Board Approval Required
CALIFORNIA CODE OF REGULATIONS
TITLE 16. Professional and Vocational Regulations
DIVISION 1. Board of Accountancy Regulations
ARTICLE 4 - Practice Privileges
§ 32. Board Approval Required.
(a) An individual submitting a Notification Form pursuant to Section 28 who has any of the conditions listed in subsection (c) of this Section may not commence practice under a practice privilege without prior approval of the Board.
(b) A holder of a practice privilege who acquires any of the conditions listed in subsection (c) of this Section during the term of the practice privilege shall cease practicing immediately and shall not begin practicing again without prior approval of the Board.
(c) Conditions requiring Board approval to practice under a practice privilege:
(1) The individual is convicted of a crime other than a minor traffic violation.
(2) The individual has had a revocation, suspension, denial, surrender, or other discipline or sanction involving any license or other authority to practice any profession in California or in any other state or foreign country or to practice before any state, federal, or local court or agency, or the Public Company Accounting Oversight Board (PCAOB), except for the following occurrences:
(A) An action by a state board of accountancy in which the only sanction was a requirement that the individual complete specified continuing education courses.
(B) The revocation of a license or other authority to practice public accountancy, other than the license identified in Item 3 of the Qualification Requirements on the Notification Form, solely because of failure to complete continuing education or failure to renew.
(3) The individual is the subject of an investigation, inquiry, or proceeding by or before a state, federal, or local court or agency (including the PCAOB) involving his or her professional conduct.
(4) The individual held a practice privilege in California that expired while under administrative suspension or with an unpaid fine.
(5) The individual has failed to respond to the satisfaction of the Board to a request for information from the Board regarding a matter related to a current or prior practice privilege.
(6) The individual has been notified by the Board that prior Board approval is required before practice under a new practice privilege may commence.
(7) The individual has had a judgment or arbitration award in an amount of $30,000 or greater entered against him or her in a civil matter involving the professional conduct of the individual.
NOTE: Authority cited: Sections 5010 and 5096.9, Business and Professions Code. Reference: Section 5096, Business and Professions Code.
All information provided by the California Board of Accountancy on this website is made available to provide immediate access for the convenience of interested persons. While the CBA believes the information to be reliable, human or mechanical error remains a possibility, as does delay in the posting or updating of the information. Therefore, the CBA makes no guarantee as to the accuracy, completeness, timeliness, currency, or correct sequencing of the information.
Neither the California Department of Consumer Affairs (DCA), the CBA, nor any of the sources of the information shall be responsible for any errors or omissions, or for the use or results obtained from this information. Other specific cautionary notices may be included on other webpages maintained by the CBA and by DCA.
Please contact us by mail, e-mail, or telephone if you find any inaccuracies.