A candidate’s qualifying experience may be obtained through the practice of public accounting and/or employment in industry or government. In certain situations employment in academia may also provide experience to obtain some or all of the competency requirements. It may also be obtained through one or more employers, with or without compensation, and may consist of a combination of full-time and part-time employment. Experience must be obtained through the use of accounting, attest, management advisory, financial advisory, tax, tax advisory, or consulting skills. The Board provides the following definitions of these skill areas to assist you in classifying your experience.
These definitions are not intended to be all-inclusive. The Board acknowledges that there are other types of experience that have not been specifically identified in these definitions but could be considered a part of the definition. The Board also recognizes that experience may not be clearly identified with only one skill area or that experience may have elements of more than one skill area. For example, experience with a client's accounting system may have exposed the candidate to both accounting and tax skill areas or experience in consulting may have exposed the candidate to both management advisory and consulting skill areas. Nevertheless, it is the candidate's responsibility to match the experience with the required skill area(s) in order to determine if a particular type of experience fits within a specific skill area. The definitions that the Board has provided are intended to help you match and classify your experience with a skill area.
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