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Business and Professions Code - BPC - BPC § 5076.1
Business and Professions Code - BPC - BPC § 5076.1
(a) The board shall appoint a peer review oversight committee of certified public accountants of this state who maintain a license in good standing and who are authorized to practice public accountancy to provide recommendations to the board on any matter upon which it is authori
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Business and Professions Code - BPC - BPC § 5078
Business and Professions Code - BPC - BPC § 5078
In each office of a certified public accountant or public accountant in this state which is not under the personal management of such an accountant, respectively, work shall be supervised by a certified public accountant or public accountant.
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Business and Professions Code - BPC - BPC § 5079
Business and Professions Code - BPC - BPC § 5079
(a) Notwithstanding any other provision of this chapter, any firm lawfully engaged in the practice of public accountancy in this state may have owners who are not licensed as certified public accountants or public accountants if the following conditions are met: (1) Nonlicensee o
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Business and Professions Code - BPC - BPC § 5080
Business and Professions Code - BPC - BPC § 5080
The “certified public accountant” license shall be granted by the board to any person who meets the requirements of this article, has not committed acts or crimes constituting grounds for denial of a license under Section 480, and files an application for licensure on a form prov
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Business and Professions Code - BPC - BPC § 5080.1
Business and Professions Code - BPC - BPC § 5080.1
The board may require an applicant for a certified public accountant license to appear in person to determine if the applicant’s qualifications are as prescribed in this chapter and in rules adopted by the board.
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Business and Professions Code - BPC - BPC § 5081
Business and Professions Code - BPC - BPC § 5081
An applicant for an authorization to be admitted to the examination for a certified public accountant license shall: (a) Not have committed acts or crimes constituting grounds for denial of a license under Section 480. (b) File the application prescribed by the board. This applic
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Business and Professions Code - BPC - BPC § 5082
Business and Professions Code - BPC - BPC § 5082
An applicant for a certified public accountant license shall have successfully passed an examination in subjects the board deems appropriate, and in the form and manner that the board deems appropriate. The board may, by regulation, prescribe the methods for applying for and cond
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Business and Professions Code - BPC - BPC § 5082.1
Business and Professions Code - BPC - BPC § 5082.1
(a) The examination required by the board for the granting of a license as a certified public accountant may be conducted by the board or by a public or private organization specified by the board. The examination may be conducted under a uniform examination system. (b) The board
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Business and Professions Code - BPC - BPC § 5082.2
Business and Professions Code - BPC - BPC § 5082.2
A candidate who fails an examination provided for in this article shall have the right to reexamination pursuant to the provisions of this article and regulations adopted by the board.
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Business and Professions Code - BPC - BPC § 5082.3
Business and Professions Code - BPC - BPC § 5082.3
An applicant for a license as a certified public accountant may be deemed by the board to have met the examination requirements of Section 5082 if the applicant satisfies all of the following requirements: (a) The applicant is licensed or has comparable authority under the laws o
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Business and Professions Code - BPC - BPC § 5082.4
Business and Professions Code - BPC - BPC § 5082.4
A Canadian Chartered Accountant in good standing may be deemed by the board to have met the examination requirements of Section 5082 if they have successfully passed the Canadian Chartered Accountant Uniform Certified Public Accountant Qualification Examination of the American In
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Business and Professions Code - BPC - BPC § 5082.5
Business and Professions Code - BPC - BPC § 5082.5
The board may give credit to a candidate who has passed all or part of the examination in another state if the members of the board determine that the standards under which the examination was held are as high as the standards established for the examination in this chapter.
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Business and Professions Code - BPC - BPC § 5087
Business and Professions Code - BPC - BPC § 5087
(a) The board may issue a certified public accountant license to any applicant who is a holder of a current, active, and unrestricted certified public accountant license issued under the laws of any state with comparable licensure requirements and who has not committed acts or cr
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Business and Professions Code - BPC - BPC § 5088
Business and Professions Code - BPC - BPC § 5088
Any individual who is the holder of a current, active, and unrestricted license as a certified public accountant issued under the laws of any state and who applies to the board for a license as a certified public accountant under the provisions of Section 5087 may, until the time
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Business and Professions Code - BPC - BPC § 5090
Business and Professions Code - BPC - BPC § 5090
An applicant for the certified public accountant license shall comply with the education, examination, and experience requirements in this article.
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Business and Professions Code - BPC - BPC § 5093
Business and Professions Code - BPC - BPC § 5093
(a) To qualify for the certified public accountant license, an applicant who is applying under this section shall meet the education, examination, and experience requirements specified in subdivisions (b), (c), and (d), or otherwise prescribed pursuant to this article. The board
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Business and Professions Code - BPC - BPC § 5093.2
Business and Professions Code - BPC - BPC § 5093.2
(a) An applicant for admission to the certified public accountant examination under Section 5082 shall meet the educational requirements by presenting satisfactory evidence that the applicant has completed one of the following: (1) The applicant was conferred a board-recognized b
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Business and Professions Code - BPC - BPC § 5093.3
Business and Professions Code - BPC - BPC § 5093.3
(a) An applicant seeking certified public accountant licensure shall show, to the satisfaction of the board, completion of two years of qualifying experience and passage of the certified public accountant examination under Section 5082. This experience may include providing any t
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Business and Professions Code - BPC - BPC § 5093.5
Business and Professions Code - BPC - BPC § 5093.5
(a) Notwithstanding subdivision (b) of Section 5093, the board may admit an applicant to the certified public accountant examination before the applicant completes the education requirements set forth in Section 5093, if the applicant is enrolled in a degree-granting university,
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Business and Professions Code - BPC - BPC § 5094
Business and Professions Code - BPC - BPC § 5094
(a) In order for education to be qualifying, it shall meet the standards described in subdivision (b) or (c) of this section. (b) At a minimum, education shall be from a degree-granting university, college, or other institution of learning accredited by an accrediting agency incl
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Business and Professions Code - BPC - BPC § 5094.3
Business and Professions Code - BPC - BPC § 5094.3
(a) An applicant for licensure as a certified public accountant shall, to the satisfaction of the board, provide documentation of the completion of 10 semester units or 15 quarter units of ethics study, as set forth in paragraph (2) of subdivision (b) of Section 5093, in the mann
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Business and Professions Code - BPC - BPC § 5094.6
Business and Professions Code - BPC - BPC § 5094.6
(a) The board shall, by regulation, adopt guidelines for accounting study to be included as part of the education required under Section 5093. (b) For purposes of this section, “accounting study” means independent study or other academic work in accounting, business, ethics, busi
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Business and Professions Code - BPC - BPC § 5095
Business and Professions Code - BPC - BPC § 5095
(a) To be authorized to sign reports on attest engagements, a licensee shall complete a minimum of 500 hours of experience, satisfactory to the board, in attest services. The board may, by regulation, also require the completion of specified job tasks associated with performing a
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Business and Professions Code - BPC - BPC § 5096
Business and Professions Code - BPC - BPC § 5096
(a) An individual whose principal place of business is not in this state and who has a current and active license, certificate, or permit to practice public accountancy from another state may, subject to the conditions and limitations in this article, engage in the practice of pu
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Business and Professions Code - BPC - BPC § 5096.1
Business and Professions Code - BPC - BPC § 5096.1
(a) Any individual, not a licensee of this state, who is engaged in any act which is the practice of public accountancy in this state, and who does not qualify to practice pursuant to the practice privilege described in Section 5096 and who has a license, certificate, or other au