Information for Candidates Working in Public Practice
A CPA candidate cannot offer professional or public accounting practice services on their own or through a non-registered firm. For a candidate to gain the practical experience required to register a Professional Accounting Firm (PAF), they must gain experience working at a registered PAF.
CPA candidates who choose to work in public practice must work at a registered PAF. If you are unsure if your organization is a registered PAF, search for the firm on the Verify a CPA Professional Accounting Firm webpage.
More information can be found in the below documents.
Candidate Factsheet: Accounting Services
Candidates in Public Practice FAQs