I may be wrong but in my state (Indiana), it must be a CPA that has knowledge of your work. No problem for me since my supervisor and many others in my office are CPAs. So, I haven't had to look at the ins and outs of it.

But, I will tell you that one coworker with about 1.5 years experience at our company realized when time to sign that his sup in his prior job had an inactive license and therefore couldn't attest to the 0.5 year needed. It was a big mess. But, the state Accountancy Board allowed him to go to the CPA firm that performed his old company's audit for a signature in lieu of waiting about 8 months to fufill the 2 year experience requirement. The CPA firm person that signed for him had direct knowledge that he had, in fact, worked for his prior company.  Hope this helps!