California Accountancy Act

CALIFORNIA BUSINESS & PROFESSIONS CODE
DIVISION 3. Professions and Vocations Generally

CHAPTER 1. Accountants

Article 1.-Administration (§5000 - §5025.3)

Section
5000.	Existence of Board of Accountancy.
5000.1.	Public Protection Priority.
5000.5.	Public Board Members.
5001.	Board Members Qualifications and Oath.
5002.	Board Members Tenure.
5003.	Board Officers.
5004.	Tenure of Officers.
5006.	Continuance in Office of Board Officers.
5007.	Duties of Officers.
5008.	Reports Prepared by Board.
5009.	Register of Licensees.
5010.	Regulations.
5011.	Offices of the Board.
5012.	Board Seal.
5013.	Board Records and Use in Evidence.
5015.	Employees of Board.
5015.6.	Executive Officer; Powers and Duties.
5016.	Board Meetings and Quorum.
5017.	Executive Sessions and Open and Public Meetings.
5017.1.	Posting Minutes on the Internet.
5017.5.	Webcasting Meetings.
5018.	Professional Rules and Standards.
5019.	Rules of Professional Conduct.
5020.	Enforcement Advisory Committee.
5021.	Tenure of Enforcement Advisory and Qualifications Committee Members.
5022.	Qualifications Committee Reports and Appeals from Its Actions.
5023.	Qualifications Committee.
5024.	Other Committees.
5025.1.	Accountants to Assist in Investigations.
5025.2.	Expenditure Authority-Enforcement and Litigation.
5025.3.	Encumbrances for Contracts-Period of 24 Months.

Article 1.5.-Continuing Education (§5026 - §5029)

Section
5026.	Continuing Education.
5027.	Continuing Education Regulations.
5028.	Exceptions from Continuing Education Requirements.
5029.	Continuing Education Committee.

Article 2.-General Powers and Definitions (§5030 - §5040)

Section
5030.	"Board" Defined.
5031.	"Committee" Defined.
5032.	"State" Defined.
5033.	"Certified Public Accountant" Defined.
5033.1.	"License" includes "Certificate."
5034.	"Public Accountant" Defined.
5035.	"Person" Defined.
5035.1.	"Firm" Defined.
5035.2.	"Client" Defined.
5035.3.	"Firm" Includes.
5036.	Preparation of State Documents.
5037.	Ownership of Accountants' Work Papers.
5037.1.	Construction of Licensees' Obligations Under Section 5037.
5038.	Partial Invalidity of Chapter.
5040.	Voluntary Taxpayer Contributions.

Article 3.-Application of Chapter (§5050 - §5058.4)

Section
5050.	Practice Without Permit, Temporary Practice.
5050.1.	Consent to Board's Jurisdiction.
5050.2.	Discipline of Out-of-State or Foreign Accountant or Firm.
5051.	Practice of Public Accountancy.
5052.	Persons Excepted.
5053.	Exceptions of Certain Employees, Assistants, and Attorneys at Law.
5054.	Exception for Certain Tax Preparers.
5055.	Title of Certified Public Accountant.
5056.	Title of Public Accountant.
5057.	Licensure & Practice Privilege Exemption.
5058.	Use of Confusing Titles or Designations Prohibited.
5058.1.	Titles in Conjunction with Certified Public Accountant or Public Accountant.
5058.2.	Inactive Designation.
5058.3.	Retired Designation.
5058.4.	Holder of Permit in Military Inactive Status.

Article 3.5.-Standards of Professional Conduct (§5060 - §5063.10)

Section
5060.	Name of Firm.
5061.	Commissions.
5062.	Report Conforming to Professional Standards.
5062.2.	Restrictions on Accepting Employment with an Audit Client.
5063.	Reportable Events.
5063.1.	Reporting by Courts.
5063.2.	Reporting by Insurers.
5063.3.	Disclosure of Confidential Client Information Prohibited.
5063.10.	Restatements.

Article 4.-Applications, Registrations, Permits Generally (§5070 - §5079)

Section
5070.	Public Accountancy Permits and Certificates.
5070.1.	Retired Status.
5070.2.	Military Inactive Status.
5070.5.	Expiration of Permits; Renewal; Continuing Education Requirements.
5070.6.	Renewal of Expired Permits and Effective Date of Renewal of Such Permits.
5070.7.	Failure to Renew Within Five Years; Reinstatement.
5070.8.	Expiration of Suspended or Revoked Permits.
5072.	Requirements for Registration as a Partnership.
5073.	Partnership Applications.
5076.	Peer Review.
5076.1.	Peer Review Oversight Committee.
5078.	Offices Not Under Personal Management of Certified Public Accountant or Public Accountant; Supervision.
5079.	Nonlicensee Ownership of Firms.

Article 5.-Certificates, Information and Records (§5080 - §5095)

Section
5080.	Granting of Certified Public Accountant Certificates.
5080.1.	Personal Appearance of Applicant Before Board.
5081.	Requirements for Admission to Certified Public Accountant Examination.
5082.	Certified Public Accountant Examination.
5082.1.	Administration of Certified Public Accountant Examination.
5082.2.	Reexamination.
5082.3.	Qualification for Examination by Foreign Applicants.
5082.4.	Qualification for Examination by Canadian Chartered Accountants.
5082.5.	Passage of the Exam in Another State.
5086.	Existing Certified Public Accountant Certificates.
5087.	Licensure Requirements: Out-of-State Licensee.
5088.	Out-of-State Certified Public Accountant Applying for California License.
5090.	Education and Experience Requirements.
5092.	Pathway 1. - inoperative as of January 1, 2014
5092.1.	Extension of Time to Qualify.
5093.	Requirements for CPA Licensure.
5094.	Accredited Schools.
5094.3.	Ethics Study Requirements.
5094.6.	Ethics Study and Accounting Study Guidelines.
5095.	Providing Attest Services.

Article 5.1.-Practice Privileges (§5096 - §5096.22)

Section
5096.	Practice Privilege General Requirements.
5096.1.	Practice Without Notice.
5096.2.	Denial of a Practice Privilege.
5096.4.	Administrative Suspension of a Practice Privilege.
5096.5.	Signing Attest Reports.
5096.6.	Delegation of Authority, Executive Officer.
5096.7.	Definitions.
5096.8.	Investigation Authority.
5096.9.	Authority to Adopt Regulations.
5096.12.	Limited Firm Practice.
5096.20.	Information on Out-of-State Licensees with Disqualifying Conditions.
5096.21.	Determination Regarding Out-of-State Practitioners.
5096.22.	Practice Privilege Notification Form and Fee.

Article 5.5.-Audit Documentation (§5097 - §5098)

Section
5097.	Audit Documentation Requirements.
5098.	Audit Documentation Regulations.

Article 6.-Disciplinary Proceedings (§5100 - §5115)

Section
5100.	Discipline in General.
5100.1.	Determining Discipline: Certified or True and Correct Copies of Action
5100.5.	Permanent License Restriction
5101.	Discipline of Partnership.
5102.	Powers and Proceedings.
5103.	Investigations.
5103.5.	Notice of Formal Accusations.
5104.	Relinquishment of Certificate or Permit.
5105.	Delinquency in Payment of Renewal Fee.
5106.	Conviction Defined.
5107.	Payment of Disciplinary Costs; Conditional Renewal.
5108.	Subpoenas.
5109.	Jurisdiction Over Expired, Cancelled, Forfeited, Suspended, or Surrendered License.
5110.	False Statements in Application; Exam Cheating.
5111.	"Cheating" Defined.
5112.	Procedure; Limitation on Actions.
5113.	Readmission to the Examination.
5115.	Petitions for Reinstatement or Reduction of Penalty.

Article 6.5.-Administrative Penalties (§5116 - §5116.6)

Section
5116.	Administrative Penalties General Provisions.
5116.1.	Administrative Penalties-All Accountancy Act Violations.
5116.2.	Administrative Penalties-Specific Accountancy Act Violations.
5116.3.	Administrative Penalties-Subversion of the Examination.
5116.4.	Procedure for Administrative Penalties.
5116.5.	Judgment Ordering Payment of Administrative Penalty.
5116.6.	Definition of "Licensee."

Article 7.-Prohibitions and Offenses Against the Chapter Generally (§5120 - §5122)

Section
5120.	Violations as Misdemeanor.
5121.	Evidence of Violation.
5122.	Injunctions.

Article 8.-Revenue (§5130 - §5134)

Section
5130.	Application Fee.
5131.	Fee for Examination.
5132.	Disposition of Monies.
5133.	Accountancy Fund Appropriation and Compensation of Board Members.
5134.	Fees.

Article 9.-Accountancy Corporations (§5150 - §5158)

Section
5150.	"Accountancy Corporation" Defined.
5151.	Application for Registration as Corporation.
5152.	Corporation Reports.
5152.1.	Accountancy Corporation Renewal of Permit to Practice.
5154.	Directors, Shareholders and Officers Must Be Licensed.
5155.	Disqualified Shareholder Nonparticipation.
5156.	Unprofessional Conduct.
5157.	Accountancy Corporations Regulations.
5158.	Management of Accountancy Corporation Office Must Be Licensed.

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.

CBA Regulations

Relevant California Codes

California Accountancy Act

Quick Hits

Upcoming Events

Announcements