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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
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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