text:
(a) An associate registration shall expire one year from the last day of the month in which it was issued.

(b) To renew a registration, the registrant, on or before the expiration date of the registration, shall do the following:

(1) Apply for a renewal on a form prescribed by the board.

(2) Pay a renewal fee prescribed by the board.

(3) Notify the board whether they have been convicted, as defined in Section 490, of a misdemeanor or felony, or whether any disciplinary action has been taken by any regulatory or licensing board in this or any other state, subsequent to the registrant’s last renewal.

(4) Participate in the California law and ethics examination pursuant to Section 4999.53 each year until successful completion of this examination.

(5) Certify under penalty of perjury their compliance with the continuing education requirements set forth in Section 4999.76.

(c) An expired registration may be renewed by completing all of the actions described in paragraphs (1) to (5), inclusive, of subdivision (b).

(d) The associate registration may be renewed a maximum of five times. Registration shall not be renewed or reinstated beyond six years from the last day of the month during which it was issued, regardless of whether it has been revoked. When no further renewals are possible, an applicant may apply for and obtain a subsequent associate registration number if the applicant meets the educational requirements for registration in effect at the time of the application for a subsequent associate registration number and has passed the California law and ethics examination described in Section 4999.53. An applicant who is issued a subsequent associate registration number pursuant to this subdivision shall not be employed or volunteer in a private practice.

history: (History: Amended by Stats. 2022, Ch. 520, Sec. 16. (AB 1759) Effective January 1, 2023.)

article: 6. Revenue

path: 2. HEALING ARTS > 16. Licensed Professional Clinical Counselors > 6. Revenue


kind: section

code: BPC

text:
(a) Licenses issued under this chapter shall expire no more than 24 months after the issue date. The expiration date of the original license shall be set by the board.

(b) To renew an unexpired license described in subdivision (a), the licensee, on or before the expiration date of the license, shall do all of the following:

(1) Apply for a renewal on a form prescribed by the board.

(2) Pay a two‑year renewal fee prescribed by the board.

(3) Certify compliance with the continuing education requirements set forth in Section 4999.76.

(4) Notify the board whether he or she has been convicted, as defined in Section 490, of a misdemeanor or felony, or whether any disciplinary action has been taken by any regulatory or licensing board in this or any other state, subsequent to the licensee’s last renewal.

history: (History: Amended by Stats. 2011, Ch. 148, Sec. 9. (SB 274) Effective August 1, 2011.)

division: 2. HEALING ARTS

chapter: 16. Licensed Professional Clinical Counselors

article: 6. Revenue


text:
Licenses issued under this chapter that have expired may be renewed at any time within three years of expiration. To renew an expired license described in this section, the licensee shall do all of the following:

(a) File an application for renewal on a form prescribed by the board.

(b) Pay a two-year renewal fee prescribed by the board.

(c) Pay a delinquency fee.

(d) Certify compliance with the continuing education requirements set forth in Section 4999.76.

(e) Notify the board whether the licensee has been convicted, as defined in Section 490, of a misdemeanor or felony, or whether any disciplinary action has been taken by any regulatory or licensing board in this or any other state, subsequent to the licensee’s last renewal.

history: (History: Amended by Stats. 2021, Ch. 647, Sec. 70. (SB 801) Effective January 1, 2022.)

article: 6. Revenue


text:
A license that is not renewed within three years after its expiration may not be renewed, restored, reinstated, or reissued, except that a former licensee may apply for and obtain a new license if he or she complies with all of the following:

(a) No fact, circumstance, or condition exists that, if the license were issued, would justify its revocation or suspension.

(b) He or she takes and passes the current examinations required for licensing.

(c) He or she submits an application for initial licensure.

(d) He or she meets the requirements pursuant to Section 4999.51.

history: (History: Amended by Stats. 2012, Ch. 799, Sec. 82. (SB 1575) Effective January 1, 2013.)

article: 6. Revenue


text: A suspended license is subject to expiration and shall be renewed as provided in this article, but that renewal does not entitle the licensee, while it remains suspended and until it is reinstated, to engage in the activity to which the license relates, or in any other activity or conduct in violation of the order or judgment by which it was suspended.

history: (History: Added by Stats. 2009, Ch. 619, Sec. 3. (SB 788) Effective January 1, 2010.)

article: 6. Revenue


text: A revoked license is subject to expiration as provided in this article, but it may not be renewed. If it is reinstated after its expiration, the licensee shall, as a condition precedent to its reinstatement, pay a reinstatement fee in an amount equal to the renewal fee in effect on the last regular renewal date before the date on which it is reinstated, plus the delinquency fee, if any, accrued at the time of its revocation.

article: 6. Revenue


text:
(a) A licensed professional clinical counselor may apply to the board to request that his or her license be placed on inactive status. A licensee who holds an inactive license shall do all of the following:

(1) Pay a biennial fee of one-half of the active renewal fee.

(2) Be exempt from continuing education requirements.

(3) Not engage in the practice of professional clinical counseling in this state.

(4) Otherwise be subject to this chapter.

(b) A licensee on inactive status may have his or her license reactivated by complying with all of the following:

(1) Submitting a request to the board.

(2) Certifying that he or she has not committed any acts or crimes constituting grounds for denial of licensure.

(3) Paying the remaining one-half of the renewal fee.

(4) Completing the following continuing education requirements:

(A) Eighteen hours of continuing education is required within the two years preceding the date of the request for reactivation if the license will expire less than one year from the date of the request for reactivation.

(B) Thirty-six hours of continuing education is required within the two years preceding the date of the request for reactivation if the license will expire more than one year from the date of the request for reactivation.

article: 6. Revenue


text:
(a) (1) The board shall issue, upon submission of a completed application as prescribed by this section and payment of the fee fixed by this chapter, a retired license to a professional clinical counselor who holds a license that is current and active or a license that is inactive, and whose license is not suspended, revoked, or otherwise punitively restricted by the board or subject to disciplinary action under this chapter.

(2) A professional clinical counselor license that has expired shall be issued a retired license by the board upon submission of a completed application as prescribed by this section and payment of the fee fixed by this chapter if both of the following requirements are met:

(A) The license expired within three years from the date of the board’s receipt of a completed application.

(B) Immediately preceding the license expiration, and after the license expiration, the license was not suspended, revoked, or otherwise punitively restricted by the board or subject to disciplinary action under this chapter.

(3) For purposes of this section, “subject to disciplinary action” shall mean that the licensee had an unsatisfied cost recovery, fine or restitution order, an accusation or petition to revoke probation that has been served on the licensee alleging violations of their probation or the chapter, or an unresolved complaint or investigation pending with the board.

(b) To apply for a retired license, the applicant shall submit a completed application to the board providing all of the following information:

(1) Full name as filed with the board.

(2) Board license type, license number, and expiration date.

(3) Date of birth.

(4) Social security number or individual taxpayer identification number.

(5) A statement signed under penalty of perjury that the information provided on the application is true and correct, that the applicant understands that the holder of a retired license may not engage in any activity for which the active license was issued, and that the applicant hereby requests their license to be changed to retired status.

(c) The holder of a retired license issued pursuant to this section shall not engage in any activity for which an active professional clinical counselor license is required.

(d) The holder of a retired license shall utilize their professional title only with the unabbreviated word “retired” directly preceding or directly following the professional title.

(e) The holder of a retired license shall not be required to renew that license.

(f) The holder of a retired license may apply to restore to active status their license to practice professional clinical counseling if that retired license was issued less than three years prior to the date the application to restore the retired license is received by the board. A retired license may be restored to active status one time only. To restore a retired license to active status, the applicant shall meet all of the following requirements:

(1) Submit a completed application to the board containing all of the following information:

(A) Full name as filed with the board.

(B) Original board license type and original license number and expiration date.

(C) Date of birth.

(D) Social security number or individual taxpayer identification number.

(E) Whether they have been convicted, as defined in Section 490, of a misdemeanor or felony, or whether any disciplinary action has been taken by any regulatory or licensing board in this or any other state subsequent to the issuance of the retired license.

(F) A statement signed under penalty of perjury that the information provided on the application is true and correct, that the applicant did not engage in any activity for which an active license is required while the license was in retired status, and that the applicant hereby requests their license to be changed to “active” status.

(2) Has not committed an act or crime constituting grounds for denial of licensure.

(3) Pays the required renewal fee.

(4) Completes the required continuing education as specified in Section 4999.76.

(5) Complies with the fingerprint submission requirements established in Section 144.

(g) An applicant requesting to restore their license pursuant to subdivision (f) whose retired license was issued in accordance with this section less than one year from the date the application to restore the retired license is received by the board shall complete 18 hours of continuing education taken within the two years prior to the date the application to restore the retired license is received by the board. This coursework shall include a minimum of six hours in the subject of California law and ethics.

(h) An applicant requesting to restore their license pursuant to subdivision (f) whose retired license was issued in accordance with this section one or more years from the date the application to restore the retired license is received by the board shall complete 36 hours of continuing education taken within the two years prior to the date the application to restore the retired license is received by the board. This coursework shall include a minimum of six hours in the subject of California law and ethics.

(i) A retired license that was issued three or more years prior shall not be restored. The holder of the retired license may apply for and obtain a new license if all of the following criteria are satisfied:

(1) Has not committed an act or crime constituting grounds for denial of licensure.

(2) Applies for licensure and pays the required fees.

(3) Passes the examinations required for licensure.

(4) Complies with the fingerprint submission requirements established in Section 144.

history: (History: Amended by Stats. 2025, Ch. 787, Sec. 92. (SB 775) Effective January 1, 2026.)

article: 6. Revenue


text: The board shall report each month to the Controller the amount and source of all revenue received pursuant to this chapter and at the same time deposit the entire amount thereof in the State Treasury for credit to the Behavioral Sciences Fund.

article: 6. Revenue


text:
(a) The moneys credited to the Behavioral Sciences Fund under Section 4999.114 shall, upon appropriation by the Legislature, be used for the purposes of carrying out and enforcing the provisions of this chapter.

(b) The board shall keep records that will reasonably ensure that funds expended in the administration of each licensing or registration category bear a reasonable relation to the revenue derived from each category, and shall so notify the department no later than May 31 of each year.

(c) Surpluses, if any, may be used in a way so as to bear a reasonable relation to the revenue derived from each category, and may include, but not be limited to, expenditures for education and research related to each of the licensing or registration categories.

article: 6. Revenue


text:
A licensee or registrant shall give written notice to the board of a name change, giving both the old and new names. The written notice shall be submitted to the board within 30 days of the issuance of a new government-issued photographic identification. The licensee or registrant shall certify the information is correct by signing a statement under penalty of perjury. A copy of both of the following documents evidencing the change shall be submitted with the notice:

(a) A current government-issued photographic identification.

(b) The legal document authorizing the name change, such as a court order or a marriage certificate.

history: (History: Amended by Stats. 2017, Ch. 573, Sec. 24. (SB 800) Effective January 1, 2018.)

article: 6. Revenue


text:
(a) The board shall assess the following fees relating to the licensure of professional clinical counselors:

(1) The fee for the application for licensure shall be two hundred fifty dollars ($250). The board may adopt regulations to set the fee at a higher amount, up to a maximum of five hundred dollars ($500).

(2) The fee for the application for associate registration shall be one hundred fifty dollars ($150). The board may adopt regulations to set the fee at a higher amount, up to a maximum of three hundred dollars ($300).

(3) (A) (i) The fee for the board-administered clinical examination, if the board chooses to adopt this examination in regulations, shall be two hundred fifty dollars ($250). The board may adopt regulations to set the fee at a higher amount, up to a maximum of five hundred dollars ($500).

(ii) The fee for the California law and ethics examination shall be one hundred fifty dollars ($150). The board may adopt regulations to set the fee at a higher amount, up to a maximum of three hundred dollars ($300).

(B) An applicant who fails to appear for an examination, after having been scheduled to take the examination, shall forfeit the examination fees.

(C) The amount of the examination fees shall be based on the actual cost to the board of developing, purchasing, and grading each examination and the actual cost to the board of administering each examination. The written examination fees shall be adjusted periodically by regulation to reflect the actual costs incurred by the board.

(4) The fee for the issuance of a license shall be two hundred dollars ($200). The board may adopt regulations to set the fee at a higher amount, up to a maximum of four hundred dollars ($400).

(5) The fee for the annual renewal of an associate registration shall be one hundred fifty dollars ($150). The board may adopt regulations to set the fee at a higher amount, up to a maximum of three hundred dollars ($300).

(6) The fee for the two-year license renewal shall be two hundred dollars ($200). The board may adopt regulations to set the fee at a higher amount, up to a maximum of four hundred dollars ($400).

(7) The renewal delinquency fee shall be one-half of the fee for license renewal. A person who permits their license to expire shall be subject to the delinquency fee.

(8) The fee for issuance of a retired license shall be forty dollars ($40).

(9) The fee for rescoring an examination shall be twenty dollars ($20).

(10) The fee for issuance of a replacement license or registration shall be twenty dollars ($20).

(11) The fee for issuance of a certificate or letter of good standing shall be twenty-five dollars ($25).

(b) This section shall become operative on January 1, 2021.

history: (History: Amended by Stats. 2021, Ch. 647, Sec. 71. (SB 801) Effective January 1, 2022.)

article: 6. Revenue


text:
(a) In addition to the fees charged pursuant to Section 4999.120 for the biennial renewal of a license pursuant to Section 4999.102, the board shall collect an additional fee of twenty dollars ($20) at the time of renewal. The board shall transfer this amount to the Controller who shall deposit the funds in the Mental Health Practitioner Education Fund.

(b) This section shall become operative on July 1, 2018.

history: (History: Added by Stats. 2017, Ch. 557, Sec. 7. (AB 1188) Effective October 7, 2017. Section operative July 1, 2018, by its own provisions.)

article: 6. Revenue


text: A professional clinical counselor corporation is a corporation that is authorized to render professional services, as defined in Section 13401 of the Corporations Code, so long as that corporation and its shareholders, officers, directors, and employees who are rendering professional services are in compliance with the Moscone-Knox Professional Corporation Act (Part 4 (commencing with Section 13400) of Division 3 of Title 1 of the Corporations Code), this article, and any other statute or regulation pertaining to that corporation and the conduct of its affairs. With respect to a professional clinical counselor corporation, the term “governmental agency” in the Moscone-Knox Professional Corporation Act (Part 4 (commencing with Section 13400) of Division 3 of Title 1 of the Corporations Code) shall be construed to mean the Board of Behavioral Sciences.

history: (History: Amended by Stats. 2021, Ch. 647, Sec. 73. (SB 801) Effective January 1, 2022.)

path: 2. HEALING ARTS > 16. Licensed Professional Clinical Counselors > 7. Professional Clinical Counselor Corporations


text: It shall constitute unprofessional conduct and a violation of this chapter for any person licensed under this chapter to violate, attempt to violate, directly or indirectly, or assist in, or abet the violation of, or conspire to violate, any provision or term of this article, the Moscone-Knox Professional Corporation Act (Part 4 (commencing with Section 13400) of Division 3 of Title 1 of the Corporations Code), or any regulation adopted under those laws.

history: (History: Added by Stats. 2011, Ch. 381, Sec. 13. (SB 146) Effective January 1, 2012.)

article: 7. Professional Clinical Counselor Corporations


text: The name of a professional clinical counselor corporation and any name or names under which it may be rendering professional services shall contain the words “licensed professional clinical counselor” or “professional clinical counselor” and wording or abbreviations denoting a corporate existence. A professional clinical counselor corporation that conducts business under a fictitious business name shall not use any name that is false, misleading, or deceptive, and shall inform each patient, prior to commencement of treatment, that the business is conducted by a professional clinical counselor corporation.


text: Except as provided in Section 13403 of the Corporations Code, each director, shareholder, and officer of a professional clinical counselor corporation shall be a licensed person, as defined in Section 13401 of the Corporations Code.


text: The income of a professional clinical counselor corporation attributable to professional services rendered while a shareholder is a disqualified person, as defined in Section 13401 of the Corporations Code, shall not in any manner accrue to the benefit of that shareholder or his or her shares in the professional clinical counselor corporation.


text: A professional clinical counselor corporation shall not perform or fail to perform any act the performance of which, or for which the failure to perform, would constitute unprofessional conduct under any statute, rule, or regulation. In the conduct of its practice, a professional clinical counselor corporation shall observe and be bound by any statute, rule, or regulation that applies to a licensed professional clinical counselor.


text:
The board may formulate and enforce any rule or regulation to carry out the purposes and objectives of this article, including as follows:

(a) Any rule or regulation that requires that the articles of incorporation or bylaws of a professional clinical counselor corporation shall include a provision that requires the capital stock of the corporation owned by a disqualified person, as defined in Section 13401 of the Corporations Code, or a deceased person to be sold to the corporation or to the remaining shareholders of the corporation within the timeframe that the rule or regulation requires.

(b) Any rule or regulation that requires that a professional clinical counselor corporation shall provide adequate security by insurance or otherwise for claims against the corporation by its patients arising out of the rendering of professional services.


text:
“Qualified autism service provider” means an individual who meets either of the following criteria:

(a) Is certified by a national entity, such as the Behavior Analyst Certification Board, with a certification that is accredited by the National Commission for Certifying Agencies who designs, supervises, or provides treatment for pervasive developmental disorder or autism, provided the services are within the experience and competence of the individual who is nationally certified.

(b) Is licensed as a physician and surgeon, physical therapist, occupational therapist, psychologist, marriage and family therapist, educational psychologist, clinical social worker, professional clinical counselor, speech-language pathologist, or audiologist, pursuant to Division 2 (commencing with Section 500), and who designs, supervises, or provides treatment for pervasive developmental disorder or autism, provided the services are within the experience and competence of the licensee.

history: (History: Added by Stats. 2025, Ch. 413, Sec. 2. (SB 402) Effective January 1, 2026.)

chapter: 17. Qualified Autism Service Providers

path: 2. HEALING ARTS > 17. Qualified Autism Service Providers


text:
“Qualified autism service professional” means an individual who meets all of the following criteria:

(a) Provides behavioral health treatment, which may include clinical case management and case supervision under the direction and supervision of a qualified autism service provider.

(b) Is supervised by a qualified autism service provider.

(c) Provides treatment pursuant to a treatment plan developed and approved by the qualified autism service provider.

(d) Is either of the following:

(1) A behavioral service provider who meets the education and experience qualifications described in Section 54342 of Title 17 of the California Code of Regulations for an Associate Behavior Analyst, Behavior Analyst, Behavior Management Assistant, Behavior Management Consultant, or Behavior Management Program.

(2) (A) A psychological associate, an associate marriage and family therapist, an associate clinical social worker, or an associate professional clinical counselor, as defined and regulated by the Board of Behavioral Sciences or the Board of Psychology.

(B) If an individual meets the requirement described in subparagraph (A), they shall also meet the criteria set forth in the regulations adopted pursuant to Section 4686.4 of the Welfare and Institutions Code for a Behavioral Health Professional.

(e) (1) Has training and experience in providing services for pervasive developmental disorder or autism pursuant to Division 4.5 (commencing with Section 4500) of the Welfare and Institutions Code or Title 14 (commencing with Section 95000) of the Government Code.

(f) Is employed by the qualified autism service provider or an entity or group that employs qualified autism service providers responsible for the autism treatment plan.


text:
“Qualified autism service paraprofessional” means an unlicensed and uncertified individual who meets all of the following criteria:

(a) Is supervised by a qualified autism service provider or qualified autism service professional at a level of clinical supervision that meets professionally recognized standards of practice.

(b) Provides treatment and implements services pursuant to a treatment plan that was developed and approved by the qualified autism service provider.

(c) Meets the education and training qualifications described in Section 54342 of Title 17 of the California Code of Regulations.

(d) Has adequate education, training, and experience, as certified by a qualified autism service provider or an entity or group that employs qualified autism service providers.

(e) Is employed by the qualified autism service provider or an entity or group that employs qualified autism service providers responsible for the autism treatment plan.


citation: BPC § 5000

text:
(a) There is in the Department of Consumer Affairs the California Board of Accountancy, which consists of 15 members, 7 of whom shall be licensees, and 8 of whom shall be public members who shall not be licentiates of the board or registered by the board. The board has the powers and duties conferred by this chapter.

(b) The Governor shall appoint four of the public members, and the seven licensee members as provided in this section. The Senate Committee on Rules and the Speaker of the Assembly shall each appoint two public members. In appointing the seven licensee members, the Governor shall appoint individuals representing a cross section of the accounting profession.

(c) This section shall remain in effect only until January 1, 2029, and as of that date is repealed.

(d) Notwithstanding any other law, the repeal of this section renders the board subject to review by the appropriate policy committees of the Legislature. However, the review of the board shall be limited to reports or studies specified in this chapter and those issues identified by the appropriate policy committees of the Legislature and the board regarding the implementation of new licensing requirements.

history: (History: Amended by Stats. 2024, Ch. 586, Sec. 1. (AB 3251) Effective January 1, 2025. Repealed as of January 1, 2029, by its own provisions.)

division: 3. PROFESSIONS AND VOCATIONS GENERALLY

chapter: 1. Accountants

article: 1. Administration

path: 3. PROFESSIONS AND VOCATIONS GENERALLY > 1. Accountants > 1. Administration


text: Protection of the public shall be the highest priority for the California Board of Accountancy in exercising its licensing, regulatory, and disciplinary functions. Whenever the protection of the public is inconsistent with other interests sought to be promoted, the protection of the public shall be paramount.

history: (History: Added by Stats. 2002, Ch. 107, Sec. 23. Effective January 1, 2003.)

article: 1. Administration


text: No public member shall be a current or former licensee of the board or an immediate family member of a licensee, or be currently or formerly employed by a public accounting firm, bookkeeping firm, or firm engaged in providing tax preparation as its primary business, or have any financial interest in the business of a licensee. Each public member shall meet all of the requirements for public membership on the board as set forth in Chapter 6 (commencing with Section 450) of Division 1.

history: (History: Added by Stats. 2002, Ch. 231, Sec. 2. Effective January 1, 2003.)

article: 1. Administration


citation: BPC § 5001

text:
(a) Except as provided in subdivision (b), each member of the board, except the public members, shall be actively engaged in the practice of public accountancy and shall have been so engaged for a period of not less than five years preceding the date of his appointment. Each member shall be a citizen of the United States and a resident of this state for at least five years next preceding his appointment, and shall be of good character. Within 30 days after their appointment, the members of the board shall take and subscribe to the oath of office as prescribed by the Government Code and shall file the same with the Secretary of State.

(b) One licensee member appointed by the Governor may be an active educator within a program that emphasizes the study of accounting within a college, university, or four-year educational institution.

history: (History: Amended by Stats. 2003, Ch. 807, Sec. 3. Effective January 1, 2004.)

article: 1. Administration


citation: BPC § 5002

text:
Each member shall be appointed for a term of four years and shall hold office until the appointment and qualification of his successor or until one year shall have elapsed since the expiration of the term for which he was appointed, whichever first occurs.

Vacancies occurring shall be filled by appointment for the unexpired term of a person licensed in the same capacity as the person being replaced. No person shall serve more than two terms consecutively. The Governor shall remove from the board any member, except a public member, whose permit to practice has become void, revoked or suspended. The Governor may, after hearing, remove any member of the board for neglect of duty or other just cause.

history: (History: Amended by Stats. 1971, Ch. 716.)

article: 1. Administration


citation: BPC § 5003

text: The officers of the board are a president, vice president and a secretary-treasurer.

history: (History: Amended by Stats. 1959, Ch. 310.)

article: 1. Administration


citation: BPC § 5004

text: The president, vice president, and secretary-treasurer shall be elected by the board for a term of one year from among its members at the time of the annual meeting. The newly elected president, vice president, and secretary-treasurer shall assume the duties of their respective offices at the conclusion of the annual meeting at which they were elected.

history: (History: Amended by Stats. 1996, Ch. 1137, Sec. 2. Effective January 1, 1997.)

article: 1. Administration


citation: BPC § 5006

text: The officers of the board shall continue in office until their successors are elected and qualify.

history: (History: Added by Stats. 1945, Ch. 1353.)

article: 1. Administration


citation: BPC § 5007

text: The president shall preside at all meetings of the board, and in the event of the president’s absence or inability to act, the vice president shall preside. If both the president and vice president are absent or unable to act, the secretary-treasurer shall preside at meetings of the board. The president may designate a board member who is not an officer to preside at a meeting of the board if all officers of the board are absent or unable to act at that meeting. Other duties of the president, vice president, and the duties of the secretary-treasurer, shall be such as the board may prescribe.

history: (History: Amended by Stats. 2021, Ch. 300, Sec. 1. (AB 298) Effective January 1, 2022.)

article: 1. Administration


citation: BPC § 5008

text: The board shall, from time to time, but not less than twice each year, prepare and distribute to all licensees, a report of the activities of the board, including amendments to this chapter and regulations adopted by the board, and may likewise distribute reports of other matters of interest to the public and to practitioners. The board may meet this requirement by electronically distributing these materials via email or making them available on the board’s internet website.

history: (History: Amended by Stats. 2019, Ch. 359, Sec. 3. (AB 1521) Effective January 1, 2020.)

article: 1. Administration


citation: BPC § 5009

text: The board shall compile and maintain, or may have compiled and maintained on its behalf, a register of licensees that contains information that the board determines is necessary for the purposes for which the board was established. The board shall make the register available to any licensee and to the public.

history: (History: Repealed and added by Stats. 1996, Ch. 639, Sec. 2. Effective January 1, 1997.)

article: 1. Administration


text: In the interest of protecting the privacy of applicants and licensees, an email address provided by applicants or licensees to the board pursuant to this chapter shall not be considered a public record and shall not be disclosed pursuant to Section 27 or pursuant to a request under the California Public Records Act (Division 10 (commencing with Section 7920.000) of Title 1 of the Government Code), unless required pursuant to a court order by a court of competent jurisdiction.

history: (History: Amended by Stats. 2022, Ch. 28, Sec. 8. (SB 1380) Effective January 1, 2023.)

article: 1. Administration


citation: BPC § 5010

text: The board may adopt, repeal, or amend such regulations as may be reasonably necessary and expedient for the orderly conduct of its affairs and for the administration of this chapter. The regulations shall be adopted in accordance with Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code.

history: (History: Amended by Stats. 1985, Ch. 106, Sec. 6.)

article: 1. Administration


citation: BPC § 5011

text: The board shall designate the location of its principal office and may establish branch offices in other locations.

history: (History: Added by renumbering Section 5016 by Stats. 1959, Ch. 310.)

article: 1. Administration


citation: BPC § 5012

text: The board shall have a seal.

history: (History: Amended by Stats. 1965, Ch. 299.)

article: 1. Administration


citation: BPC § 5013

text: The board shall keep records of all proceedings and actions by and before the board and before its committees. In any proceeding in court, civil or criminal, copies of those records certified as correct by the executive officer of the board under seal of the board shall be admissible in evidence and shall be prima facie evidence of the correctness of the contents thereof.

history: (History: Amended by Stats. 1984, Ch. 47, Sec. 37. Effective March 21, 1984.)

article: 1. Administration


citation: BPC § 5015

text: The board may employ clerks, examiners and, except as provided by Section 159.5, other assistants in the performance of its duties, and pay salaries and necessary expenses.

article: 1. Administration


text:
The board may appoint a person exempt from civil service who shall be designated as an executive officer and who shall exercise the powers and perform the duties delegated by the board and vested in the executive officer by this chapter.

This section shall remain in effect only until January 1, 2029, and as of that date is repealed.

history: (History: Amended by Stats. 2024, Ch. 586, Sec. 2. (AB 3251) Effective January 1, 2025. Repealed as of January 1, 2029, by its own provisions.)

article: 1. Administration


citation: BPC § 5016

text: A majority of the board shall constitute a quorum for the transaction of any business at any meeting of the board. Notice of each meeting of the board shall be given in accordance with the Bagley-Keene Open Meeting Act (Article 9 (commencing with Section 11120) of Chapter 1 of Part 1 of Division 3 of Title 2 of the Government Code). The board shall meet at the call of the president and executive officer, but not less than twice each year. Any two members of the board may request the executive officer to call a special meeting, and the executive officer, upon receiving that notice, shall call a meeting pursuant to the procedure prescribed herein.

history: (History: Amended by Stats. 2009, Ch. 307, Sec. 64. (SB 821) Effective January 1, 2010.)

article: 1. Administration


citation: BPC § 5017

text:
All meetings of the board shall be open and public, except that the board may hold executive sessions to deliberate on the decision to be reached upon the evidence introduced in a proceeding conducted in accordance with Chapter 5 (commencing with Section 11500), Part 1, Division 3, Title 2, of the Government Code.

The members of the board may hold executive sessions to prepare, approve, grade, or administer examinations and shall have jurisdiction or vote over these functions of preparing, approving, grading, or administering examinations in executive session as provided for in Section 11126 of the Government Code.

history: (History: Amended by Stats. 1986, Ch. 1226, Sec. 2.)

article: 1. Administration


text: The board shall post, within 10 days of board approval, the finalized minutes from meetings of the board that are open and public pursuant to Section 5017 on the board’s internet website. The minutes shall remain on the board’s internet website for at least three years. Providing a link on the internet website to the minutes shall satisfy this requirement.

history: (History: Amended by Stats. 2023, Ch. 510, Sec. 61. (SB 887) Effective January 1, 2024.)

article: 1. Administration


text:
(a) The board shall provide a live audio or video broadcast, on its internet website, of each of its board meetings that are open and public.

(b) (1) If technical failure prevents the board from providing a live broadcast as specified in subdivision (a), that failure shall not constitute a violation of this section if the board exercised reasonable diligence in providing a live broadcast.

(2) Failure to provide a live broadcast of its board meetings due to technical failure shall not prohibit the board from meeting and taking actions.

(c) The recording of the live audio or video broadcast shall remain on the internet website for at least three years. Providing a link on the internet website to the recording of the live audio or video broadcast shall satisfy this requirement.

history: (History: Amended by Stats. 2023, Ch. 510, Sec. 62. (SB 887) Effective January 1, 2024.)

article: 1. Administration


citation: BPC § 5018

text: The board may by regulation, prescribe, amend, or repeal rules of professional conduct appropriate to the establishment and maintenance of a high standard of integrity and dignity in the profession. In addition to the requirements contained in Chapter 4 (commencing with Section 11370) of Part 1 of Division 3 of Title 2 of the Government Code, a copy of the rules shall be provided to every holder of a license under this chapter at least 30 days prior to a date named for a public hearing held for the purpose of receiving and considering objections to any of the proposed provisions. Every licensee of the California Board of Accountancy in this state shall be governed and controlled by the rules and standards adopted by the board.

history: (History: Amended by Stats. 2024, Ch. 586, Sec. 3. (AB 3251) Effective January 1, 2025.)

article: 1. Administration


citation: BPC § 5019

text: Every applicant, when subscribing to an application for certificate or registration, shall acknowledge the fact that the applicant has read and understands the rules of professional conduct adopted by the board.

history: (History: Repealed and added by Stats. 2012, Ch. 661, Sec. 2. (SB 1576) Effective January 1, 2013.)

article: 1. Administration


citation: BPC § 5020

text: The board may, for the purpose of obtaining technical expertise, appoint an enforcement advisory committee of not more than 13 licensees to provide advice and assistance related to the functions specified in Section 5103. The committee shall act only in an advisory capacity, shall have no authority to initiate any disciplinary action against a licensee, and shall only be authorized to report its findings from any investigation or hearing conducted pursuant to this section to the board, or upon direction of the board, to the executive officer.

history: (History: Amended by Stats. 2010, Ch. 415, Sec. 1. (SB 1491) Effective January 1, 2011.)

article: 1. Administration


citation: BPC § 5021

text: The members of the enforcement advisory and qualifications committees shall hold office for two years.

history: (History: Amended by Stats. 2010, Ch. 415, Sec. 2. (SB 1491) Effective January 1, 2011.)

article: 1. Administration


citation: BPC § 5022

text: The qualifications committee shall make recommendations and forward its report to the board for action on any matter on which it is authorized to act. An applicant for registration as a certified public accountant who is aggrieved by any action taken by the committee with respect to their qualifications may appeal to the board in accordance with rules or regulations prescribed by the board. The board on the appeal may give an oral or written examination as an aid in determining whether the applicant is qualified under the terms of this chapter.

history: (History: Amended by Stats. 2023, Ch. 510, Sec. 63. (SB 887) Effective January 1, 2024.)

article: 1. Administration


citation: BPC § 5023

text:
The board may establish a qualifications committee of its own certified public accountant members or other certified public accountants of the state in good standing, to perform the following advisory duties:

(a) To examine the qualifications of all applicants for the license of certified public accountant.

(b) To recommend to the board applicants for the certified public accountant license who fulfill the requirements of this chapter.

history: (History: Amended by Stats. 2009, Ch. 307, Sec. 67. (SB 821) Effective January 1, 2010.)

article: 1. Administration


citation: BPC § 5024

text: The board may create and appoint advisory committees, consisting solely of board members or consisting of board members and other persons who are not board members, for the purpose of making recommendations on matters as may be specified by the board.

history: (History: Amended by Stats. 2010, Ch. 415, Sec. 3. (SB 1491) Effective January 1, 2011.)

article: 1. Administration


text:
(a) The board may contract with and employ certified public accountants and public accountants as consultants and experts to assist in the investigation and prosecution of judicial and administrative matters.

(b) Contracts made pursuant to this section are not subject to Article 4 (commencing with Section 19130) of Chapter 5 of Part 2 of Division 5 of Title 2 of the Government Code, except that the board shall apply the standards set forth in Section 19130 in awarding personal service contracts under this section.

(c) Notwithstanding any other provision of law, the board may contract with these consultants and experts on a sole source basis.

(d) If a person, not a regular employee of the board, is hired or under contract to provide expertise to the board in the evaluation of the conduct of a licensee, and that person is named as a defendant in a civil action for defamation, tortious interference with prospective business advantage, or other civil causes of action directly resulting from opinions rendered, statements made, or testimony given to the board, its committees, staff, legal counsel, or other representatives, or in any proceeding instituted by the board or to which the board is a party, the board shall provide for representation required to defend that person in that civil action and shall indemnify that person for any judgment rendered against him or her. This right of defense and indemnification shall be the same as, and no greater than, the right provided to a public employee pursuant to Section 825 of the Government Code. Nothing herein shall be construed as expanding or limiting any immunity from liability otherwise provided by law.

(e) On or before June 1 of each year, the board shall report to the appropriate policy and fiscal committees of each house of the Legislature the terms of the contract or contracts entered into each fiscal year pursuant to this section. The report shall include the cost, services, terms and duration provided under each contract, the identity of the firms or individuals awarded any contract, and data demonstrating the cost effectiveness of the board’s sole-source contracting in the investigation and prosecution of the board’s enforcement programs.

history: (History: Added by Stats. 1994, Ch. 44, Sec. 1. Effective April 19, 1994.)

article: 1. Administration


text:
(a) The Legislature finds that there are occasions when the California Board of Accountancy urgently requires additional expenditure authority in order to fund unanticipated enforcement and litigation activities. Without sufficient expenditure authority to obtain the necessary additional resources for urgent litigation and enforcement matters, the board is unable to adequately protect the public. Therefore, it is the intent of the Legislature that, apart from, and in addition to, the expenditure authority that may otherwise be established, the California Board of Accountancy shall be given the increase in its expenditure authority in any given current fiscal year that is authorized by the Department of Finance pursuant to the provisions of subdivision (b) of this section, for costs and services in urgent litigation and enforcement matters, including, but not limited to, costs for professional and consulting services and for the services of the Attorney General and the Office of Administrative Hearings.

(b) Notwithstanding Control Section 27.00 of the annual Budget Act, Section 11006 of the Government Code, and the amount listed in the annual Budget Act for expenditure, the Department of Finance shall authorize up to two million dollars ($2,000,000) in additional expenditures for the California Board of Accountancy upon a showing by the board that those funds are necessary for public protection and that the shortfall was not anticipated. These additional expenditures shall be payable from the Accountancy Fund for purposes of the board’s litigation or enforcement activities in any given current fiscal year.

history: (History: Added by Stats. 2004, Ch. 921, Sec. 3. Effective January 1, 2005.)

article: 1. Administration


text:
(a) Whenever the board enters into a contract for litigation or enforcement purposes, including, but not limited to, contracts pursuant to Section 5025.1, funds may be encumbered in the fiscal year the contract is executed and expended at any time during the subsequent 24 months commencing with the last day of the fiscal year in which the contract is executed.

(b) Notwithstanding Section 13340 of the Government Code, funds encumbered for a contract pursuant to subdivision (a) of this section are continuously appropriated without regard to fiscal year, however, the appropriation is limited to the period for which funds are authorized to be encumbered under subdivision (a).

history: (History: Added by Stats. 2004, Ch. 921, Sec. 4. Effective January 1, 2005.)

article: 1. Administration


citation: BPC § 5026

text: The Legislature has determined it is in the public interest to require that certified public accountants and public accountants licensed under provisions of this chapter comply with continuing education requirements adopted by the board as a prerequisite to the renewal of public accountancy licenses on and after December 31, 1974.

history: (History: Added by Stats. 1972, Ch. 716.)

article: 1.5. Continuing Education

path: 3. PROFESSIONS AND VOCATIONS GENERALLY > 1. Accountants > 1.5. Continuing Education


citation: BPC § 5027

text:
The board shall by regulation prescribe, amend, or repeal rules including, but not limited to, all of the following:

(a) A definition of basic requirements for continuing education.

(b) A licensee who plans, directs, or approves any financial or compliance audit report on any governmental agency shall complete a minimum of 24 hours of qualifying continuing education in the area of governmental accounting and auditing or related subjects during the two-year license renewal period.

(c) A licensee who provides audit, review, other attestation services, or issues compiled financial statement reports shall, during the two-year license renewal period, complete a minimum of 24 hours of qualifying continuing education in the area of accounting and auditing related to reporting on financial statements.

(d) A licensee with a valid permit to practice public accountancy shall, within a six-year period, complete a continuing education course on the provisions of this chapter and the rules of professional conduct.

(e) A licensee on inactive status shall complete the continuing education course required by subdivision (d) prior to reentering public practice.

(f) A delineation of qualifying programs for maintaining competency.

(g) A system of control and compliance reporting.

In exercising its power under this section for the interests of consumer protection, the board shall establish standards which will assure reasonable currency of knowledge as a basis for a high standard of practice by licensees. The standards shall be established in a manner to assure that a variety of alternatives are available to licensees to comply with the continuing education requirements for renewal of licenses and taking cognizance of specialized areas of practice.

history: (History: Amended by Stats. 1996, Ch. 639, Sec. 3. Effective January 1, 1997.)

article: 1.5. Continuing Education


citation: BPC § 5028

text: The board may, in accordance with the intent of this article, make exceptions from continuing education requirements for licensees not engaged in public practice, or for reasons of health, military service, or other good cause. If the licensee returns to the practice of public accounting, they shall meet continuing education requirements as the board may determine.

history: (History: Amended by Stats. 2023, Ch. 510, Sec. 64. (SB 887) Effective January 1, 2024.)

article: 1.5. Continuing Education


citation: BPC § 5030

text: “Board” means the California Board of Accountancy.

history: (History: Amended by Stats. 1999, Ch. 657, Sec. 26. Effective January 1, 2000.)

article: 2. General Powers and Definitions

path: 3. PROFESSIONS AND VOCATIONS GENERALLY > 1. Accountants > 2. General Powers and Definitions


citation: BPC § 5031

text: “Committee” means any committee created under the provisions of Article 1 (commencing at Section 5000).

history: (History: Added by Stats. 1959, Ch. 310.)

article: 2. General Powers and Definitions


citation: BPC § 5032

text: “State” when not specifically referring to this State, means any state, territory or insular possession of the United States, or the District of Columbia.

article: 2. General Powers and Definitions


citation: BPC § 5033

text: “Certified public accountant” means any person who has received from the board a certificate of certified public accountant and who holds a valid permit to practice under the provisions of this chapter.

article: 2. General Powers and Definitions


text: For purposes of this chapter, “license” shall also include “certificate.”

history: (History: Added by Stats. 1994, Ch. 1278, Sec. 1.5. Effective January 1, 1995.)

article: 2. General Powers and Definitions


citation: BPC § 5034

text: “Public accountant” means any person who has registered with the board as a public accountant and who holds a valid permit for the practice of public accountancy.

article: 2. General Powers and Definitions


citation: BPC § 5035

text: “Person” includes individual, partnership, firm, association, limited liability company, or corporation, unless otherwise provided.

history: (History: Amended by Stats. 1994, Ch. 1010, Sec. 8. Effective January 1, 1995.)

article: 2. General Powers and Definitions


text: “Firm” means a sole proprietorship, a corporation, or a partnership.

history: (History: Added by Stats. 1986, Ch. 303, Sec. 2.)

article: 2. General Powers and Definitions


text: “Client”, as used in any context in this chapter, means any person for whom public accountancy services are performed or to whom financial products, financial services, or securities are sold or provided at the licensee’s public accountancy practice or through referral to any other location or business in which the certified public accountant has a material interest.

history: (History: Added by Stats. 1989, Ch. 489, Sec. 1.)

article: 2. General Powers and Definitions


text: For purposes of Sections 5054 and 5096.12, “firm” includes any entity that is authorized or permitted to practice public accountancy as a firm under the laws of another state.

history: (History: Amended by Stats. 2024, Ch. 586, Sec. 4. (AB 3251) Effective January 1, 2025.)

article: 2. General Powers and Definitions


text: “Comparable licensure requirements” means another state requires passage of the examination described in Section 5082 and has education and experience requirements, when considered collectively, that meet or exceed the standards established by the board pursuant to Article 5 (commencing with Section 5080).

history: (History: Added by Stats. 2025, Ch. 293, Sec. 1. (AB 1175) Effective January 1, 2026.)

article: 2. General Powers and Definitions


citation: BPC § 5036

text: Whenever any statute requires that any reports, financial statements, and other documents for any department, division, board, commission, or agency of this state be prepared by certified public accountants, the requirement shall be construed to mean a licensee or licensees with a valid permit to practice public accountancy.

history: (History: Amended by Stats. 1996, Ch. 639, Sec. 4. Effective January 1, 1997.)

article: 2. General Powers and Definitions


citation: BPC § 5037

text:
(a) All statements, records, schedules, working papers and memoranda made by a licensee or a partner, shareholder, officer, director, or employee of a licensee, incident to, or in the course of, rendering services to a client in the practice of public accountancy, except the reports submitted by the licensee to the client and except for records that are part of the client’s records, shall be and remain the property of the licensee in the absence of an express agreement between the licensee and the client to the contrary. No such statement, record, schedule, working paper, or memoranda shall be sold, transferred, or bequeathed, without the consent of the client or their personal representative or assignee, to anyone other than one or more surviving partners or stockholders or new partners or stockholders of the licensee, or any combined or merged firm or successor in interest to the licensee.

(b) A licensee shall furnish to their client or former client, upon request and reasonable notice:

(1) A copy of the licensee’s working papers, to the extent that those working papers include records that would ordinarily constitute part of the client’s records and are not otherwise available to the client.

(2) Any accounting or other records belonging to, or obtained from or on behalf of, the client that the licensee removed from the client’s premises or received for the client’s account. The licensee may make and retain copies of documents of the client when they form the basis for work done by them.

history: (History: Amended by Stats. 2023, Ch. 510, Sec. 66. (SB 887) Effective January 1, 2024.)

article: 2. General Powers and Definitions


text: Nothing in subdivision (k) of Section 17406 of the Financial Code or subdivision (a) of Section 17406.1 of the Financial Code shall be construed to impair or impede a licensee’s rights, duties, and obligations under Section 5037.

history: (History: Added by Stats. 1994, Ch. 496, Sec. 1. Effective January 1, 1995.)

article: 2. General Powers and Definitions


citation: BPC § 5038

text: If any provisions of this chapter or the application thereof to any person or circumstances is held invalid, the remainder of the chapter and the application of such provision to other persons or circumstances shall not be affected thereby.

history: (History: Added by renumbering Section 5131 by Stats. 1959, Ch. 310.)

article: 2. General Powers and Definitions


citation: BPC § 5040

text: The Legislature finds and declares that it is important to inform taxpayers that they may make voluntary contributions to certain funds or programs, as provided on the state income tax return. The Legislature further finds and declares that many taxpayers remain unaware of the voluntary contribution check-offs on the state income tax return. Therefore, it is the intent of the Legislature to encourage all persons who prepare state income tax returns, including accountants, to inform their clients in writing, prior to the completion of any state income tax return, that they may make a contribution to any voluntary contribution check-off on the state income tax return if they so choose.

history: (History: Amended by Stats. 1998, Ch. 485, Sec. 2. Effective January 1, 1999.)

article: 2. General Powers and Definitions


citation: BPC § 5050

text:
(a) Except as provided in subdivision (b) of this section, in subdivision (a) of Section 5054, and in Section 5096.12, no person shall engage in the practice of public accountancy in this state unless the person is the holder of a valid permit to practice public accountancy issued by the board or a holder of a practice privilege pursuant to Article 5.1 (commencing with Section 5096).

(b) Nothing in this chapter shall prohibit a person who holds a valid and current license, registration, certificate, permit, or other authority to practice public accountancy from a foreign country, and lawfully practicing therein, from temporarily engaging in the practice of public accountancy in this state incident to an engagement in that country, provided that:

(1) The temporary practice is regulated by the foreign country and is performed under accounting or auditing standards of that country.

(2) The person does not hold themselves out as being the holder of a valid California permit to practice public accountancy or the holder of a practice privilege pursuant to Article 5.1 (commencing with Section 5096).

history: (History: Amended by Stats. 2024, Ch. 586, Sec. 5. (AB 3251) Effective January 1, 2025.)

article: 3. Application of Chapter

path: 3. PROFESSIONS AND VOCATIONS GENERALLY > 1. Accountants > 3. Application of Chapter


text:
(a) Any person that engages in any act that is the practice of public accountancy in this state consents to the personal, subject matter, and disciplinary jurisdiction of the board. This subdivision is declarative of existing law.

(b) Any person engaged in the practice of public accountancy under subdivision (a) is deemed to have appointed the regulatory authority of the state or foreign jurisdiction that issued the person’s permit, certificate, license or other authorization to practice as the person’s agent on whom notice, subpoenas, or other process may be served in any action or proceeding by or before the board against or involving that person.

history: (History: Added by Stats. 2006, Ch. 458, Sec. 3. Effective September 25, 2006.)

article: 3. Application of Chapter


text:
(a) The board may revoke, suspend, issue a fine pursuant to Article 6.5 (commencing with Section 5116), or otherwise restrict or discipline the holder of an authorization to practice under subdivision (b) of Section 5050, subdivision (a) of Section 5054, or Section 5096.12 for any act that would be a violation of this code or grounds for discipline against a licensee or holder of a practice privilege, or grounds for denial of a license or practice privilege under this code. The provisions of the Administrative Procedure Act, including, but not limited to, the commencement of a disciplinary proceeding by the filing of an accusation by the board shall apply to this section. Any person whose authorization to practice under subdivision (b) of Section 5050, subdivision (a) of Section 5054, or Section 5096.12 has been revoked may apply for reinstatement of the authorization to practice under subdivision (b) of Section 5050, subdivision (b) of Section 5054, or Section 5096.12 not less than one year after the effective date of the board’s decision revoking the authorization to practice unless a longer time, not to exceed three years, is specified in the board’s decision revoking the authorization to practice.

(b) The board may administratively suspend the authorization of any person to practice under subdivision (b) of Section 5050, subdivision (a) of Section 5054, or Section 5096.12 for any act that would be grounds for administrative suspension under Section 5096.4 utilizing the procedures set forth in that section.

history: (History: Amended by Stats. 2024, Ch. 586, Sec. 6. (AB 3251) Effective January 1, 2025.)

article: 3. Application of Chapter


citation: BPC § 5051

text:
Except as provided in Sections 5052 and 5053, a person shall be deemed to be engaged in the practice of public accountancy within the meaning and intent of this chapter if they do any of the following:

(a) Hold themselves out to the public in any manner as one skilled in the knowledge, science, and practice of accounting, and as qualified and ready to render professional service as a public accountant for compensation.

(b) Maintain an office for the transaction of business as a public accountant.

(c) Offer to prospective clients to perform for compensation, or does perform on behalf of clients for compensation, professional services that involve or require an audit, examination, verification, investigation, certification, presentation, or review of financial transactions and accounting records.

(d) Prepare or certify for clients reports on audits or examinations of books or records of account, balance sheets, and other financial, accounting and related schedules, exhibits, statements, or reports that are to be used for publication, for the purpose of obtaining credit, for filing with a court of law or with any governmental agency, or for any other purpose.

(e) In general or as an incident to that work, render professional services to clients for compensation in any or all matters relating to accounting procedure and to the recording, presentation, or certification of financial information or data.

(f) Keep books, make trial balances, prepare statements, make audits, or prepare reports, all as a part of bookkeeping operations for clients.

(g) Prepare or sign, as the tax preparer, tax returns for clients.

(h) Prepare personal financial or investment plans or provide to clients products or services of others in implementation of personal financial or investment plans.

(i) Prepare management consulting services to clients.

The activities set forth in subdivisions (f) to (i), inclusive, are “public accountancy” only when performed by a certified public accountant or public accountant, as defined in this chapter.

A person is not engaged in the practice of public accountancy if the only services they engage in are those defined by subdivisions (f) to (i), inclusive, and they do not hold themselves out, solicit, or advertise for clients using the certified public accountant or public accountant designation. A person is not holding themselves out, soliciting, or advertising for clients within the meaning of this section solely by reason of displaying a CPA or PA certificate in their office or identifying themselves as a CPA or PA on other than signs, advertisements, letterhead, business cards, publications directed to clients or potential clients, or financial or tax documents of a client.

history: (History: Amended by Stats. 2023, Ch. 510, Sec. 67. (SB 887) Effective January 1, 2024.)

article: 3. Application of Chapter


citation: BPC § 5052

text:
Nothing in this chapter shall apply to any person who as an employee, independent contractor, or otherwise, contracts with one or more persons, organizations, or entities, for the purpose of keeping books, making trial balances, statements, making audits or preparing reports, all as a part of bookkeeping operations, provided that such trial balances, statements, or reports are not issued over the name of such person as having been prepared or examined by a certified public accountant or public accountant.

Nothing contained in this chapter shall affect, limit or be construed as affecting or limiting the rights of any public accountant who met the requirements of prior statutes and who was registered with the board as a public accountant on or before December 31, 1955.

history: (History: Added by renumbering Section 5062 by Stats. 1959, Ch. 310.)

article: 3. Application of Chapter


citation: BPC § 5053

text:
Nothing contained in this chapter precludes a person who is not a certified public accountant or public accountant from serving as an employee of, or an assistant to, a certified public accountant or public accountant or partnership or a corporation composed of certified public accountants or public accountants holding a permit to practice pursuant to this chapter if the employee or assistant works under the control and supervision of a certified public accountant, or a public accountant authorized to practice public accountancy pursuant to this chapter and if the employee or assistant does not issue any statement over their name.

This section does not apply to an attorney at law in connection with the practice of law.

history: (History: Amended by Stats. 2023, Ch. 510, Sec. 68. (SB 887) Effective January 1, 2024.)

article: 3. Application of Chapter


citation: BPC § 5054

text:
(a) Notwithstanding any other provision of this chapter, an individual or firm holding a valid and current license, certificate, or permit to practice public accountancy from another state may prepare tax returns for natural persons who are California residents or estate tax returns for the estates of natural persons who were clients at the time of death without obtaining a permit to practice public accountancy issued by the board under this chapter or a practice privilege pursuant to Article 5.1 (commencing with Section 5096) provided that the individual or firm does not physically enter California to practice public accountancy pursuant to Section 5051, does not solicit California clients, and does not assert or imply that the individual or firm is licensed or registered to practice public accountancy in California.

(b) The board may, by regulation, limit the number of tax returns that may be prepared pursuant to subdivision (a).

history: (History: Added by Stats. 2005, Ch. 658, Sec. 26. Effective January 1, 2006.)

article: 3. Application of Chapter


citation: BPC § 5055

text: Any person who has received from the board a certificate of certified public accountant, or who is authorized to practice public accountancy in this state pursuant to Article 5.1 (commencing with Section 5096), may, subject to Section 5051, be styled and known as a “certified public accountant” and may also use the abbreviation “C.P.A.” No other person, except a firm registered under this chapter, shall assume or use that title, designation, or abbreviation or any other title, designation, sign, card, or device tending to indicate that the person using it is a certified public accountant.

history: (History: Amended by Stats. 2015, Ch. 430, Sec. 1. (AB 181) Effective January 1, 2016.)

article: 3. Application of Chapter


citation: BPC § 5056

text: Any person who has received from the board a certificate of public accountant may, subject to Section 5051, be styled and known as a “public accountant” and may also use the abbreviation “P.A.” No other person, except a firm registered under this chapter, shall assume or use that title, designation, or abbreviation or any other title, designation, sign, card, or device tending to indicate that the person using it is a public accountant.

history: (History: Amended by Stats. 1998, Ch. 878, Sec. 34. Effective January 1, 1999.)

article: 3. Application of Chapter


citation: BPC § 5057

text:
Notwithstanding any other provision of law, an individual holding a valid and current license, certificate, or permit to practice public accountancy from another state shall be exempt from the requirement to obtain a permit to practice public accountancy issued by the board under this chapter or to secure a practice privilege pursuant to Article 5.1 (commencing with Section 5096) if all of the following conditions are satisfied:

(a) The individual’s client is located in another state.

(b) The individual’s engagement with the client relates to work product to be delivered in another state.

(c) The individual does not solicit California clients, or have their principal place of business in this state.

(d) The individual does not assert or imply that they are licensed to practice public accountancy in California.

(e) The individual’s practice of public accountancy in this state on behalf of the client located in another state is of a limited duration, not extending beyond the period required to service the engagement for the client located in another state.

(f) The individual’s practice of public accountancy in this state specifically relates to servicing the engagement for the client located in another state.

history: (History: Amended by Stats. 2023, Ch. 510, Sec. 69. (SB 887) Effective January 1, 2024.)

article: 3. Application of Chapter


citation: BPC § 5058

text: No person or partnership shall assume or use the title or designation “chartered accountant,” “certified accountant,” “enrolled accountant,” “registered accountant” or “licensed accountant,” or any other title or designation likely to be confused with “certified public accountant” or “public accountant,” or any of the abbreviations “C.A.,” “E.A.,” “R.A.,” or “L.A.,” or similar abbreviations likely to be confused with “C.P.A.” or “P.A.”; provided, that any person qualified as a certified public accountant under this chapter who also holds a comparable title granted under the laws of another country may use such title in conjunction with the title of “certified public accountant” or “C.P.A.” and provided, that any person enrolled to practice before the Internal Revenue Service and recognized as an enrolled agent may use the abbreviation “E.A.”

history: (History: Amended by Stats. 1979, Ch. 25.)

article: 3. Application of Chapter


text:
A person or firm may not use any title or designation in connection with the designation “certified public accountant” or “public accountant” that is false or misleading.

The board may adopt regulations covering the use of titles or designations.

history: (History: Added by Stats. 1998, Ch. 878, Sec. 35. Effective January 1, 1999.)

article: 3. Application of Chapter


text: The holder of an inactive license issued by the board pursuant to Section 462, when lawfully using the title “certified public accountant,” the CPA designation, or any other reference that would suggest that the person is licensed by the board on materials such as correspondence, internet websites, business cards, nameplates, or name plaques, shall place the term “inactive” immediately after that designation.

history: (History: Amended by Stats. 2023, Ch. 510, Sec. 70. (SB 887) Effective January 1, 2024.)

article: 3. Application of Chapter


text: The holder of a retired license issued by the board pursuant to Section 5070.1, when lawfully using the title “certified public accountant,” the CPA designation, or any other reference that would suggest that the person is licensed by the board on materials such as correspondence, internet websites, business cards, nameplates, or name plaques, shall place the term “retired” immediately after that title, designation, or reference.

history: (History: Amended by Stats. 2023, Ch. 510, Sec. 71. (SB 887) Effective January 1, 2024.)

article: 3. Application of Chapter


text: The holder of a permit in a military inactive status issued by the board pursuant to Section 5070.2, when lawfully using the title “certified public accountant,” the CPA designation, or any other reference that would suggest that the person is licensed by the board, on materials such as correspondence, internet websites, business cards, nameplates, or name plaques, shall place the term “military inactive” immediately after that title, designation, or reference.

history: (History: Amended by Stats. 2023, Ch. 510, Sec. 72. (SB 887) Effective January 1, 2024.)

article: 3. Application of Chapter


citation: BPC § 5060

text:
(a) No person or firm may practice public accountancy under any name which is false or misleading.

(b) No person or firm may practice public accountancy under any name other than the name under which the person or firm holds a valid permit to practice issued by the board.

(c) Notwithstanding subdivision (b), a sole proprietor may practice under a name other than the name set forth on their permit to practice, provided the name is registered by the board, is in good standing, and complies with the requirements of subdivision (a).

(d) The board may adopt regulations to implement, interpret, and make specific the provisions of this section including, but not limited to, regulations designating particular forms of names as being false or misleading.

history: (History: Amended by Stats. 2023, Ch. 510, Sec. 73. (SB 887) Effective January 1, 2024.)

article: 3.5. Standards of Professional Conduct

path: 3. PROFESSIONS AND VOCATIONS GENERALLY > 1. Accountants > 3.5. Standards of Professional Conduct


citation: BPC § 5061

text:
(a) Except as expressly permitted by this section, a person engaged in the practice of public accountancy shall not: (1) pay a fee or commission to obtain a client or (2) accept a fee or commission for referring a client to the products or services of a third party.

(b) A person engaged in the practice of public accountancy who is not performing any of the services set forth in subdivision (c) and who complies with the disclosure requirements of subdivision (d) may accept a fee or commission for providing a client with the products or services of a third party where the products or services of a third party are provided in conjunction with professional services provided to the client by the person engaged in the practice of public accountancy. Nothing in this subdivision shall be construed to permit the solicitation or acceptance of any fee or commission solely for the referral of a client to a third party.

(c) A person engaged in the practice of public accountancy is prohibited from performing services for a client, or an officer or director of a client, or a client-sponsored retirement plan, for a commission or from receiving a commission from a third party for providing the products or services of that third party to a client, or an officer or director of a client, or a client-sponsored retirement plan, during the period in which the person also performs for that client, or officer or director of that client, or client-sponsored retirement plan, any of the services listed below and during the period covered by any historical financial statements involved in those listed services:

(1) An audit or review of a financial statement.

(2) 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.

(3) An examination of prospective financial information.

For purposes of this subdivision, “director” means any person as defined under Section 164 of the Corporations Code and “officer” means any individual reported to a regulatory agency as an officer of a corporation. However, “director” and “officer” does not include a director or officer of a nonprofit corporation, or a corporation that meets the board’s definition of small business, as specified by regulation.

(d) A person engaged in the practice of public accountancy who is not prohibited from performing services for a commission, or from receiving a commission, and who is paid or expects to be paid a commission, shall disclose that fact to any client or entity to whom the person engaged in the practice of public accountancy recommends or refers a product or service to which the commission relates.

(e) The board shall adopt regulations to implement, interpret, and make specific the provisions of this section including, but not limited to, regulations specifying the terms of any disclosure required by subdivision (d), the manner in which the disclosure shall be made, and other matters regarding the disclosure that the board deems appropriate. These regulations shall require, at a minimum, that a disclosure shall comply with all of the following:

(1) Be in writing and be clear and conspicuous.

(2) Be signed by the recipient of the product or service.

(3) State the amount of the commission or the basis on which it will be computed.

(4) Identify the source of the payment and the relationship between the source of the payment and the person receiving the payment.

(5) Be presented to the client at or prior to the time the recommendation of the product or service is made.

(f) For purposes of this section, “fee” includes, but is not limited to, a commission, rebate, preference, discount, or other consideration, whether in the form of money or otherwise.

(g) This section shall not prohibit payments for the purchase of any accounting practice or retirement payments to individuals presently or formerly engaged in the practice of public accountancy or payments to their heirs or estates.

history: (History: Amended by Stats. 2003, Ch. 807, Sec. 4. Effective January 1, 2004.)

article: 3.5. Standards of Professional Conduct


citation: BPC § 5062

text: A licensee shall issue a report which conforms to professional standards upon completion of a compilation, review or audit of financial statements.

history: (History: Added by Stats. 1990, Ch. 1393, Sec. 1.3.)

article: 3.5. Standards of Professional Conduct


text:
A licensee shall not accept employment with a publicly traded corporation or its affiliate within 12 months of the date of issuance of a financial statement report if both of the following criteria are met:

(a) The licensee has participated in an audit engagement for the corporation and held responsibility, with respect to the audit engagement, requiring the licensee to exercise significant judgment in the audit process. Responsibilities meeting the requirements of this subdivision include, but are not limited to, positions, however titled, where the licensee was the person in charge of the fieldwork, up through positions where the licensee was a partner on the engagement.

(b) The employment would permit the licensee to exercise significant authority over accounting or financial reporting, including authority over the controls related to those functions.

history: (History: Added by Stats. 2002, Ch. 232, Sec. 1. Effective January 1, 2003.)

article: 3.5. Standards of Professional Conduct


text: For purposes of an enforcement action taken by the board, an accounting firm providing attestation services where none of the licensee owners of the firm have authority to sign reports on attest engagements, the licensee owners shall be held to the same level of responsibility as the licensee or licensees who performed the engagement.

history: (History: Added by Stats. 2024, Ch. 586, Sec. 7. (AB 3251) Effective January 1, 2025.)

article: 3.5. Standards of Professional Conduct


text: If a licensee is no longer employed with an accounting firm, the accounting firm shall make all working papers available to a licensee who signed a report on an attest engagement upon request by the board for purposes of conducting an investigation. The licensee shall return the working papers upon direction by the board and shall keep no copies.

history: (History: Added by Stats. 2024, Ch. 586, Sec. 8. (AB 3251) Effective January 1, 2025.)

article: 3.5. Standards of Professional Conduct


citation: BPC § 5063

text:
(a) A licensee shall report to the board in writing of the occurrence of any of the following events occurring on or after January 1, 1997, within 30 days of the date the licensee has knowledge of these events:

(1) The conviction of the licensee of any of the following:

(A) A felony.

(B) Any crime related to the qualifications, functions, or duties of a public accountant or certified public accountant, or to acts or activities in the course and scope of the practice of public accountancy.

(C) Any crime involving theft, embezzlement, misappropriation of funds or property, breach of a fiduciary responsibility, or the preparation, publication, or dissemination of false, fraudulent, or materially misleading financial statements, reports, or information.

As used in this section, a conviction includes the initial plea, verdict, or finding of guilt, pleas of no contest, or pronouncement of sentence by a trial court even though that conviction may not be final or sentence actually imposed until appeals are exhausted.

(2) The cancellation, revocation, or suspension of a certificate, other authority to practice or refusal to renew a certificate or other authority to practice as a certified public accountant or a public accountant, by any other state or foreign country.

(3) The cancellation, revocation, or suspension of the right to practice as a certified public accountant or a public accountant before any governmental body or agency.

(b) A licensee shall report to the board in writing the occurrence of any of the following events occurring on or after January 1, 2003, within 30 days of the date the licensee has knowledge of the events:

(1) Any restatement of a financial statement and related disclosures by a client audited by the licensee.

(2) Any civil action settlement or arbitration award against the licensee relating to the practice of public accountancy where the amount or value of the settlement or arbitration award is thirty thousand dollars ($30,000) or greater and where the licensee is not insured for the full amount of the award.

(3) Any notice of the opening or initiation of a formal investigation of the licensee by the Securities and Exchange Commission or its designee.

(4) Any notice from the Securities and Exchange Commission to a licensee requesting a Wells Submission.

(5) Any notice of the opening or initiation of an investigation by the Public Company Accounting Oversight Board or its designee, as defined pursuant to subdivision (g).

(c) A licensee shall report to the board in writing, within 30 days of the entry of the judgment, any judgment entered on or after January 1, 2003, against the licensee in any civil action alleging any of the following:

(1) Dishonesty, fraud, gross negligence, or negligence.

(2) Breach of fiduciary responsibility.

(3) Preparation, publication, or dissemination of false, fraudulent, or materially misleading financial statements, reports, or information.

(4) Embezzlement, theft, misappropriation of funds or property, or obtaining money, property, or other valuable consideration by fraudulent means or false pretenses, or other errors or omissions.

(5) Any actionable conduct by the licensee in the practice of public accountancy, the performance of bookkeeping operations, or other professional practice.

(d) The report required by subdivisions (a), (b), and (c) shall be signed by the licensee and set forth the facts which constitute the reportable event. If the reportable event involves the action of an administrative agency or court, then the report shall set forth the title of the matter, court or agency name, docket number, and dates of occurrence of the reportable event.

(e) A licensee shall promptly respond to oral or written inquiries from the board concerning the reportable events, including inquiries made by the board in conjunction with license renewal.

(f) Nothing in this section shall impose a duty upon any licensee to report to the board the occurrence of any of the events set forth in subdivision (a), (b), or (c) either by or against any other licensee.

(g) The board may adopt regulations to further define the reporting requirements of this section.

history: (History: Amended by Stats. 2002, Ch. 231, Sec. 6. Effective January 1, 2003.)

article: 3.5. Standards of Professional Conduct


text: Within 10 days of entry of a conviction described in paragraph (1) of subdivision (a) of Section 5063 or a judgment described in subdivision (c) of Section 5063 by a court of this state, the court that rendered the conviction or judgment shall report that fact to the board and provide the board with a copy of the conviction or judgment and any orders or opinions of the court accompanying or ordering the conviction or judgment.

history: (History: Added by Stats. 2002, Ch. 231, Sec. 7. Effective January 1, 2003.)

article: 3.5. Standards of Professional Conduct


text: Within 30 days of payment of all or any portion of any civil action settlement or arbitration award against a licensee of the board in which the amount or value of the settlement or arbitration award is thirty thousand dollars ($30,000) or greater, any insurer or licensed surplus broker providing professional liability insurance to that licensee shall report to the board the name of the licensee, the amount or value of the settlement or arbitration award, the amount paid by the insurer or licensed surplus broker, and the identity of the payee.

history: (History: Added by Stats. 2002, Ch. 231, Sec. 8. Effective January 1, 2003.)

article: 3.5. Standards of Professional Conduct


text:
(a) No confidential information obtained by a licensee, in their professional capacity, concerning a client or a prospective client shall be disclosed by the licensee without the written permission of the client or prospective client, except the following:

(1) Disclosures made by a licensee in compliance with a subpoena or a summons enforceable by order of a court.

(2) Disclosures made by a licensee regarding a client or prospective client to the extent the licensee reasonably believes it is necessary to maintain or defend themselves in a legal proceeding initiated by the client or prospective client.

(3) Disclosures made by a licensee in response to an official inquiry from a federal or state government regulatory agency.

(4) Disclosures made by a licensee or a licensee’s duly authorized representative to another licensee or person in connection with a proposed sale or merger of the licensee’s professional practice, provided the parties enter into a written nondisclosure agreement with regard to all client information shared between the parties.

(5) Disclosures made by a licensee to either of the following:

(A) Another licensee to the extent necessary for purposes of professional consultation.

(B) Organizations that provide professional standards review and ethics or quality control peer review.

(6) Disclosures made when specifically required by law.

(7) Disclosures specified by the board in regulation.

(b) In the event that confidential client information may be disclosed to persons or entities outside the United States of America in connection with the services provided, the licensee shall inform the client in writing and obtain the client’s written permission for the disclosure.

history: (History: Amended by Stats. 2023, Ch. 510, Sec. 74. (SB 887) Effective January 1, 2024.)

article: 3.5. Standards of Professional Conduct


text:
(a) Any restatement of a financial statement that is included in any report filed with the United States Securities and Exchange Commission shall be exempt from the requirement described in paragraph (1) of subdivision (b) of Section 5063.

(b) Nothing in this section shall be construed to require the reporting of any restatement of a financial statement that is not required to be submitted to the board pursuant to the regulations adopted by the board in effect on the date this section becomes operative.

history: (History: Added by Stats. 2011, Ch. 448, Sec. 7. (SB 543) Effective January 1, 2012.)

article: 3.5. Standards of Professional Conduct


citation: BPC § 5070

text:
(a) Permits to engage in the practice of public accountancy in this state shall be issued by the board only to holders of the certificate of certified public accountant issued under this chapter and to those partnerships, corporations, and other persons who, upon application approved by the board, are registered with the board under this chapter. Notwithstanding any other law, the board may register an entity organized and authorized to practice public accountancy under the laws of another state for the purpose of allowing that entity to satisfy the registration requirement set forth in Section 5096.12, if (1) the certified public accountants providing services in California qualify for the practice privilege, and (2) the entity satisfies all other requirements to register in this state, other than its form of legal organization.

(b) All applicants for registration shall furnish satisfactory evidence that the applicant is entitled to registration and shall pay the fee as provided in Article 8 (commencing with Section 5130). Every partnership, corporation, and other person to whom a permit is issued shall, in addition to any other fee that may be payable, pay the initial permit fee provided in Article 8 (commencing with Section 5130).

(c) Each applicant who has a valid email address shall report to the board that email address at the time of application or registration.

(d) Each partnership, corporation, and other person issued a permit by the board to practice as a certified public accountant or as a public accountant shall be furnished with a suitable certificate evidencing that registration.

history: (History: Amended by Stats. 2021, Ch. 300, Sec. 3. (AB 298) Effective January 1, 2022.)

path: 3. PROFESSIONS AND VOCATIONS GENERALLY > 1. Accountants > 4. Applications, Registrations, Permits Generally


text:
(a) The board may establish, by regulation, a system for the placement of a license into a retired status, upon application, for certified public accountants and public accountants who are not actively engaged in the practice of public accountancy or any activity that requires them to be licensed by the board.

(b) No licensee with a license in a retired status shall engage in any activity for which a permit is required.

(c) The board shall deny an applicant’s application to place a license in a retired status if the permit is subject to an outstanding order of the board, is suspended or revoked, or is subject to disciplinary action under this chapter.

(1) For purposes of this subdivision, a permanent restricted practice order shall not be considered an outstanding order of the board provided the licensee has completed probation as part of any original discipline order.

(2) If a license is subject to a permanent restricted practice order at the time the board approves the license to be placed in a retired status, the permanent restricted practice order shall be reinstated if the license is restored from retired status to an active status and shall remain in effect until the board modifies or terminates the permanent restricted practice order.

(d) (1) The holder of a license that was canceled pursuant to Section 5070.7 may apply for the placement of that license in a retired status pursuant to subdivision (a).

(2) Upon approval of an application made pursuant to paragraph (1), the board shall reissue that license in a retired status.

(3) The holder of a canceled license that was placed in retired status between January 1, 1994, and January 1, 1999, inclusive, shall not be required to meet the qualifications established pursuant to subdivision (e), but shall be subject to all other requirements of this section.

(e) The board shall establish minimum qualifications to place a license in retired status.

(f) The board may exempt the holder of a license in a retired status from the renewal requirements described in Section 5070.5.

(g) The board shall establish minimum qualifications for the restoration of a license in a retired status to an active status. These minimum qualifications shall include, but are not limited to, continuing education and payment of a fee as provided in subdivision (h) of Section 5134.

(h) The board shall not restore to active or inactive status a license that was canceled by operation of law, pursuant to subdivision (a) of Section 5070.7, and then placed into retired status pursuant to subdivision (d). The individual shall instead apply for a new license, as described in subdivision (c) of Section 5070.7, in order to restore the individual’s license.

(i) At the time of application, if the applicant has a valid email address, the applicant shall provide that email address to the board.

history: (History: Amended by Stats. 2025, Ch. 67, Sec. 9. (AB 1170) Effective January 1, 2026.)

article: 4. Applications, Registrations, Permits Generally


text:
(a) (1) Beginning January 1, 2014, a holder of a permit may apply to have the holder’s permit placed in a military inactive status if the holder of a permit is engaged in, and provides sufficient evidence of, active duty as a member of the California National Guard or the United States Armed Forces.

(2) The board shall deny an applicant’s application for a military inactive status permit if the permit issued pursuant to Section 5070 is canceled or if it is suspended, revoked, or otherwise punitively restricted by the board or subject to disciplinary action under this chapter. At the time of application, if the applicant has a valid email address, the applicant shall provide that email address to the board.

(b) No holder of a permit in a military inactive status shall engage in any activity for which a permit is required.

(c) The holder of a permit in a military inactive status shall be exempt from all of the following:

(1) Payment of the biennial renewal fee described in Section 5134.

(2) The continuing education requirements of Section 5027.

(3) The peer review requirements of Section 5076.

(d) In order to convert a permit status from military inactive status prior to discharge from active duty as a member of the California National Guard or the United States Armed Forces, the holder of a permit in a military inactive status shall comply with all of the following requirements:

(1) Pay the current biennial renewal fee described in Section 5134.

(2) Meet continuing education requirements as prescribed by the board.

(3) Meet the peer review requirements as prescribed by the board.

(e) The holder of a permit in a military inactive status shall, within one year from discharge from active duty as a member of the California National Guard or the United States Armed Forces, comply with all of the following requirements:

(1) Provide evidence to the board of the discharge date.

(2) Pay the current biennial renewal fee described in Section 5134.

(3) Meet continuing education requirements as prescribed by the board.

(4) Meet the peer review requirements as prescribed by the board.

(f) The board may adopt regulations as necessary to administer this section.

history: (History: Amended by Stats. 2024, Ch. 80, Sec. 7. (SB 1525) Effective January 1, 2025.)


text:
(a) (1) A permit issued under this chapter to a certified public accountant or a public accountant expires at 12 midnight on the last day of the month of the legal birthday of the licensee during the second year of a two-year term if not renewed.

(2) To renew an unexpired permit, a permitholder shall, before the time at which the permit would otherwise expire, apply for renewal on a form prescribed by the board, pay the renewal fee prescribed by this chapter, and give evidence satisfactory to the board that the permitholder has complied with the continuing education provisions of this chapter.

(3) Each applicant for renewal who has a valid email address shall report that email address to the board on the renewal form described in paragraph (1).

(b) A permit to practice as an accountancy partnership or an accountancy corporation expires at 12 midnight on the last day of the month in which the permit was initially issued during the second year of a two-year term if not renewed. To renew an unexpired permit, the permitholder shall, before the time at which the permit would otherwise expire, apply for renewal on a form prescribed by the board, pay the renewal fee prescribed by this chapter, and provide evidence satisfactory to the board that the accountancy partnership or accountancy corporation is in compliance with this chapter.

(c) On or before July 1, 2020, each permitholder who has a valid email address shall provide that email address to the board.

(d) A permitholder shall notify the board within 30 days of any change to their email address on file with the board. The board may periodically, as it determines necessary, require permitholders to confirm that their email address on file with the board is current.

history: (History: Amended by Stats. 2021, Ch. 300, Sec. 4. (AB 298) Effective January 1, 2022.)


text: Except as otherwise provided in this chapter, an expired permit may be renewed at any time within five years after its expiration upon the filing of an application for renewal on a form prescribed by the board, payment of all accrued and unpaid renewal fees and providing evidence satisfactory to the board of compliance as required by Section 5070.5. At the time of application, if the applicant has a valid email address, the applicant shall provide that address to the board. If the permit is renewed after its expiration, its holder, as a condition precedent to renewal, shall also pay the delinquency fee prescribed by this chapter. Renewal under this section shall be effective on the date on which the application is filed, on the date on which the accrued renewal fees are paid, or on the date on which the delinquency fee, if any, is paid, whichever last occurs. If so renewed, the permit shall continue in effect through the date provided in Section 5070.5 that next occurs after the effective date of the renewal, when it shall expire if it is not again renewed.

history: (History: Amended by Stats. 2019, Ch. 359, Sec. 9. (AB 1521) Effective January 1, 2020.)