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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
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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