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