Should I tell new firm that I need time off to take CA bar before or after I accept the offer?

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100% Before. And I would present it just like that. Be up front, tell them it’s paid for and so you would like to take it and do well on it.

Tack on “if this presents any issue, I will forgo the exam and withdraw as obviously my employment here is the top priority.”

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This. 100000%

They are normal ppl. Telling them you already paid for it, and they will give you the time off.

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Mostly normal people, lol.

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I was planning on accepting an in-house offer to join a company based in CA but decided to go with another firm in my current jurisdiction. The in-house role required me to sit for the CA bar. I've paid all the fees and only can get a 30% refund at this point so I still want to take it. Should I tell my new firm that I need some time off to take the bar after I accept their offer? Alternatively, do I just have to take the L, eat the costs, and forgo taking the exam?

If it’s not paid time off, I’d be surprised if the math on costs incurred + income lost while not working to study work out in your favor by still doing the test.

Could be beneficial long term for OP to be barred in California, though

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