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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
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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