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Business and Professions Code - BPC - BPC § 5096.12
Business and Professions Code - BPC - BPC § 5096.12
(a) A certified public accounting firm that is authorized to practice in another state and that does not have an office in this state may engage in the practice of public accountancy in this state through the holder of a practice privilege provided that: (1) The practice of publi
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Business and Professions Code - BPC - BPC § 5096.2
Business and Professions Code - BPC - BPC § 5096.2
(a) (1) Practice privileges may be revoked for any of the following reasons: (A) If an individual no longer qualifies under, or complies with, the provisions of this article, including, but not limited to, Section 5096, or implementing regulations. (B) If an individual commits an
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Business and Professions Code - BPC - BPC § 5096.20
Business and Professions Code - BPC - BPC § 5096.20
(a) To ensure that Californians are protected from out-of-state licensees with disqualifying conditions, the board shall maintain an out-of-state licensee feature on its license lookup tab of the home page of its internet website that allows consumers to obtain information about
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Business and Professions Code - BPC - BPC § 5096.21
Business and Professions Code - BPC - BPC § 5096.21
(a) (1) If the board determines, through a majority vote of the board at a regularly scheduled meeting, that allowing individuals from a particular state to practice in this state pursuant to a practice privilege as described in Section 5096, violates the board’s duty to protect
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Business and Professions Code - BPC - BPC § 5096.22
Business and Professions Code - BPC - BPC § 5096.22
(a) An individual whose principal place of business is in a state subject to an action of the board pursuant to Section 5096.21 shall do all of the following: (1) Prior to practicing, submit a notification form to the board in a manner prescribed by board regulation. (2) If the b
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Business and Professions Code - BPC - BPC § 5096.4
Business and Professions Code - BPC - BPC § 5096.4
(a) The right of an individual to practice in this state under a practice privilege may be administratively suspended at any time by an order issued by the board or its executive officer, without prior notice or hearing, for the purpose of conducting a disciplinary investigation,
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Business and Professions Code - BPC - BPC § 5096.5
Business and Professions Code - BPC - BPC § 5096.5
Notwithstanding any other provision of this article, an individual may not sign any attest report pursuant to a practice privilege unless the individual meets the experience requirements of Section 5095.
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Business and Professions Code - BPC - BPC § 5096.6
Business and Professions Code - BPC - BPC § 5096.6
In addition to the authority otherwise provided for by this code, the board may delegate to the executive officer the authority to issue any notice or order provided for in this article and to act on behalf of the board, including, but not limited to, issuing an interim suspensio
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Business and Professions Code - BPC - BPC § 5096.7
Business and Professions Code - BPC - BPC § 5096.7
(a) Anywhere the term “license,” “licensee,” “permit,” or “certificate” is used in this chapter or Division 1.5 (commencing with Section 475), it shall include persons holding practice privileges under this article, unless otherwise inconsistent with the provisions of the article
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Business and Professions Code - BPC - BPC § 5096.8
Business and Professions Code - BPC - BPC § 5096.8
In addition to the authority otherwise provided by this code, all investigative powers of the board, including those delegated to the executive officer, shall apply to investigations concerning compliance with, or actual or potential violations of, the provisions of this article
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Business and Professions Code - BPC - BPC § 5096.9
Business and Professions Code - BPC - BPC § 5096.9
(a) The board is authorized to adopt regulations to implement, interpret, or make specific the provisions of this article. (b) The board may adopt emergency regulations in accordance with the Administrative Procedure Act (Chapter 3.5 (commencing with Section 11340) of Part 1 of D
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Business and Professions Code - BPC - BPC § 5097
Business and Professions Code - BPC - BPC § 5097
(a) Audit documentation shall be a licensee’s records of the procedures applied, the tests performed, the information obtained, and the pertinent conclusions reached in an audit engagement. Audit documentation shall include, but is not limited to, programs, analyses, memoranda, l
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Business and Professions Code - BPC - BPC § 5098
Business and Professions Code - BPC - BPC § 5098
The board may adopt regulations to implement, interpret, and make specific provisions relating to the following: (a) Requirements for licensees maintaining an audit documentation retention policy and procedures for review and approval of audit documentation destruction. (b) Proce
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Business and Professions Code - BPC - BPC § 510
Business and Professions Code - BPC - BPC § 510
(a) The purpose of this section is to provide protection against retaliation for health care practitioners who advocate for appropriate health care for their patients pursuant to Wickline v. State of California 192 Cal. App. 3d 1630. (b) It is the public policy of the State of Ca
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Business and Professions Code - BPC - BPC § 5100
Business and Professions Code - BPC - BPC § 5100
After notice and hearing the board may revoke, suspend, or refuse to renew any permit or certificate granted under Article 4 (commencing with Section 5070) and Article 5 (commencing with Section 5080), or may censure the holder of that permit or certificate for unprofessional con
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Business and Professions Code - BPC - BPC § 5100.1
Business and Professions Code - BPC - BPC § 5100.1
Notwithstanding any other law, in causes for discipline against a licensee under subdivisions (d), (h), or (l) of Section 5100, the board shall rely on the findings or events stated in a certified or true and correct copy of the disciplinary or other action as conclusive evidence
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Business and Professions Code - BPC - BPC § 5100.2
Business and Professions Code - BPC - BPC § 5100.2
(a) In addition to the grounds for the denial of a license pursuant to Section 480, the board may deny an applicant for a license if either of the following conditions are met: (1) The applicant was convicted of a financial crime currently classified as a felony that is directly
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Business and Professions Code - BPC - BPC § 5100.5
Business and Professions Code - BPC - BPC § 5100.5
(a) After notice and hearing the board may, for unprofessional conduct, permanently restrict or limit the practice of a licensee or impose a probationary term or condition on a license, which prohibits the licensee from performing or engaging in any of the acts or services descri
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Business and Professions Code - BPC - BPC § 5101
Business and Professions Code - BPC - BPC § 5101
After notice and hearing the board shall revoke the registration and permit to practice of a partnership if at any time it does not have all the qualifications prescribed by the section of this chapter under which it qualified for registration. After notice and hearing the board
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Business and Professions Code - BPC - BPC § 5102
Business and Professions Code - BPC - BPC § 5102
The proceedings under this article shall be conducted in accordance with Chapter 5 (commencing at Section 11500) of Part 1 of Division 3 of Title 2 of the Government Code, and the board shall have all the powers granted therein.
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Business and Professions Code - BPC - BPC § 5103
Business and Professions Code - BPC - BPC § 5103
(a) Notwithstanding any other provision of law, the board may inquire into any alleged violation of this chapter or any other state or federal law, regulation, or rule relevant to the practice of accountancy. (b) The board, or its executive officer pursuant to a delegation of aut
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Business and Professions Code - BPC - BPC § 5103.5
Business and Professions Code - BPC - BPC § 5103.5
(a) The board shall post on its internet website, in an easily marked and identifiable location, notice of all formal accusations. The notice of any formal accusation shall contain a link to where a person may request and have sent to them a copy of the formal accusation, and the
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Business and Professions Code - BPC - BPC § 5104
Business and Professions Code - BPC - BPC § 5104
Any certified public accountant or public accountant whose certificate, registration, or permit has been revoked or suspended shall, upon request of the board, relinquish their certificate or permit. However, upon the expiration of the period of suspension, the board shall immedi
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Business and Professions Code - BPC - BPC § 5105
Business and Professions Code - BPC - BPC § 5105
Any certified public accountant or public accountant who is delinquent in the payment of his renewal fee shall upon request of the board relinquish his certificate and permit; provided, however, the board shall reissue any certificate and permit which has been relinquished for no
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Business and Professions Code - BPC - BPC § 5106
Business and Professions Code - BPC - BPC § 5106
A plea or verdict of guilty or a conviction following a plea of nolo contendere is deemed to be a conviction within the meaning of this article. The record of the conviction shall be conclusive evidence thereof. The board may order the certificate or permit suspended or revoked,