The Board shall issue a license to applicants who have complied with all the

The Board shall issue a license to applicants who have complied with all the Board’s requirements, including education, examination, and experience. (a) Experience Requirements: In satisfaction of experience requirements, the applicant must submit substantiating written statements, in such form as the Board shall require, from employers or others who have actual knowledge of such facts. (1) Qualifying experience requirements as stated below shall be experience during the three years immediately preceding the date the application for the license is filed with the Board. If the candidate does not meet the experience requirement and make application for licensure within the three year period, all previous CPA examination credits earned will expire, and all parts of the CPA examination must be retaken under the requirements of Rule 2.2. CPA examination. (2) Qualifying experience shall mean a minimum of 2,000 hours of experience gained by full or part-time employment under the supervision and direction of a CPA or the equivalent when considered by the Board in the aggregate. (3) The practical experience of an applicant for licensure must be meaningful with respect to qualifying the applicant for the practice of public accounting. An applicant shall show that he or she provided one or more kinds of services involving the use of accounting or auditing skills, including but not limited to the issuance of reports on financial statements, or one or more kinds of management advisory, financial advisory, or consulting services, or the preparation of tax returns or the furnishing of advice on tax matters, or the equivalent, all of which are under the direction of a CPA licensee, meeting requirements prescribed by the Board by rule. (4) The Board reserves the option of reviewing the work papers, reports, and time records for work submitted for credit as qualifying experience. The Board may require interviews with applicants.