To work under a licensed CPA means that the CPA must have acted in a supervisory capacity to the applicant in the same employing organization. The CPA must have an active license that has not lapsed.
The CPA must be able to attest to supervising the applicant to the level that he/she can:
- Identify the services performed by the applicant
- Detail the applicant’s job classification and dates
- Attest that the applicant has good moral character and other attributes required of a CPA