다음은 CPA LICENSING APPLICANT HANDBOOK 의 page 31 에 있는 내용입니다.
TYPE B APPLICANTS – TRANSFER OF EXAMINATION GRADES AND/OR LICENSE STATUS
Under Section 5082.5 of the California Accountancy Act, the Board may give credit to an applicant who has passes the examination in another state or territory, if the members of the Board determine that the standards under which the examination was held are as high as the standards established for the examination in California.
Applicants who passed the exam in a state other than California must have their Uniform CPA Examination grades transferred to California. An Authorization for release of Examination and Licensure Information must be completed by an official of the state of origin, and it must be mailed directly from the state of origin to the California Board of Accountancy. This form is available in the application for licensure package or on the Board’s Web site at www.dca.ca.gov/cba. Applicants who passed the exam in a state other than California may only apply for licensure under Pathway1 or Pathway 2. The Type B Checklist is posted on the Board’s Web site.
위의 밑줄있는 부분을 보시면, 타주에서 시험을 보신 분은 만약 그 주의 시험 Requirement 가 캘리포니아와 비슷하다고 보드에서 판단되어질 때 캘리포니아로 시험을 Transfer 시킬 수가 있습니다. 결과적으로 Requirement 가 갖추어져 있지 않은 상황에서 타주에서 시험을 보시고 시험 합격후 캘리포니아 자격 요건을 갖게 되면 Transfer 를 시키실 수 없는 상황입니다. 학점요구사항 때문에 타주에서 시험보시면 Transfer 가 안 될 수 있으니 이점 꼭 기억해주시기 바랍니다.
