James Kasim is a senior operations and finance executive based in California. A former member of the Report Quality Monitoring Committee of the California State Board of Accountancy, James Kasim has been a licensed certified public accountant (CPA) since 1994.
In California, individuals must fulfill a set of requirements and pass the Uniform CPA Exam to receive their CPA licensure. Requirements include a bachelor’s degree, a minimum number of semester units in accounting and business, and experience with an active CPA. One notable omission from licensure requirements is auditing experience, which has fallen out of favor in recent years.
Once looked at as a way for aspiring CPAs to “pay their dues,” logging audit hours is no longer considered an essential job function for CPAs in California. However, publicly traded companies still require auditing every year, creating a demand for CPAs with auditing and attestation experience. As such, many California CPAs choose to complete the 500 hours necessary to obtain auditing and attestation authority.
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