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Ok, here are the facts/circumstances. Did all of my education in Ohio and started my career in Ohio. Due to my wife’s career, we moved to North Carolina and I left my original CPA firm after 9 months (on good terms – it was just a location thing). Always wanted to move down here but didn’t expect it to happen so soon.
I began studying and taking the exam in Ohio and therefore tested under the Ohio jurisdiction. When I moved to NC, I just continued to take the exam under the Ohio jurisdiction – I didn’t think much of it at the time and figured I could just transfer my scores.
Well I submit my application to NC with all the pertinent information including a successful transfer of all of my passing scores from Ohio to NC, from the Ohio state board, with raised seal, etc. I just got the packet back from NC saying I didn’t meet the requirements of 21 NCAC 08F .0105 which states:
“21 NCAC 08F .0105, states that a candidate must pass all sections of the examination with a grade of 75 or higher on each section. A candidate is subject to the following conditioning requirements:
A candidate must obtain a passing grade (75) on all sections of the Exam within an 18-month period;
A candidate may sit for any section of the Exam individually;
A candidate may sit for each section of the Examination up to four times during a one-year period, but not more than one time in a three-month testing window; and
Credit awarded by the Board for passage of a section of the Exam is valid for an 18-month period beginning on the date the section section is taken, not the date of the score notice.”
The last point is what I apparently violated. In Ohio, you have a full 18 months from the end of the testing period whereas in NC it is from the date which you took the exam. As you can see from my signature below and my post history, I used all 18 months (whether that was a good choice or not is a discussion for a different day). Therefore, NC won’t accept my scores BUT I can get my license in Ohio and transfer it successfully and all is well – I will be licensed. Problem is, all Ohio requirements require one to have their experience signed by a CPA with an Ohio license. I obviously don’t have 1 year of experience under an Ohio licensed CPA…
What do I do? I mean… I honestly feel like I cannot be licensed as a CPA now because of what I consider to be a pretty lame technicality unless I move back to Ohio and work for an Ohio licensed CPA… wtf? I have 3 years of experience working directly for CPAs, they just happen to be licensed in other states. Maybe it is my fault for not understanding the differences between NC and OH rules but if you read the above, simply knowing that wouldn’t change anything except I could’ve tried to get the exam passed quicker.
Really depressing. Hoping someone has good news but I am not hopeful.
FAR: 1/12/13 ... 82
REG: 8/30/14 ... 75
AUD: August 2013 ... 89
BEC: July 2013 ... 84DONE
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