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Business and Professions Code - BPC - BPC § 5058.1
Business and Professions Code - BPC - BPC § 5058.1
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.
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Business and Professions Code - BPC - BPC § 5058.2
Business and Professions Code - BPC - BPC § 5058.2
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,
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Business and Professions Code - BPC - BPC § 5058.3
Business and Professions Code - BPC - BPC § 5058.3
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
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Business and Professions Code - BPC - BPC § 5058.4
Business and Professions Code - BPC - BPC § 5058.4
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
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Business and Professions Code - BPC - BPC § 5060
Business and Professions Code - BPC - BPC § 5060
(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) Not
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Business and Professions Code - BPC - BPC § 5061
Business and Professions Code - BPC - BPC § 5061
(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
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Business and Professions Code - BPC - BPC § 5062
Business and Professions Code - BPC - BPC § 5062
A licensee shall issue a report which conforms to professional standards upon completion of a compilation, review or audit of financial statements.
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Business and Professions Code - BPC - BPC § 5062.2
Business and Professions Code - BPC - BPC § 5062.2
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 corporat
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Business and Professions Code - BPC - BPC § 5062.3
Business and Professions Code - BPC - BPC § 5062.3
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
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Business and Professions Code - BPC - BPC § 5062.4
Business and Professions Code - BPC - BPC § 5062.4
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
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Business and Professions Code - BPC - BPC § 5063
Business and Professions Code - BPC - BPC § 5063
(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 fel
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Business and Professions Code - BPC - BPC § 5063.1
Business and Professions Code - BPC - BPC § 5063.1
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 pr
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Business and Professions Code - BPC - BPC § 5063.10
Business and Professions Code - BPC - BPC § 5063.10
(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 con
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Business and Professions Code - BPC - BPC § 5063.2
Business and Professions Code - BPC - BPC § 5063.2
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
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Business and Professions Code - BPC - BPC § 5063.3
Business and Professions Code - BPC - BPC § 5063.3
(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
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Business and Professions Code - BPC - BPC § 5070
Business and Professions Code - BPC - BPC § 5070
(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 appr
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Business and Professions Code - BPC - BPC § 5070.1
Business and Professions Code - BPC - BPC § 5070.1
(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 th
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Business and Professions Code - BPC - BPC § 5070.2
Business and Professions Code - BPC - BPC § 5070.2
(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
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Business and Professions Code - BPC - BPC § 5070.5
Business and Professions Code - BPC - BPC § 5070.5
(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,
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Business and Professions Code - BPC - BPC § 5070.6
Business and Professions Code - BPC - BPC § 5070.6
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
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Business and Professions Code - BPC - BPC § 5070.7
Business and Professions Code - BPC - BPC § 5070.7
(a) A permit that is not renewed within five years following its expiration may not be renewed, restored, or reinstated thereafter, and the certificate of the holder of the permit shall be canceled immediately upon expiration of the five-year period, except as provided in subdivi
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Business and Professions Code - BPC - BPC § 5070.8
Business and Professions Code - BPC - BPC § 5070.8
A permit which has been suspended is subject to expiration, and shall be renewed as provided in this article, but such renewal does not entitle the holder of the permit, while it remains suspended, and until it is reinstated, to engage in the practice of accountancy, or in any ot
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Business and Professions Code - BPC - BPC § 5072
Business and Professions Code - BPC - BPC § 5072
(a) No persons shall engage in the practice of accountancy as a partnership unless the partnership is registered by the board. (b) A partnership, other than a limited partnership, may be registered by the board to engage in the practice of public accountancy provided it meets the
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Business and Professions Code - BPC - BPC § 5073
Business and Professions Code - BPC - BPC § 5073
(a) Application for registration of a partnership shall be made upon a form prescribed by the board. At the time of registration, if the partnership has a valid email address, the partnership shall provide that email address to the board. The board shall in each case determine wh
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Business and Professions Code - BPC - BPC § 5076
Business and Professions Code - BPC - BPC § 5076
(a) In order to renew its registration in an active status or convert to an active status, a firm, as defined in Section 5035.1, shall have a peer review report of its accounting and auditing practice accepted by a board-recognized peer review program no less frequently than ever