40,"healthcare",{"id":55,"doc_module":4,"doc_module_name":25,"category_name":111,"show_sort_weight":112,"slug":113},"Research & Report",30,"research-report",{"id":115,"doc_module":4,"doc_module_name":25,"category_name":116,"show_sort_weight":117,"slug":118},9,"Religion & Spirituality",20,"religion-spirituality",{"id":117,"doc_module":4,"doc_module_name":25,"category_name":120,"show_sort_weight":117,"slug":121},"World Cup","world-cup",{"id":123,"doc_module":4,"doc_module_name":25,"category_name":124,"show_sort_weight":123,"slug":125},10,"Lifestyle","lifestyle",{"id":127,"doc_module":4,"doc_module_name":25,"category_name":128,"show_sort_weight":96,"slug":129},19,"General","general",{"code":4,"msg":82,"data":131},{"doc_id":79,"user_id":132,"nickname":42,"user_avatar":133,"doc_module":4,"category_id":33,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":55,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":33,"language":139,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":140,"faqs":141,"seo_title":142,"seo_description":12,"update_tm":143,"read_time":123},19241457091524,"https://us-avatar.wpscdn.com/davatar_276721f389ce27ea32af1340a28f341c","# Instructions for Completing Verification of Experience by Supervisor Form 4B\n\nNOTE:Send these instructions with the Form 4B to each supervisor.  \nwho can complete this form?A certified public accountant licensed in one of the U.S.jurisdictions who is properly licensed and registered orlauthorized to practice in the jurisdiction of their principal place of business.If a CPA supervisor was not properly licensed or registered orauthorized to practice in the jurisdiction where they practiced,the experience cannot be accepted.The CPA must have acted in a supervisorycapacity to the applicant in the same employing organization.  \nwhat is acceptable experience?An applicant must present evidence,satisfactory to the State Board for Public Accountancy,of fll-timelexperience providing accounting services or advice involving the use of U.S.accounting,attest,compilation,management advisory,financialadvisory,tax or consulting skills under the supervision of a certified public accountant as indicated above.Acceptable experience may belearned in a public accounting firm,government,not-for-profit,private industry or an educational institution.Internships may not be acceptedtoward the experience requirement ifit is used to meet the degree requirements or listed for academic credit on the transcript.Only verifiedlexperience from ful-time work performed for U.S.clients and employers can be considered acceptable If the aplicant has not worked ful-timefor a U.S.client or employer,the CPA supervisor must provide aditional supporting documentation to demonstrate the percentages of U.S.clients or employer work.  \n|Full and part time experience.Ful-time employment is considered to be a 5-day work week with 35-40 hours per week,excluding overtime.Acceptable part-time (no fewer than 20 hours per week)experience will be considered on the basis of one week of experience for every twoweeks worked.Part-time experience requires supporting documentation that indicates the number of hours worked for each week during theduration.Supporting documentation may include time cards,iling reports,excel spreadsheets,etc.An average of part time work will not beaccepted.  \nHow much experience must be certified on Form(s)4B?  \n● Initial license:150 semester hour education requirements -must document at least 1 year of acceptable full-time experience (or the  \npat-time equivalent as described above).  \n● Initial license:120 semester hour education requirements -must document at least 2 years of acceptable full-time experience (or the  \npart-time equivalent as described above).  \n● Endorsement of a CPA license issued in another state-must document 4 years of full time experience (or the part-time equivalent asdescribed above)since the out-of-state license was issued and within the last 10 years.Applicants who hold a license issued by anotherstate who cannot document 4 years of post-icense acceptable experience are not eligible for licensure by endorsement and may beprocessed as an initial applicant for licensure.Do not list experience prior to the applicant's date of licensure listed in Section 1.  \n·  Foreign Endorsement-must document 4 years of fulltime experience (or part-time equivalent as described above)since the foreignicense was issued and within the last 10 years.The experience must be certified by a u.S.CPA as described above.Do not listexperience prior to the applicant's date of licensure listed in Section l.  \nApplicants for an initial license based on 15 years of experience in lieu of meeting the education requirements-must document  \nat least 15 years of acceptable full time experience(or the part-time equivalent as described above).  \n## Instructions for Completing Item 7,A-K\n\nIndicate the applicant's service(s)performed for U.S.clients or employers during the attested experience.  \nA.Independent Audit:Includes experience where the applicant was involved:  \n1.in examining financial statements of clients where the application of U.S.generally accepted auditing","cbCaiamwGKu00vZr","https://ap.wps.com/l/cbCaiamwGKu00vZr","pdf",800498,"English","# Instructions for Completing Verification of Experience by Supervisor Form 4B\n## Who can complete this form?\n## What is acceptable experience?\n## Full and part time experience\n## How much experience must be certified on Form(s) 4B?\n## Instructions for Completing Item 7, A-K\n## Indicate applicant’s services performed for U.S. clients or employers\n## Independent Audit\n## Compilations and Reviews\n## Internal, Management, or Government Audit\n## Forensic Accounting","[{\"question\":\"Who is allowed to complete Supervisor Form 4B?\",\"answer\":\"A certified public accountant licensed and properly registered or authorized to practice in a U.S. jurisdiction where the supervisor’s principal place of business is located may complete the form. The supervisor must have acted in a supervisory capacity to the applicant in the same employing organization.\"},{\"question\":\"What experience counts as acceptable for Form 4B?\",\"answer\":\"Acceptable experience requires evidence satisfactory to the State Board for Public Accountancy of full-time accounting-related work using U.S. accounting, attest, compilation, management advisory, financial advisory, tax, or consulting skills under the supervisor of a properly licensed CPA. Experience may be earned in public accounting, government, not-for-profit, private industry, or an educational institution, with restrictions on internships and the use of non-U.S. client work.\"},{\"question\":\"How is part-time experience calculated and documented?\",\"answer\":\"Full-time is treated as a 5-day work week of 35–40 hours per week. Acceptable part-time is no fewer than 20 hours per week, counted as one week of experience for every two weeks worked. Part-time must include supporting documentation showing hours for each week, and an average of part-time work is not accepted.\"}]","Instructions for Completing Verification of Experience by Supervisor Form 4B | PDF",1788337924]