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Business and Professions Code - BPC - BPC § 5022
Business and Professions Code - BPC - BPC § 5022
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
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Business and Professions Code - BPC - BPC § 5023
Business and Professions Code - BPC - BPC § 5023
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
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Business and Professions Code - BPC - BPC § 5024
Business and Professions Code - BPC - BPC § 5024
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.
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Business and Professions Code - BPC - BPC § 5025.1
Business and Professions Code - BPC - BPC § 5025.1
(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
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Business and Professions Code - BPC - BPC § 5025.2
Business and Professions Code - BPC - BPC § 5025.2
(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 ad
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Business and Professions Code - BPC - BPC § 5025.3
Business and Professions Code - BPC - BPC § 5025.3
(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
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Business and Professions Code - BPC - BPC § 5026
Business and Professions Code - BPC - BPC § 5026
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
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Business and Professions Code - BPC - BPC § 5027
Business and Professions Code - BPC - BPC § 5027
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 gov
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Business and Professions Code - BPC - BPC § 5028
Business and Professions Code - BPC - BPC § 5028
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 ac
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Business and Professions Code - BPC - BPC § 5030
Business and Professions Code - BPC - BPC § 5030
“Board” means the California Board of Accountancy.
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Business and Professions Code - BPC - BPC § 5031
Business and Professions Code - BPC - BPC § 5031
“Committee” means any committee created under the provisions of Article 1 (commencing at Section 5000).
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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