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Business and Professions Code - BPC - BPC § 5032
Business and Professions Code - BPC - BPC § 5032
“State” when not specifically referring to this State, means any state, territory or insular possession of the United States, or the District of Columbia.
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Business and Professions Code - BPC - BPC § 5033
Business and Professions Code - BPC - BPC § 5033
“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.
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Business and Professions Code - BPC - BPC § 5033.1
Business and Professions Code - BPC - BPC § 5033.1
For purposes of this chapter, “license” shall also include “certificate.”
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Business and Professions Code - BPC - BPC § 5034
Business and Professions Code - BPC - BPC § 5034
“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.
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Business and Professions Code - BPC - BPC § 5035
Business and Professions Code - BPC - BPC § 5035
“Person” includes individual, partnership, firm, association, limited liability company, or corporation, unless otherwise provided.
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Business and Professions Code - BPC - BPC § 5035.1
Business and Professions Code - BPC - BPC § 5035.1
“Firm” means a sole proprietorship, a corporation, or a partnership.
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Business and Professions Code - BPC - BPC § 5035.2
Business and Professions Code - BPC - BPC § 5035.2
“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 oth
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Business and Professions Code - BPC - BPC § 5035.3
Business and Professions Code - BPC - BPC § 5035.3
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.
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Business and Professions Code - BPC - BPC § 5035.4
Business and Professions Code - BPC - BPC § 5035.4
“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 (com
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Business and Professions Code - BPC - BPC § 5036
Business and Professions Code - BPC - BPC § 5036
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
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Business and Professions Code - BPC - BPC § 5037
Business and Professions Code - BPC - BPC § 5037
(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 repo
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Business and Professions Code - BPC - BPC § 5037.1
Business and Professions Code - BPC - BPC § 5037.1
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.
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Business and Professions Code - BPC - BPC § 5038
Business and Professions Code - BPC - BPC § 5038
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.
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Business and Professions Code - BPC - BPC § 5040
Business and Professions Code - BPC - BPC § 5040
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 vo
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Business and Professions Code - BPC - BPC § 5050
Business and Professions Code - BPC - BPC § 5050
(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 issue
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Business and Professions Code - BPC - BPC § 5050.1
Business and Professions Code - BPC - BPC § 5050.1
(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
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Business and Professions Code - BPC - BPC § 5050.2
Business and Professions Code - BPC - BPC § 5050.2
(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 an
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Business and Professions Code - BPC - BPC § 5051
Business and Professions Code - BPC - BPC § 5051
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 know
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Business and Professions Code - BPC - BPC § 5052
Business and Professions Code - BPC - BPC § 5052
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
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Business and Professions Code - BPC - BPC § 5053
Business and Professions Code - BPC - BPC § 5053
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 a
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Business and Professions Code - BPC - BPC § 5054
Business and Professions Code - BPC - BPC § 5054
(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 retu
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Business and Professions Code - BPC - BPC § 5055
Business and Professions Code - BPC - BPC § 5055
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 pub
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Business and Professions Code - BPC - BPC § 5056
Business and Professions Code - BPC - BPC § 5056
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
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Business and Professions Code - BPC - BPC § 5057
Business and Professions Code - BPC - BPC § 5057
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
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Business and Professions Code - BPC - BPC § 5058
Business and Professions Code - BPC - BPC § 5058
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