California Board of Accountancy

California License Lookup


California License Lookup Information

When you search for and locate a licensee, you will see the following information listed:

  • Licensee / Firm Name
  • Type of License
  • License Number
  • License Status
  • Experience Completed
  • Expiration Date
  • Issue Date
  • Address of Record
  • Disciplinary Actions / License Restrictions ("yes" or "no")

If a "yes" appears in Disciplinary Actions / License Restrictions, please click on "Details" for further information.

For more information, please see How to Select a CPA.

Please note: Name searches can only be performed under the present name.

The information available through this search is public information pursuant to California Code of Regulations, Title 16, Article 1, Section 3 - Notification of Change of Address and the California Public Records Act.


License Status Definitions


CANCELED

A license is canceled if not renewed within five years following its expiration date. A licensee with a canceled license may reapply as a new applicant and meet the current requirements for approval. Upon approval, a new CPA license number is issued.


CLEAR

The license is current and valid. The licensee can engage in the practice of public accountancy prior to the license expiration date.


CLEAR, PROBATION

The license is current and valid. The licensee can engage in the practice of public accountancy prior to the license expiration date. Additionally, the licensee has been disciplined and may have part of the disciplinary order (for example, revocation or suspension) stayed and may continue to practice under specific terms and conditions. Please contact the CBA for further information.


CLEAR, RESTRICTED

The license is current and valid. The licensee can engage in the practice of public accountancy prior to the license expiration date. Additionally, the licensee has permanent license restriction(s) as part of a disciplinary order (for example, permanently prohibited from performing audits or reviews). Please contact the CBA for further information.


DECEASED

The licensee is deceased.


DELINQUENT

The license was not renewed by its expiration date and is expired. The individual does not have authority to practice public accountancy.


DELINQUENT, PROBATION

The license was not renewed by its expiration date and is expired. The individual does not have authority to practice public accountancy. Additionally, the licensee has been disciplined and may have part of the disciplinary order (for example, revocation or suspension) stayed with specific terms and conditions. Please contact the CBA for further information.


DENIED

The license is denied and no longer valid pursuant to Section 17520 of the Family Code. Any questions should be directed to the Family Support Unit at (916) 323-0884.


INACTIVE

An inactive license is current; however, the licensee is not required to meet the continuing education requirements and is not permitted to engage in the practice of public accountancy.


INACTIVE, PROBATION

An inactive license is current; however, the licensee is not required to meet the continuing education requirements and is not permitted to engage in the practice of public accountancy. Additionally, the licensee has been disciplined and may have part of the disciplinary order (for example, revocation or suspension) stayed with specific terms and conditions. Please contact the CBA for further information.


MILITARY

The license is current. The licensee may not engage in the practice of public accountancy and may not provide public accounting services in private practice (public accounting services to the general public.) If, however, the licensee is required by the military to provide public accounting services while on active duty, the license shall be considered to be in military active status.


RENEWAL IN PROCESS

A renewal application has been submitted and is being processed. Please contact the CBA for further information.


RETIRED STATUS

The licensee is retired and may not engage in the practice of public accountancy.


REVOKED

The individual, partnership, or corporation is no longer licensed as a result of a disciplinary action.


SURRENDERED

The licensee has surrendered the license. The individual, partnership, or corporation is no longer licensed. The CBA, however, may impose discipline against a surrendered license in certain circumstances. Surrender also may require certain conditions be met should the former licensee ever choose to reapply for licensure.


SUSPENDED / DISCIPLINE, PROBATION

The licensee is prohibited from engaging for a specific period of time in the activities for which licensure is required. The licensee has been disciplined and may have part of the disciplinary order (for example, revocation or suspension) stayed with specific terms and conditions. Please contact the CBA for further information.



Experience Completed

All CPAs are authorized to perform a wide range of accounting services, including accounting, compilation preparation, management advisory, financial advisory, tax and consulting services. When selecting a CPA it is very important to ask what type of accounting work the CPA has experience in and typically performs. Compare the CPA's experience to your service needs.

If the services you require include an audit, a review of financial statements, or an examination of prospective financial information, you need to be sure that the CPA signing the report is authorized and qualified to do so. It is important to understand that there is a distinction between a CPA who is authorized by law to sign reports on attest engagements and a CPA who is qualified (due to knowledge and experience) to perform the work that he or she is being hired to perform; this includes signing reports on attest engagements.

Authorized means the CBA has determined that the CPA completed a portion (minimum of 500 hours) of his/her experience required for licensure in attest work. The 500-hour minimum standard ensures entry-level exposure to attest engagements.

Qualified means that regardless of whether a CPA has met the minimum steps to be authorized to sign reports on attest engagements, s/he complies with applicable professional standards, which requires the CPA to undertake only those professional services that s/he can reasonably complete with professional competence, including achieving a level of competence that will assure that the quality of service meets the high level of professionalism required. It is the responsibility of the CPA to evaluate whether his/her specific education, experience, and judgment are adequate to perform the services being requested. As a result, it important to ask the CPA about his/her level and number of years of experience, continuing education, and recent peer review, if any.


The Experience Completed field reflects the type of experience the individual completed in order to obtain his/her CPA license.

A     All CPAs must complete a minimum amount of experience providing any type of service or advice involving the use of accounting, attest, compilation, management advisory, financial advisory, tax, or consulting skills. The experience may have been gained through employment in public accounting, private industry, or government.

This CPA also completed at least 500 hours of experience in attest services, the minimum amount of experience required to sign reports on attest engagements. This experience may have been completed before or after receiving his/her CPA license. This CPA may sign reports on attest engagements.

G     All CPAs must complete a minimum amount of experience providing any type of service or advice involving the use of accounting, attest, compilation, management advisory, financial advisory, tax, or consulting skills. The experience may have been gained through employment in public accounting, private industry, or government.

This CPA can perform a wide range of accounting services, including participating in attest engagements; however, the CPA may not sign reports on attest engagements.


All CPAs who practice public accounting in California must complete 80 hours of acceptable continuing education in the 24-month period preceding his / her license expiration date.

It is important to select a CPA who has completed continuing education consistent with the type of services you are seeking.

Depending on the type of work the CPA performs, certain specialized continuing education may be required. In all instances, it is required that all CPAs complete continuing education which directly contributes to their competence as accountants.

A licensee who performs substantial portions of an attest or compilation engagement is required to complete a portion of his/her continuing education hours in subject matter pertaining to financial statement preparation and/or reporting, auditing, reviews, compilations, industry accounting, attestation services, or assurance services.


All CPAs are required to comply with CBA Regulations section 58, which requires the CPA to comply with all applicable professional standards, including but not limited to, generally accepted accounting principles and generally accepted auditing standards. This includes compliance with ET Section 56, Article V of the American Institute of Certified Public Accountants' Code of Professional Conduct which states that in all engagements and in all responsibilities, each CPA should undertake to achieve a level of competence that will assure that the quality of service meets the high level of professionalism required.

NOTE: The Experience Completed field is left blank for firm licenses, as the designation applies only to individual licenses.