Applicants - Out-of-State Firm Registrant

An accounting firm that is authorized to practice public accountancy in another state and does not have an office in California is required to register with the California Board of Accountancy (CBA) prior to performing the below services for an entity headquartered in California:

• An audit or review of a financial statement
• A compilation of a financial statement when that person expects, or reasonably might expect, that a third party will use the financial statement and the compilation report does not disclose a lack of independence
• An examination of prospective financial information

All forms related to registering or renewing an out-of-state accounting firm can be found at the link below. If you have any questions after reviewing the information provided here, you may contact the CBA’s Initial Licensing Unit by telephone at (916) 561-4301 or by email at pracprivinfo@cba.ca.gov.

Out-of-State Firm Registration Form

Out-of-State Firm Renewal Form