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California Board of Accountancy

Index to the CBA Regulations

CALIFORNIA CODE OF REGULATIONS
TITLE 16. Professional and Vocational Regulations

DIVISION 1. Board of Accountancy Regulations

Complete CBA Regulations (Printable) - as of 04/08/13

Article 1 - General

Section

1

Definition of "Accountancy Act."

2

Confusing Titles.

2.4

Definition of Attest Services and Attest Report.

2.5

Definition of "Audits."

2.8

Definition of Satisfactory Evidence.

3

Notification of Change of Address.

4

Safe Harbor Language.

5

Observance of Rules.

Article 2 - Examinations

Section

6

Examination Required, Passing Grades, Provisions for Disabled Applicants.

6.1

Additional Requirements for Computer-Based Testing.

7.1

Credit Status for the Computerized Uniform CPA Examination.

8

Examination Final Filing Dates.

8.1

Authorization to Test and Notice to Schedule for the Computer-Based Uniform CPA Examination.

8.2

Requirements for Issuance of the Authorization to Test.

9.1

Approved Credential Evaluation Service Status.

9.2

Education Required Under §5092 and 5093.

10

Examination on Rules of Professional Conduct.

11

Education Required to Apply for Certified Public Accountant License.

11.1

Accounting Study.

12

General Experience Required Under §5092 and 5093.

12.5

Attest Experience Under §5095.

13

Applicants Who Applied for the Examination Prior to May 15, 2002.

Article 3 - Waiver of Examination

Section

21

Out-of-State Licensee.

Article 4 - Practice Privileges

Section

26

Purpose of this Article.

27

Qualifications for the Practice Privilege.

28

29

Term of the Practice Privilege.

31

Payment of the Fee.

32

Board Approval Required.

33

Changes to Information on the Notification.

34

Response to Board Inquiry.

35

Continuing Education Requirement.

35.1

Notice of Intent to Administratively Suspend.

Article 5 - Registration

Section

36

Forfeiture of Eligibility.

37

37.5

Fingerprinting and Disclosure Requirements.

Article 6 - Peer Review

Section

38

Purpose of this Article.

39

40

Enrollment and Participation.

41

Firm Responsibilities.

42

43

44

Notification of Expulsion.

45

Reporting to the Board.

46

Document Submission Requirements.

47

Peer Review Oversight Committee.

48

Minimum Requirements for a Peer Review Program.

48.1

Board-Recognition of the AICPA Peer Review Program.

48.2

Applying to Become a Board-Recognized Peer Review Program.

48.3

Board-Recognized Peer Review Program Provider Reporting Responsibilities.

48.4

Reconsideration of a Denied Applicant.

48.5

Withdrawal of Board Recognition.

48.6

Records of Proceedings.

Article 8 - Appeals

Section

49

Article 9 - Rules of Professional Conduct

Section

50

Client Notification.

50.1

Attest Client Notification regarding Composition of Firm Ownership.

51

Firms with Non-Licensee Owners.

51.1

Notification of Non-licensee Ownership.

52

Response to Board Inquiry.

53

Discrimination Prohibited.

54

Confidential Information Defined, Exception.

54.1

Disclosure of Confidential Information Prohibited.

54.2

Recipients of Confidential Information.

56

Commissions -- Basic Disclosure Requirement.

56.1

Commissions -- Professional Services Provided to the Client.

56.2

Commissions -- Disclosure Requirement and Other Rules of Professional Conduct.

56.3

Commissions -- Definitions.

56.4

"Officer" and "Director."

57

Incompatible Occupations / Conflict of Interest.

58

Compliance with Standards.

59

Reporting of Restatements.

60

Reports of Outside Investigations.

61

The Reporting of Settlements, Arbitration Awards, and Judgments.

62

Contingent Fees.

63

65

67

Approval of Use of Fictitious Name.

68

Retention of Client's Records.

68.1

Working Papers Defined; Retention.

68.2

Identification of Audit Documentation.

68.3

Retention Period for Audit Documentation.

68.4

Document Assembly Period and Subsequent Changes in Audit Documentation.

68.5

Audit Documentation Retention and Destruction Policy.

69

Certification of Applicant's Experience.

Article 10 - Fees

Section

70

71

Abandonment of the Application.

Article 11 - Accountancy Corporation Rules

Section

75.4

Office for Filing.

75.5

Application; Review of Refusal to Approve.

75.8

Security for Claims Against an Accountancy Corporation.

75.9

Shares: Ownership and Transfer.

75.11

Certificate of Registration; Continuing Validity; Notification of Name and Address Changes.

Article 12 - Continuing Education Rules

Section

80

Inactive License Status.

81

Continuing Education Requirements for Renewing an Expired License.

87

Basic Requirements.

87.1

Conversion to Active Status Prior to Renewal.

87.5

Additional Continuing Education Requirements.

87.6

Records Review Continuing Education Requirements.

87.7

Continuing Education in the Accountancy Act, Board Regulations, and Other Rules of Professional Conduct.

87.8

Regulatory Review Course.

87.9

Offering a Regulatory Review Course.

88

Programs Which Qualify.

88.1

Provider Requirements.

88.2

Program Measurements.

89

Control and Reporting.

89.1

90

Exceptions and Extensions.

93

Unexpired Licenses.

94

Failure to Comply.

Article 12.5 - Citations and Fines

Section

95

95.1

Citation Format.

95.2

95.3

Citation Factors.

95.4

Failure to Comply with Citation.

95.5

95.6

Unlicensed, Unregulated Practice.

Article 13 - Denial, Suspension, and Revocation of Certificates, Permits, or Licenses

Section

98

Disciplinary Guidelines.

98.1

Mediation Guidelines.

99

Substantial Relationship Criteria.

99.1

Rehabilitation Criteria for Denials, Suspensions, Revocations, Restorations, Reduction of Penalty, Etc..

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Index to the Accountancy Act

Index to Selected Relevant Provisions Of Other California Codes