CBA Regulations

CALIFORNIA CODE OF REGULATIONS
TITLE 16. Professional and Vocational Regulations

DIVISION 1. Board of Accountancy Regulations

Complete CBA Regulations (Printable)

Article 1-General
Section
1.

Definition of "Accountancy Act."

2.

Confusing Titles.

2.4.

Definition of Attest Services and Attest Report.

2.5.

Definition of "Audits."

2.8.

Definition of Satisfactory Evidence."

3.

Notification of Change of Address.

4.

Safe Harbor Language.

5.5.

Substantial Equivalency.

Article 2-Examinations
Section
6.

Examination Required, Passing Grades, Provisions for Disabled Applicants.

6.1.

Additional Requirements for Computer-Based Testing.

7.1.

Credit Status for the Computerized Uniform CPA Examination.

7.2.

Transition to Computer Based Testing. [Repealed]

8.

Examination Final Filing Dates. [Repealed]

8.1.

The Authorization to Test and Notice to Schedule for the Computer-Based Uniform CPA Examination.

8.2.

Requirements for Issuance of the Authorization to Test.

9.1.

Approved Credential Evaluation Service Status.

9.2.

Education Required Under Business and Professions Code Sections 5092 and 5093.

10.

Examination on Rules of Professional Conduct.

11.

Education Required to Apply for Certified Public Accountant License.

11.1.

Accounting Study.

12.

General Experience Required Under Business and Professions Code Section 5093.

12.1.

Experience in Academia.

12.5.

Attest Experience Under Business and Professions Code Section 5095.

13.

Applicants Who Applied for the Examination Prior to May 15, 2002.

Article 2.5-License Status
Section
15.

Retired Status.

15.1.

Application for Retired Status.

15.2.

Renewal of a License in a Retired Status.

15.3.

Restoration of a License from a Retired Status to Active Status.

15.4.

Limitation on Retired Status

16.

Military Inactive Status.

16.1.

Definitions.

16.2.

Status Conversion of a License in a Military Inactive Status.

Article 3-Practice Privileges
Section
18.

Purpose of this Article and Definitions.

19.

Practice Privilege Forms for Individuals.

20.

Registration Forms for Out-of-State Accounting Firms.

21.

Appeals.

22.

Notice of Intent to Administratively Suspend.

Article 4-Practice Privileges (Inoperative on July 1, 2013)
Section
26.

Purpose of this Article. [Repealed]

27.

Qualifications for the Practice Privilege. [Repealed]

28.

Notification. [Repealed]

29.

Term of the Practice Privilege. [Repealed]

31.

Payment of the Fee. [Repealed]

32.

Board Approval Required. [Repealed]

33.

Changes to Information on the Notification. [Repealed]

34.

Response to Board Inquiry. [Repealed]

35.

Continuing Education Requirement. [Repealed]

35.1.

Notice of Intent to Administratively Suspend. [Repealed]

Article 5-Registration
Section
36.

Forfeiture of Eligibility.

36.1.

Out-of-State Licensee.

37.

Reissuance.

37.5.

Fingerprinting and Disclosure Requirements.

Article 6-Peer Review
Section
38.

Purpose of this Article.

39.

Definitions.

40.

Enrollment and Participation.

41.

Firm Responsibilities.

42.

Exclusions.

44.

Notification of Expulsion.

45.

Reporting to the Board.

46.

Document Submission Requirements.

47.

Peer Review Oversight Committee.

48.

Minimum Requirements for a Peer Review Program.

48.1.

Board-Recognition of the American Institute of Certified Public Accountants, Inc. Peer Review Program.

48.2.

Applying to Become a Board-Recognized Peer Review Program.

48.3

Board-Recognized Peer Review Program Provider Reporting Responsibilities.

48.4.

Reconsideration of a Denied Applicant.

48.5.

Withdrawal of Board Recognition.

48.6.

Records of Proceedings.

Article 8-Appeals
Section
49.

Appeals.

Article 9-Rules of Professional Conduct
Section
50.

Client Notification.

50.1.

Attest Client Notification Regarding Composition of Firm Ownership.

51.

Firms with Non-Licensee Owners.

51.1.

Notification of Non-Licensee Ownership.

52.

Response to Board Inquiry.

53.

Discrimination Prohibited.

54.

Confidential Information Defined, Exception.

54.1.

Disclosure of Confidential Information Prohibited.

54.2.

Recipients of Confidential Information.

56.

Commissions-Basic Disclosure Requirement.

56.1.

Commissions-Professional Services Provided to the Client.

56.2.

Commissions-Disclosure Requirement and Other Rules of Professional Conduct.

56.3.

Commissions-Definitions.

56.4.

"Officer" and "Director."

57.

Incompatible Occupations/Conflict of Interest.

58.

Compliance with Standards.

59.

Reporting of Restatements.

60.

Reporting of Investigations by the Securities and Exchange Commission Pursuant to Section 5063(b)(3); Reporting of Notices of Requests for Wells Submissions Pursuant to Section 5063 (b)(4); and Reporting of Investigations by the Public Company Accounting Oversight Board Pursuant to Section 5063(b)(5).

61.

The Reporting of Settlements, Arbitration Awards, and Judgments.

62.

Contingent Fees.

63.

Advertising.

65.

Independence.

67.

Approval of Use of Fictitious Name.

68.

Retention of Client's Records.

68.1.

Working Papers Defined; Retention.

68.2.

Identification of Audit Documentation.

68.3

Retention Period for Audit Documentation.

68.4

The Document Assembly Period and Subsequent Changes in Audit Documentation.

68.5

Audit Documentation Retention and Destruction Policy.

69.

Certification of Applicant's Experience.

Article 10-Fees
Section
70.

Fees.

71.

Abandonment of the Application.

Article 11-Accountancy Corporation Rules
Section
75.4.

Office for Filing.

75.5.

Application; Review of Refusal to Approve.

75.8.

Security for Claims Against an Accountancy Corporation.

75.9.

Shares: Ownership and Transfer.

75.11

Certificate of Registration: Continuing Validity; Notification of Name and Address Changes.

Article 12-Continuing Education Rules
Section
80.

Inactive License Status.

80.1.

Conversion or Restoration to Active Status Prior to Renewal.

80.2.

Continuing Education Requirements Following Conversion or Restoration to Active Status during the Renewal Period.

81.

Continuing Education Requirements for Renewing an Expired License.

87.

Basic Requirements

87.1.

Continuing Education Requirements for New Licensees.

87.5.

Additional Continuing Education Requirements.

87.6.

Records Review Continuing Education Requirements. [Repealed]

87.8.

Regulatory Review Course.

87.9.

Offering a Regulatory Review Course.

88.

Programs Which Qualify.

88.1.

Provider Requirements.

88.2.

Program Measurements.

89.

Control and Reporting.

89.1.

Reports. [Repealed]

90.

Exceptions and Extensions.

93.

Unexpired Licenses.

94.

Failure to Comply.

Article 12.5-Citations and Fines
Section
95.

Citations.

95.1.

Citation Format.

95.2.

Fines.

95.3.

Citation Factors.

95.4.

Failure to Comply with Citation.

95.5.

Appeals

95.6

Unlicensed, Unregulated Practice.

Article 13-Denial, Suspension, and Revocation of Certificates, Permits, or Licenses
Section
98.

Disciplinary Guidelines.

98.1

Mediation Guidelines.

99.

Substantial Relationship Criteria.

99.1.

Rehabilitation Criteria for Denials, Suspensions, Revocations, Restorations, Reduction of Penalty, Etc.

99.2.

Directly and Adversely Financial Crime Criteria.

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