Fictitious Name Permit Applicant

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 section 67 of Title 16. The name of the firm must meet the requirements set forth in section 5060 of the Business and Professions Code and section 75.5 of Title 16. 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.

There is no fee for a fictitious name registration. Fax copies of the application will not be processed.

Any registration issued under this section shall expire five years after the date of issuance unless renewed prior to expiration.

We suggest that you read through the Check Sheet to assist you in completing the application. If you have any questions after reviewing the information provided here, you may contact the Initial Licensing Unit by email at or by calling (916) 561-1701.

Fictitious Name for Sole Practitioner Licensure Application and Check Sheet