CALIFORNIA CODE OF REGULATIONS
TITLE 16. Professional and Vocational Regulations
DIVISION 1. Board of Accountancy Regulations
ARTICLE 9 - Rules of Professional Conduct
§ 50. Client Notification.
Every licensee engaged in the practice of public accountancy shall provide notice reasonably calculated to be received by the licensee's clients of the fact that the licensee is licensed by the California Board of Accountancy. For purposes of this section, "licensee" means a Certified Public Account, Public Accountant, accountancy partnership, or accountancy corporation licensed by the California Board of Accountancy. Notice shall be provided by any of the following methods:
(a) Displaying the certificate of licensure issued by the Board in the office or the public area of the premises where the licensee provides the licensed service.
(b) Providing a statement to each client to be signed and dated by the client and retained in that person's records that states the client understands the person is licensed by the California Board of Accountancy.
(c) Including a statement that the licensee is licensed by the California Board of Accountancy either on letterhead or on a contract for services where the notice is placed immediately above the signature line for the client in at least 12 point type.
(d) Posting a notice in a public area of the premises where the licensee provides the licensed services, in at least 48-point type, that states the named licensee is licensed by the California Board of Accountancy.
(e) Any other method of written notice, including a written notice that is electronically transmitted or a written notice posted at an Internet Website.
NOTE: Authority cited: Sections 5010 and 5018, Business and Professions Code. Reference: Section 138, 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.