Business and Professions Code section 5095
(a)
To be authorized to sign reports on attest engagements, a licensee shall complete a minimum of 500 hours of experience, satisfactory to the board, in attest services. The board may, by regulation, also require the completion of specified job tasks associated with performing attest services.(b)
To qualify under this section, verified attest experience shall have been performed in accordance with applicable professional standards. Experience in public accounting shall be completed under the supervision or in the employ of a person licensed or otherwise having comparable authority under the laws of any state or country to engage in the practice of public accountancy and provide attest services. Experience outside of public accounting shall be completed under the supervision of an individual licensed by a state to engage in the practice of public accountancy and perform attest services. An applicant may be required to present work papers or other evidence substantiating that the applicant has met the requirements of this section and any applicable regulations.(c)
The board shall adopt regulations to implement this section, including, but not limited to, a procedure for applicants under Section 5092 or 5093 to qualify under this section.
Source:
Section 5095, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=BPC§ionNum=5095. (updated Jan. 1, 2026; accessed Dec. 22, 2025).
