California Board of Accountancy
Governor Edmund G. Brown Jr.
Business, Consumer Services, and Housing Agency
DCA Director Awet Kidane DCA Website


Translate this Site

Difficulty Accessing Material

Notification of Non-Licensee Ownership

TITLE 16. Professional and Vocational Regulations
DIVISION 1. Board of Accountancy Regulations

ARTICLE 9 - Rules of Professional Conduct

§ 51.1. Notification of Non-Licensee Ownership.

(a) Any firm with a nonlicensee owner or owners that has one or more offices located in California shall notify each client served by an office located in California of the actual or potential involvement of a nonlicensee owner or owners in any service to be provided to the client by the firm. Notice shall be provided by any of the following methods:
(1) Providing a statement to each client served by a California office to be signed and dated by the client and retained in the firm's records that states that the client understands that services will or may be provided by a nonlicensee owner of the firm.
(2) Including a statement that the firm has a nonlicensee owner or owners who may provide client services in any contract for services, proposal letter, or engagement letter with the client served by a California office.
(b) A copy of the statement, contract, engagement letter, or proposal letter containing this notice shall be maintained by the public accounting firm in the client's files for a minimum of five years from the date of the notice.

NOTE: Authority cited: Sections 5010, 5018 and 5079, Business and Professions Code. Reference: Section 5079, Business and Professions Code.


General Disclaimer

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.