California Board of Accountancy

CBA Members


CBA and Committee Roster


CBA Functions

Created by statute in 1901, the CBA regulates the accounting profession for the public interest; licensed practitioners are the Certified Public Accountant (CPA) and the Public Accountant (PA). By authority of the Accountancy Act, qualifies California candidates for the National Uniform CPA Examination; certifies, licenses, and renews licenses of individual CPAs and PAs; registers CPA partnerships, PA partnerships and corporations. Receives and investigates complaints; takes enforcement action against licensees for violation of CBA statutes and regulations. Monitors compliance with continuing education requirements; reviews work products of CPAs, PAs, and CPA firms to ensure adherence to professional standards. The CBA currently regulates more than 76,000 licensees, the largest group of licensed accounting professionals in the nation.

The CBA is self-funded, supported by fees imposed upon the professional community it regulates. The CBA draws no monies from taxpayers nor the General Fund. By law, examination and initial license fees are established at the level of the actual cost to render services. Renewal fees fund the Enforcement and the Continuing Competency Programs, as well as general administrative functions.

The CBA performs its mission for many stakeholders, including:

  • Consumers of accounting services who require audits, reviews and compilations, tax preparation, financial planning, business advice and management consultation, and a wide variety of related tasks.
  • Individuals and businesses who rely on the integrity of audited financial information; retirement systems, pension plans, and stock exchanges.
  • Governmental and regulatory bodies and donors and trustees of not-for-profit agencies which require audited financial information.

The Licensure Program ensures that individuals possess the necessary knowledge and qualifications to competently and ethically practice public accounting. The examination and license elements of the program provide entry level competence. Because of the dynamic, progressive nature of the profession, licensees continually must update their skills and knowledge to remain qualified to practice. The continuing education and report quality monitoring functions focus on ensuring that licensees maintain the current professional knowledge necessary for competent performance. The CBA, through its Licensure Program, qualifies California candidates for the National Uniform CPA Examination; certifies, licenses, and renews the licenses of individual CPAs and PAs, as well as registers CPA partnerships, PA partnerships and corporations. Contact the CBA at (916) 263-3680 to obtain information about the licensing requirements.

The objective of the CBA's Enforcement Program is to protect consumers, minimize substandard practice, rehabilitate licensees, and discipline licensees, as warranted. This program is staffed with professional Investigative CPAs. The CBA's enforcement activities include investigating complaints against persons practicing without a license and taking enforcement actions against licensees for violations of CBA statutes and regulations. In addition, this program monitors compliance with continuing education requirements, and it actively reviews the work products of CPAs, PAs, and CPA firms to ensure compliance with appropriate accounting standards.