CapitolBeat a new national pathway to meet CPA licensure requirements .

Based on an initial review , a key difference between California ’ s proposal and the national draft lies in the experience requirements .

California chose to stick with the existing general experience framework to maintain a straightforward and flexible path for candidates . The national exposure draft suggests a pathway with a new experience framework built around one year of general experience along with an additional year of experience that is focused on embedded professional and technical competencies .

The competency-based framework in the national proposal emphasizes a mix of seven professional and three technical competencies . CPA candidates would need to demonstrate all seven professional competencies — such as ethical behavior , critical thinking , business acumen and communication — and at least one of the three technical competencies : audit and assurance , tax , and financial reporting .

These competencies would be assessed and verified by one or more CPA evaluators within the candidate ’ s organization .

When developing its own proposal , the CBA was mindful of ongoing national discussions regarding experience requirements and built in flexibility to allow for future adjustments .

This flexibility ensures that California can consider incorporating competencybased elements if they align with the state ’ s licensing needs .

CalCPA is reviewing the national exposure draft and will provide feedback to ensure the proposed pathway supports practical licensure options while preserving a unified interstate practice system as states modify their requirements .

Once CalCPA ’ s feedback is finalized , it will be shared with members and stakeholders , along with resources like webinars and FAQs to help explain the implications of these licensure changes . These resources will ensure that members have everything they need to provide informed input on the national proposal .

Jason Fox is CalCPA ’ s vice president of advocacy and public affairs . You can reach him at jason . fox @ calcpa . org .

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