What if my public accounting experience does not include 1000 hours in the attest function?
If the candidate has no CPA experience or no report (attest) experience in his/her public accounting experience, the privileges of their license will be restricted to all accounting services, except issuing reports on financial statements. This restriction is designated as a non reporting license, but only the Board and the non reporting licensee will be aware of this restriction unless a member of the public were to inquire. The actual license itself has no restriction on it and we rely on the licensee to provide this information to clients or other members of the public if they are presented in their practice of public accounting with a potential report engagement. Ata that point, the non reporting licensee should review 252 CMR 3.01(5) and make a decision to upgrade the license to be able to perform report services.
