Fictitious Name Registration
A sole proprietor who wishes to practice under a fictitious name must register with, and be approved by, the California Board of Accountancy (CBA) before practicing and holding out to the public.
You may not practice public accounting using a name other than the one printed on your certificate unless you have also registered that name with the CBA. A fictitious name will not be issued to an accountancy corporation or accountancy partnership.
Licensees intending to operate under a fictitious name should carefully review California Code of Regulations (CCR), Title 16, section 67. The name of the firm must meet the requirements set forth in Business and Professions Code section 5060 and CCR section 75.5. CBA staff is unable to provide guidance regarding whether a particular fictitious name will be considered false and misleading by your clients; therefore, licensees are encouraged to contact their legal counsel for guidance.
If you wish to practice under a fictitious name, please fill out and submit the Fictitious Name for Sole Practitioner Licensure Application and Check Sheet. There is no fee to apply. The application may be emailed to firminfo@cba.ca.gov (preferred) or mailed to the CBA office at:
2450 Venture Oaks Way, Suite 300
Sacramento, CA 95833
Fictitious Name for Sole Practitioner Licensure Application and Check Sheet
Fictitious Name Renewal
Any registration issued under this section shall expire five years after the date of issuance unless renewed prior to expiration. A renewal notice will be sent to your address of record approximately 90 days prior to expiration.
If the fictitious name renewal is not postmarked by the expiration date, the fictitious name will become inoperative and may not be renewed. If the fictitious name is not renewed timely, you will need to apply for a new fictitious name and you cannot practice under the fictitious name until a new fictitious name registration has been issued.
If you have not received your renewal notice within 30 days of expiration, please email renewalinfo@cba.ca.gov to request a duplicate copy.
Address Changes
You are required to notify the CBA of any change of address within 30 days of the change. To change the address of record for the fictitious name, please complete the address change form and submit it to adminunit@cba.ca.gov.
Please note that submitting the address change form will only update the address for the fictitious name. If you wish to change the address for your CPA license you may do so by logging in to your CBA Connect account. Once logged in to CBA Connect, click on “Profile” at the top of the page. To change an address, click on the edit button in the Mailing Address section. To change a phone number or email of record, click on the pencil icon located next to the item you wish to edit.
Name Change
If you wish to practice under a new fictitious name, please submit the Fictitious Name for Sole Practitioner Licensure Application and Check Sheet form. You may not practice under the new name until it has been approved by the CBA.
If you have any questions after reviewing the information provided here, you may contact the Initial Licensing Unit by email at firminfo@cba.ca.gov, by fax at (916) 263-3676, or by calling (916) 561-1701.