California Accountancy Act

CALIFORNIA BUSINESS & PROFESSIONS CODE
DIVISION 3. Professions and Vocations Generally

CHAPTER 1. Accountants

Article 1.-Administration (§5000 - §5025.3)

Section	Title
5000.	Board of Accountancy; Members; Powers and Duties; Repeal of Section
5000.1.	Priority of Board; Protection of the Public
5000.5.	Requirements for Public Member of Board
5001.	Eligibility for Appointment; Oath of Office
5002.	Terms; Vacancies; Removal from Board
5003.	Officers of Board
5004.	Election of Officers
5006.	Continuance in Office
5007.	Duties
5008.	Reports; Preparation and Distribution
5009.	Register
5009.5	Privacy of Applicants’ and Licensees’ Email Addresses
5010.	Adoption, Repeal and Amendment of Regulations
5011.	Offices
5012.	Seal
5013.	Records; Admissibility in Evidence
5015.	Employees; Salaries and Expenses
5015.6.	Executive Officer
5016.	Board Quorum; Notice of Meetings; Waiver
5017.	Board Meetings; Executive Sessions
5017.1.	Posting of Board Meeting Minutes on Internet Website
5017.5.	Posting of Live Audio or Video Broadcast on Internet Website of Open and Public Meetings
5018.	Rules and Standards of Professional Conduct
5019.	Rules of Professional Conduct
5020.	Enforcement Advisory Committee; Appointment; Authority
5021.	Terms of Office of Committee Members
5022.	Recommendations and Report of Committee; Appeal; Examination by Board
5023.	Qualifications Committee to Examine and Recommend Applicants
5024.	Other Advisory Committees
5025.1.	Accountants as Consultants and Experts
5025.2.	Legislative Findings; Authorization of Additional Expenditures
5025.3.	Contracts for Litigation or Enforcement; Funds Encumbered

Article 1.5.-Continuing Education (§5026 - §5028)

Section	Title
5026.	Continuing Education Requirement
5027.	Rules Concerning Continuing Education; Standards Established
5028.	Exceptions from Continuing Education Requirement

Article 2.-General Powers and Definitions (§5030 - §5040)

Section	Title
5030.	"Board"
5031.	"Committee"
5032.	"State"
5033.	"Certified Public Accountant"
5033.1.	"License" as Including "Certificate"
5034.	"Public Accountant"
5035.	"Person"
5035.1.	"Firm"
5035.2.	"Client"
5035.3.	"Firm" Includes
5036.	Construction of Statute Requiring Preparation of Documents
5037.	Statements and Other Records as Property of Accountant; Access by Client
5037.1.	Construction of Section 5037
5038.	Severability of Provisions
5040.	Informing Taxpayers of Voluntary Contributions

Article 3.-Application of Chapter (§5050 - §5058.4)

Section	Title
5050.	Public Accountancy Not to be Practiced without Permit; Temporary Practice
5050.1.	Practice of Foreign Entity within State Subject to Jurisdiction of Board
5050.2.	Revocation, Suspension or Fine for Foreign Licensee Authorized
5051.	Practice of Public Accountancy
5052.	Exemptions
5053.	Employee or Assistant Under Supervision of Certified Public Accountant or Public Accountant; Attorney at Law
5054.	Preparation of Tax Returns by Individuals and Firms Licensed Outside the State
5055.	Designation of Recipient of Certificate and Permit as Certified Public Accountant
5056.	Designation of Recipient of Certificate and Permit as Public Accountant
5057.	Licensed Out of State Public Accountants Exempt from Permitting Requirements; Conditions
5058.	Assumption or Use of Confusing Title
5058.1.	Misleading Accountant Designations
5058.2.	Designation of Inactive Status
5058.3.	Holder of Retired License; Requirement
5058.4.	Holder of Permit in Military Inactive Status; Requirement

Article 3.5.-Standards of Professional Conduct (§5060 - §5063.10)

Section	Title
5060.	Use of Individual Names
5061.	Fees and Commissions
5062.	Report Following Compilation, Review, or Audit of Financial Statements
5062.2.	Restrictions on Employment with Publicly Traded Company
5063.	Licensee Report
5063.1.	Report by Court Rendering Certain Convictions or Judgments Involving Licensee
5063.2.	Report by Insurer on Certain Settlements or Arbitration Awards Involving Licensee
5063.3.	Disclosure of Confidential Information Prohibited; Exceptions; Disclosure to Persons and Entities Outside the United States
5063.10.	Restatement of Financial Statement Included in Filed Report Exempt from Certain Requirements

Article 4.-Applications, Registrations, Permits Generally (§5070 - §5079)

Section	Title
5070.	Permits; Registration of Entity Authorized to Practice Public Accountancy Under the Laws of Another State; Fees; Certificate of Registration
5070.1.	Establishment of System for Placement of License on Retired Status; Duties of Board
5070.2.	Application for Military Inactive Status Permit; Conversion of Permit Status; Holder of Permit; Requirements; Adoption of Regulations
5070.5.	Expiration of Permits; Renewal of Unexpired Permits
5070.6.	Prerequisites to Renewal of Expired Permits; Commencement and Duration of Renewal
5070.7.	Cancellation of Permit Not Renewed within Statutory Period; New Certificate and Permit; Reinstatement
5070.8.	Expiration and Renewal of Suspended or Revoked Permit; Absence of Right to Practice While Permit Suspended; Reinstatement Fee
5072.	Registration of Partnership of Certified Public Accountants; Requirements
5073.	Application for Registration of Partnership as Certified Public Accountants; Termination of Registration
5076.	Peer Review of Registration Renewal of Firm Providing Attest Services; Frequency of Peer Review; Definitions; Peer Review Oversight Committee; Review and Report on Programs; Peer Review Report with a Rating of Fail; Filing; Requirements
5076.1.	Peer Review Oversight Committee; Requests; Terms; Regulations
5078.	Supervision by Accountant Required Where Office Not Under Management of Accountant
5079.	Nonlicensee Owners of Accounting Firms

Article 5.-Certificates, Information and Records (§5080 - §5095)

Section	Title
5080.	To Whom Certificate may be Granted
5080.1.	Personal Personal Appearance of Applicant Before Board to Determine Qualifications
5081.	Requirements of Applicant for Admission to Examination for Certified Public Accountant Certificate
5082.	Examination; Subjects, Conduct and Grading
5082.1.	Conduct of Examinations; Contract with Public or Private Organizations; Uniform System
5082.2.	Right to Reexamination
5082.3.	Method of Satisfying Examination Requirements
5082.4.	Canadian Examination to Fulfill Examination Requirement
5082.5.	Canadian Examination to Fulfill Examination Requirement
5086.	Individuals Already Certified Not Required to Secure Additional Certificates
5087.	Reciprocity of License from Another State; Waiver of Examination Requirements
5088.	Temporary Practice of Applicant
5090.	Compliance with Specified Requirements
5092.	Requirements to Qualify for License Under this Section – conditionally inoperative as of January 1, 2014 - conditionally inoperative as of January 1, 2014
5093.	Conditions to Qualify for License Under this Section
5093.5	Student Admission to the CPA Exam
5094.	Standards for Qualifying Education
5094.3.	Ethics Certified Public Accountant License; Coursework; Ethics Study; Examination Exemption
5094.6.	Ethics Accounting Study Guidelines
5095.	Minimum Number of Attest Services Hours; Attest Experience

Article 5.1.-Practice Privileges (§5096 - §5096.22)

Section	Title
5096.	Requirements of Out-of-State Practitioners; Responsibilities of Individual Qualifying or With Practice Privilege; Failure to Cease Practice or Provide Notice; Disqualifying Conditions
5096.1.	Practice by Out-of-State Practitioner Unqualified to Practice Privilege; Violation; Grounds for Discipline
5096.2.	Revocation; Procedures; Reinstatement of Practice; Disciplinary Actions; Costs
5096.4.	Administrative Suspension
5096.5.	Experience Requirement for Signing Attest Report
5096.6.	Delegation of Authority to Executive Officer
5096.7.	Definitions
5096.8.	Additional Authority Applicable to Investigations and Implementing Regulations
5096.9.	Authority to Adopt Regulations
5096.12.	Practice of Public Accountancy by Firm from Another State
5096.20.	Information on Out-of-State Licensees with Disqualifying Conditions; Maintenance of Internet Website; Features; Disclaimers
5096.21.	Determinations Regarding Out-of-State Practitioners; Redetermination; Factors to be Considered; Stakeholder Group
5096.22.	Practice Notification Form and Fee by Out-of-State Practitioner; Commencement of Practice Privilege; Failure to Comply as Violation

Article 5.5.-Audit Documentation (§5097 - §5098)

Section	Title
5097.	Contents; Presumptions Raised by Improper Documentation; Retention and Destruction of Documentation
5098.	Adoption of Regulations by Board

Article 6.-Disciplinary Proceedings (§5100 - §5115)

Section	Title
5100.	Revocation or Suspension of Permit or Certificate; Refusal to Renew; Censure of Holder; Grounds
5100.1.	Copy of Disciplinary or Other Action as Evidence
5100.2.	Denial of License for Financial Crime or Disciplinary Action by Other Jurisdiction
5100.5.	Restricted Practice of a Licensee; Petition for Reduction in Penalty
5101.	Revocation, Suspension or Refusal to Renew Permit of Partnership; Censure; Grounds
5102.	Conduct of Proceedings; Powers of Board
5103.	Authority of Board to Investigate Complaints
5103.5.	Notice of Formal Accusations Posted on Internet Website; Statement that Accusations are not Final Determinations of Wrongdoing
5104.	Relinquishment of Revoked, Etc., Certificate or Permit; Return of Certificate or Permit on Expiration of Period of Suspension
5105.	Relinquishment of Certificate and Permit Where Payment of Renewal Fee Delinquent; Reissuance; Conditions
5106.	Plea or Verdict of Guilty or Conviction Following Plea of Nolo Contendere as Conviction Within Meaning of Article; Effect of Record of Conviction; Suspension or Revocation of Certificate or Permit, Declining to Issue Certificate or Permit
5107.	Payment to Board of Costs of Investigation and Prosecution of Certain Disciplinary Cases
5108.	Authority of Board to Issue Subpoenas
5109.	Jurisdiction of Board not Affected by Change in Status of Licensee
5110.	Acts Constituting Cause for Board’s Denial of Exam Application or Admission, Voidance of Grades, or Denial of License Application or Registration; Powers of Board
5111.	Acts Constituting Cheating, Subverting or Attempting to Subvert Licensing Examination
5112.	Procedures for Denial of Exam Application or Admittance, or Voidance of Grades; Notice
5113.	Rights After Denial of Admission to Licensing Examination
5115.	Revocation or Surrender of License

Article 6.5.-Administrative Penalties (§5116 - §5116.6)

Section	Title
5116.	Notice and Hearing Opportunity Required; Penalties Assessed Under More Than One Section of Article; Regulations; Penalties Additional to Other Sanctions; Money to be Deposited into Accountancy Fund
5116.1.	Penalty Amounts for Violation of Provisions of Chapter
5116.2.	Penalty Amounts for Violation of Specified Subdivisions of § 5100
5116.3.	Penalty Amounts for Specified Prohibited Acts
5116.4.	Penalties in Conjunction with Disciplinary Proceedings or Notice
5116.5.	Where Judgment Obtainable
5116.6.	“Licensee”

Article 7.-Prohibitions and Offenses Against the Chapter Generally (§5120 - §5122)

Section	Title
5120.	Misdemeanors; Punishment; Certification of Facts to Enforcement Officer; Proceedings
5121.	Use of Words “Certified Public Accountants”; Evidentiary Effect; Evidence of Single Act
5122.	Application for Order Enjoining Illegal Acts or Practices

Article 8.-Revenue (§5130 - §5134)

Section	Title
5130.	Applicant’s Fees; Application Form
5131.	Application Fee and Examination Fees
5132.	Disposition of Moneys Received by Board
5133.	Appropriation of Money in Accountancy Fund; Per Diem and Expenses of Members
5134.	Schedule of Fees

Article 9.-Accountancy Corporations (§5150 - §5158)

Section	Title
5150.	“Accountancy Corporation”; Right to Practice Accountancy; California Board of Accountancy as Governmental Agency Under Moscone-Knox Professional Corporation Act
5151.	Application for Registration; Documents and Information Required; Form
5152.	Reports by Corporations; Signature and Verification
5152.1.	Renewal by Accountancy Corporation Biennially; Fee
5154.	Directors, Shareholders, and Officers; License Requirements
5155.	Prohibition Against Accrual of Income to Benefit of Disqualified Shareholders
5156.	Prohibition Against Unprofessional Conduct; Binding Effect of Statutes, Rules, and Regulations; Provisions Governing Disciplinary Proceedings
5157.	Rules and Regulations; Formulation and Enforcement; Provisions Authorized
5158.	Management of Accountancy Corporation

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