California Code
DIVISION 3 - PROFESSIONS AND VOCATIONS GENERALLY
CHAPTER 1 - Accountants

ARTICLE 1 - Administration

Section 5000. - 5000. (a) There is in the Department of Consumer Affairs...

Section 5000.1. - 5000.1. Protection of the public shall be the highest priority...

Section 5000.5. - 5000.5. No public member shall be a current or former...

Section 5001. - 5001. (a) Except as provided in subdivision (b), each member...

Section 5002. - 5002. Each member shall be appointed for a term of...

Section 5003. - 5003. The officers of the board are a president, vice...

Section 5004. - 5004. The president, vice president, and secretary-treasurer shall be elected...

Section 5006. - 5006. The officers of the board shall continue in office...

Section 5007. - 5007. The president shall preside at all meetings of the...

Section 5008. - 5008. The board shall, from time to time, but not...

Section 5009. - 5009. The board shall compile and maintain, or may have...

Section 5009.5. - 5009.5. In the interest of protecting the privacy of applicants...

Section 5010. - 5010. The board may adopt, repeal, or amend such regulations...

Section 5011. - 5011. The board shall designate the location of its principal...

Section 5012. - 5012. The board shall have a seal. (Amended by Stats....

Section 5013. - 5013. The board shall keep records of all proceedings and...

Section 5015. - 5015. The board may employ clerks, examiners and, except as...

Section 5015.6. - 5015.6. The board may appoint a person exempt from civil...

Section 5016. - 5016. A majority of the board shall constitute a quorum...

Section 5017. - 5017. All meetings of the board shall be open and...

Section 5017.1. - 5017.1. The board shall post, within 10 days of board...

Section 5017.5. - 5017.5. (a) The board shall provide a live audio or...

Section 5018. - 5018. The board may by regulation, prescribe, amend, or repeal...

Section 5019. - 5019. Every applicant, when subscribing to an application for certificate...

Section 5020. - 5020. The board may, for the purpose of obtaining technical...

Section 5021. - 5021. The members of the enforcement advisory and qualifications committees...

Section 5022. - 5022. The qualifications committee shall make recommendations and forward its...

Section 5023. - 5023. The board may establish a qualifications committee of its...

Section 5024. - 5024. The board may create and appoint advisory committees, consisting...

Section 5025.1. - 5025.1. (a) The board may contract with and employ certified...

Section 5025.2. - 5025.2. (a) The Legislature finds that there are occasions when...

Section 5025.3. - 5025.3. (a) Whenever the board enters into a contract for...

ARTICLE 1.5 - Continuing Education

Section 5026. - 5026. The Legislature has determined it is in the public...

Section 5027. - 5027. The board shall by regulation prescribe, amend, or repeal...

Section 5028. - 5028. The board may, in accordance with the intent of...

Section 5029. - 5029. The board may establish an advisory continuing education committee...

ARTICLE 2 - General Powers and Definitions

Section 5030. - 5030. “Board” means the California Board of Accountancy. (Amended by...

Section 5031. - 5031. “Committee” means any committee created under the provisions of...

Section 5032. - 5032. “State” when not specifically referring to this State, means...

Section 5033. - 5033. “Certified public accountant” means any person who has received...

Section 5033.1. - 5033.1. For purposes of this chapter, “license” shall also include...

Section 5034. - 5034. “Public accountant” means any person who has registered with...

Section 5035. - 5035. “Person” includes individual, partnership, firm, association, limited liability company,...

Section 5035.1. - 5035.1. “Firm” means a sole proprietorship, a corporation, or a...

Section 5035.2. - 5035.2. “Client”, as used in any context in this chapter,...

Section 5035.3. - 5035.3. For purposes of subdivision (b) of Section 5050 and...

Section 5036. - 5036. Whenever any statute requires that any reports, financial statements,...

Section 5037. - 5037. (a) All statements, records, schedules, working papers and memoranda...

Section 5037.1. - 5037.1. Nothing in subdivision (k) of Section 17406 of the...

Section 5038. - 5038. If any provisions of this chapter or the application...

Section 5040. - 5040. The Legislature finds and declares that it is important...

ARTICLE 3 - Application of Chapter

Section 5050. - 5050. (a) Except as provided in subdivisions (b) and (c)...

Section 5050.1. - 5050.1. (a) Any person that engages in any act that...

Section 5050.2. - 5050.2. (a) The board may revoke, suspend, issue a fine...

Section 5051. - 5051. Except as provided in Sections 5052 and 5053, a...

Section 5052. - 5052. Nothing in this chapter shall apply to any person...

Section 5053. - 5053. Nothing contained in this chapter precludes a person who...

Section 5054. - 5054. (a) Notwithstanding any other provision of this chapter, an...

Section 5055. - 5055. Any person who has received from the board a...

Section 5056. - 5056. Any person who has received from the board a...

Section 5057. - 5057. Notwithstanding any other provision of law, an individual holding...

Section 5058. - 5058. No person or partnership shall assume or use the...

Section 5058.1. - 5058.1. A person or firm may not use any title...

Section 5058.2. - 5058.2. The holder of an inactive license issued by the...

Section 5058.3. - 5058.3. The holder of a retired license issued by the...

Section 5058.4. - 5058.4. The holder of a permit in a military inactive...

ARTICLE 3.5 - Standards of Professional Conduct

Section 5060. - 5060. (a) No person or firm may practice public accountancy...

Section 5061. - 5061. (a) Except as expressly permitted by this section, a...

Section 5062. - 5062. A licensee shall issue a report which conforms to...

Section 5062.2. - 5062.2. A licensee shall not accept employment with a publicly...

Section 5063. - 5063. (a) A licensee shall report to the board in...

Section 5063.1. - 5063.1. Within 10 days of entry of a conviction described...

Section 5063.2. - 5063.2. Within 30 days of payment of all or any...

Section 5063.3. - 5063.3. (a) No confidential information obtained by a licensee, in...

Section 5063.10. - 5063.10. (a) Any restatement of a financial statement that is...

ARTICLE 4 - Applications, Registrations, Permits Generally

Section 5070. - 5070. (a) Permits to engage in the practice of public...

Section 5070.1. - 5070.1. (a) The board may establish, by regulation, a system...

Section 5070.2. - 5070.2. (a) (1) Beginning January 1, 2014, a holder of...

Section 5070.5. - 5070.5. (a) (1) A permit issued under this chapter to...

Section 5070.6. - 5070.6. Except as otherwise provided in this chapter, an expired...

Section 5070.7. - 5070.7. (a) A permit that is not renewed within five...

Section 5070.8. - 5070.8. A permit which has been suspended is subject to...

Section 5072. - 5072. (a) No persons shall engage in the practice of...

Section 5073. - 5073. (a) Application for registration of a partnership shall be...

Section 5076. - 5076. (a) In order to renew its registration in an...

Section 5076.1. - 5076.1. (a) The board shall appoint a peer review oversight...

Section 5078. - 5078. In each office of a certified public accountant or...

Section 5079. - 5079. (a) Notwithstanding any other provision of this chapter, any...

ARTICLE 5 - Certificates, Information and Records

Section 5080. - 5080. The “certified public accountant” license shall be granted by...

Section 5080.1. - 5080.1. The board may require an applicant for a certified...

Section 5081. - 5081. An applicant for an authorization to be admitted to...

Section 5082. - 5082. An applicant for a certified public accountant license shall...

Section 5082.1. - 5082.1. (a) The examination required by the board for the...

Section 5082.2. - 5082.2. A candidate who fails an examination provided for in...

Section 5082.3. - 5082.3. An applicant for a license as a certified public...

Section 5082.4. - 5082.4. A Canadian Chartered Accountant in good standing may be...

Section 5082.5. - 5082.5. The board may give credit to a candidate who...

Section 5086. - 5086. Individuals who, at the time of the enactment of...

Section 5087. - 5087. (a) The board may issue a certified public accountant...

Section 5088. - 5088. (a) Any individual who is the holder of a...

Section 5090. - 5090. An applicant for the certified public accountant license shall...

Section 5092. - 5092. (a) To qualify for the certified public accountant license,...

Section 5092.1. - 5092.1. Notwithstanding subdivision (a) of Section 5093, an applicant who...

Section 5093. - 5093. (a) To qualify for the certified public accountant license,...

Section 5093.5. - 5093.5. (a) Notwithstanding subdivision (b) of Section 5093, the board...

Section 5094. - 5094. (a) In order for education to be qualifying, it...

Section 5094.3. - 5094.3. (a) An applicant for licensure as a certified public...

Section 5094.6. - 5094.6. (a) The board shall, by regulation, adopt guidelines for...

Section 5095. - 5095. (a) To be authorized to sign reports on attest...

ARTICLE 5.1 - Practice Privileges

Section 5096. - 5096. (a) An individual whose principal place of business is...

Section 5096.1. - 5096.1. (a) Any individual, not a licensee of this state,...

Section 5096.2. - 5096.2. (a) (1) Practice privileges may be revoked for any...

Section 5096.4. - 5096.4. (a) The right of an individual to practice in...

Section 5096.5. - 5096.5. Notwithstanding any other provision of this article, an individual...

Section 5096.6. - 5096.6. In addition to the authority otherwise provided for by...

Section 5096.7. - 5096.7. (a) Anywhere the term “license,” “licensee,” “permit,” or “certificate”...

Section 5096.8. - 5096.8. In addition to the authority otherwise provided by this...

Section 5096.9. - 5096.9. (a) The board is authorized to adopt regulations to...

Section 5096.12. - 5096.12. (a) A certified public accounting firm that is authorized...

Section 5096.20. - 5096.20. (a) To ensure that Californians are protected from out-of-state...

Section 5096.21. - 5096.21. (a) (1) On and after January 1, 2016, if...

Section 5096.22. - 5096.22. (a) An individual whose principal place of business is...

ARTICLE 5.5 - Audit Documentation

Section 5097. - 5097. (a) Audit documentation shall be a licensee’s records of...

Section 5098. - 5098. The board may adopt regulations to implement, interpret, and...

ARTICLE 6 - Disciplinary Proceedings

Section 5100. - 5100. After notice and hearing the board may revoke, suspend,...

Section 5100.1. - 5100.1. Notwithstanding any other law, in causes for discipline against...

Section 5100.2. - 5100.2. (a) In addition to the grounds for the denial...

Section 5100.5. - 5100.5. (a) After notice and hearing the board may, for...

Section 5101. - 5101. After notice and hearing the board shall revoke the...

Section 5102. - 5102. The proceedings under this article shall be conducted in...

Section 5103. - 5103. (a) Notwithstanding any other provision of law, the board...

Section 5103.5. - 5103.5. (a) The board shall post on its Internet Web...

Section 5104. - 5104. Any certified public accountant or public accountant whose certificate,...

Section 5105. - 5105. Any certified public accountant or public accountant who is...

Section 5106. - 5106. A plea or verdict of guilty or a conviction...

Section 5107. - 5107. (a) The executive officer of the board may request...

Section 5108. - 5108. In connection with any investigation or action authorized by...

Section 5109. - 5109. The expiration, cancellation, forfeiture, or suspension of a license,...

Section 5110. - 5110. (a) After notice and an opportunity for a hearing,...

Section 5111. - 5111. Cheating on, or subverting or attempting to subvert any...

Section 5112. - 5112. (a) The board may deny an application to take...

Section 5113. - 5113. An individual who has been denied admission to the...

Section 5115. - 5115. (a) A person whose license has been revoked or...

ARTICLE 6.5 - Administrative Penalties

Section 5116. - 5116. (a) The board, after appropriate notice and an opportunity...

Section 5116.1. - 5116.1. In accordance with Section 5116 and applicable regulations, except...

Section 5116.2. - 5116.2. In accordance with Section 5116 and applicable regulations, any...

Section 5116.3. - 5116.3. In accordance with Section 5116 and applicable regulations, any...

Section 5116.4. - 5116.4. (a) The board’s executive officer may request assessment of...

Section 5116.5. - 5116.5. The board may obtain a judgment in any court...

Section 5116.6. - 5116.6. Anywhere the term “licensee” is used in the article...

ARTICLE 7 - Prohibitions and Offenses Against the Chapter Generally

Section 5120. - 5120. Any person who violates Article 3 (commencing with Section...

Section 5121. - 5121. The display or uttering by a person of a...

Section 5122. - 5122. Whenever in the judgment of the board, or with...

ARTICLE 8 - Revenue

Section 5130. - 5130. The board shall charge and collect a fee from...

Section 5131. - 5131. (a) The board may charge and collect an application...

Section 5132. - 5132. (a) All moneys received by the board under this...

Section 5133. - 5133. All money in the Accountancy Fund is hereby appropriated...

Section 5134. - 5134. The amount of fees prescribed by this chapter is...

ARTICLE 9 - Accountancy Corporations

Section 5150. - 5150. An accountancy corporation is a corporation which is registered...

Section 5151. - 5151. An applicant for registration as an accountancy corporation shall...

Section 5152. - 5152. Each accountancy corporation shall file with the board at...

Section 5152.1. - 5152.1. Each accountancy corporation shall renew its permit to practice...

Section 5154. - 5154. Except as provided in Section 5079 of this code...

Section 5155. - 5155. The income of an accountancy corporation attributable to professional...

Section 5156. - 5156. An accountancy corporation shall not do or fail to...

Section 5157. - 5157. The board may formulate and enforce rules and regulations...

Section 5158. - 5158. Each office of an accountancy corporation engaged in the...