Firm Licensees

Each time an accountancy firm has a change in partners/shareholders they must notify the CBA within 30 days. The notification must be in writing and signed by a current shareholder/partner, and must contain the full name, license number, and date of association or disassociation for each partner or shareholder change. The CBA has provided the Partner Reporting Worksheet, and the Shareholder Reporting Worksheet to aid in completing this notification. The notification may be emailed to renewalinfo@cba.ca.gov or mailed to the CBA at:

When one accountancy firm acquires another, the acquiring firm should submit a list of new partners/shareholders to the CBA. The notification must be in writing and signed by a current shareholder/partner, and must contain the full name, license number, and date of association or disassociation for each partner or shareholder change. The CBA has provided the Partner Reporting Worksheet, and the Shareholder Reporting Worksheet to aid in completing this notification. The notification may be emailed to renewalinfo@cba.ca.gov or mailed to the CBA at:

The firm that has been acquired should submit a notice of dissolution to the CBA by submitting a letter stating that the firm has been acquired and the license should be dissolved. The letter should specify an effective date and be signed by the managing shareholder/partner.

Corporations To dissolve a corporation you must contact the California Secretary of State's office, and file a Certificate of Election to Wind Up and Dissolve with a Certificate of Dissolution. Information about dissolving a corporation is available on the California Secretary of State's website at www.sos.ca.gov.

Upon completion of the above, submit a letter to the CBA stating the firm has dissolved and provide the effective date. Upon receipt of the letter, the firm's license will be canceled.

Partnerships To dissolve a general partnership, submit a letter to the CBA stating that the firm has been dissolved, and provide the effective date. Upon receipt of the letter, the firm's license will be cancelled.

To dissolve a limited liability partnership, you must contact the Secretary of State and file a Notice of Change of Status. The firm must receive a Tax Clearance Certificate from the Franchise Tax Board before the Notice of Change of Status can be filed. Information on dissolving a limited liability partnership is available on the California Secretary of State's website at www.sos.ca.gov. Information on obtaining the Tax Clearance Certificate is available on the Franchise Tax Board's website at www.ftb.ca.gov.

Upon completion of the above, submit a letter to the CBA stating the firm has been dissolved, and provide the effective date. Upon receipt of the letter, the firm's license will be cancelled.