reglab/statecodes huggingface dataset:
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 2.5 - License Status › Section 16.2 - Status Conversion of a License in a Military Inactive Status

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) The holder of a license in a military
				inactive status may convert the license to an active status by notifying the
				Board in writing, providing evidence of discharge date, paying the fee
				described in subsection (c), complying with the peer review reporting
				requirements of Section
				45(a) by his or
				her next renewal date, and complying with the continuing education requirements
				as described in Section
				87. A minimum of 20 hours of
				continuing education shall be completed in the one-year period immediately
				preceding the date of conversion to active status, 12 hours of which must be in
				subject areas described in Section
				88(a)(1).
(b) The holder of a license in a military
				inactive status may convert the license to an inactive status by notifying the
				Board in writing, providing evidence of discharge date, and paying the fee
				described in subsection (c).
(c)
				The fee to be paid at status conversion shall be as follows:
(1) For a status conversion requested more
				than 12 months prior to the renewal date as described in Section
				5070.5
				of the Business and Professions Code, the fee for conversion shall be the same
				as the fee described in Section
				70(e).
(2) For a status conversion requested 12
				months or less prior to the renewal date as described in Section
				5070.5
				of the Business and Professions Code, the fee for conversion shall be
				waived.
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 2.5 - License Status › Section 17 - Conditional Credit. [Renumbered]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Amendment
				  filed 1-2-73; designated effective on the operative date of Chapter 126 of the
				  1972 Regular Session of the Legislature (Register 73, No. 1). For prior
				  history, see Register 66, No. 1.
2. Amendment filed 4-9-74;
				  effective thirtieth day thereafter (Register 74, No. 15).
3. New
				  subsection (c) filed 12-5-79; effective thirtieth day thereafter (Register 79,
				  No. 49).
4. Renumbering and amendment of Section
				  17 to Section
				  7 filed 4-12-83; effective
				  thirtieth day thereafter (Register 83, No. 16).
Note: Authority cited: Sections
					 5010
					 and
					 5018,
					 Business and Professions Code. Reference: Sections
					 5082
					 and
					 5087,
					 Business and Professions Code.
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 3 - Practice Privileges › Section 18 - Purpose of this Article and Definitions

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) This article implements Article 5.1 of
				Chapter 1 of Division 3 of the Business and Professions Code related to
				practice privileges.
(b) For the
				purposes of this article and Article 5.1 of Chapter 1 of Division 3 of the
				Business and Professions Code, the following definitions shall apply:
(1) "Minor traffic violation" shall mean
				traffic infractions under $1000 not involving alcohol, dangerous drugs, or
				controlled substances.
(2)
				"Principal place of business" shall mean the office location designated by the
				licensee for the purposes of practice privilege.
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 3 - Practice Privileges › Section 20 - Registration Forms for Out-of-State Accounting Firms

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) An out-of-state accounting firm organized
				and authorized to practice public accountancy under the laws of another state,
				as specified in Business and Professions Code Sections
				5070
				and
				5035.3,
				that performs services pursuant to Business and Professions Code Section
				5096.12(c),
				which requires the accounting firm to register with the Board, shall do so on
				the Out-of-State Accounting Firm Registration Form (PP-13 (12/19)), which is
				hereby incorporated by reference.
(b)
(1) An
				out-of-state accounting firm registered by the Board pursuant to subdivision
				(a) shall renew its registration on the last day of the month in which the
				registration was initially approved by the Board every second year.
(2) The out-of-state accounting firm shall
				provide the following information at the time of renewal:
(A) Current contact information;
(B) Current license information from all
				states in which the firm is licensed including license number, expiration date
				and any enforcement actions taken against the license including the following:
(i) Pending disciplinary action such as an
				accusation filed;
(ii) Revocation
				or suspension, including stayed revocation or stayed suspension;
(iii) Probation or other limitation on
				practice ordered by a state board of accountancy, including any interim
				suspension order;
(iv) Temporary
				restraining order or other restriction on practice ordered by a
				court;
(v) Public letter of
				reprimand issued;
(vi) Infraction,
				citation, or fine imposed; or, (vii) Any other enforcement related orders of a
				state board of accountancy; and
(C) An update of the ownership information
				that was originally reported on the Out-of-State Accounting Firm Registration
				Form (PP-13 (12/19)).
(3)
				An expired registration may be renewed at any time within five years after its
				expiration upon providing the information required in paragraph (2). A
				registration that is not renewed within five years following its expiration may
				not be renewed, and the registration shall be canceled immediately upon
				expiration of the five-year period. An out-of-state accounting firm with a
				registration that has cancelled pursuant to this paragraph may re-register
				pursuant to subdivision (a).
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 3 - Practice Privileges › Section 21 - Appeals

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Any individual
				practicing or wanting to practice under a practice privilege who wishes to
				contest an action taken by the Board or the Executive Officer under Section
				5096(g),
				5096(h),
				or
				5096(i)
				of the Business and Professions Code may appeal such action to the Board. The
				appeal shall be filed within 15 days of the date of the action or written
				notification of the action from the Board. Two signed copies of the appeal
				shall be mailed or delivered to the office of the California Board of
				Accountancy. The appeal shall contain the following information:
(1) The name, business address, residence
				address, and state of licensure of the out-of-state licensee making the
				appeal.
(2) The action being
				appealed and the date of the action or written notification of the action from
				the Board.
(3) A summary of the
				basis for the appeal, including any information which the out-of-state licensee
				believes was not given adequate consideration by the Board or the Executive
				Officer.
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 3 - Practice Privileges › Section 21.5 - Waiver of Examination for Certain Foreign Applicants. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New section
				  filed 12-5-79; effective thirtieth day thereafter (Register 79, No.
				  49).
2. Amendment of subsection (c) filed 4-12-83; effective
				  thirtieth day thereafter (Register 83, No. 16).
3. Repealer filed
				  2-26-96; operative 3-27-96 (Register 96, No. 9).
Note: Authority cited: Sections
					 5010
					 and
					 5018,
					 Business and Professions Code. Reference: Sections
					 5082
					 and
					 5087,
					 Business and Professions Code.
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 3 - Practice Privileges › Section 22 - Notice of Intent to Administratively Suspend

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Prior to the issuance of an
				Administrative Suspension Order pursuant to Business and Professions Code
				Section
				5096.4,
				the Executive Officer may issue a Notice of Intent to Administratively Suspend.
				The Notice of Intent to Administratively Suspend shall be in writing and shall
				be mailed to a state board of accountancy with which the practice privilege
				holder is licensed.
(b) The Notice
				of Intent to Administratively Suspend shall include a description of the
				contents of the Administrative Suspension Order pursuant to subdivision (c) of
				Section 5096.4.
(c) The Notice of Intent to Administratively
				Suspend shall provide the practice privilege holder with 30 days from the date
				of mailing in which to respond in writing by showing cause to the Executive
				Officer why the Administrative Suspension Order should not be issued.
(d) The Executive Officer shall determine
				whether or not the Administrative Suspension Order shall be issued and shall so
				inform the practice privilege holder in writing.
1. New section
				  filed 6-10-2013 as an emergency; operative 7-1-2013 pursuant to Government Code
				  section
				  11343.4(b)(2)
				  (Register 2013, No. 24). A Certificate of Compliance must be transmitted to OAL
				  by 12-30-2013 or emergency language will be repealed by operation of law on the
				  following day. For prior history, see Register 97, No. 25.
2.
				  Editorial correction of HISTORY 1 (Register 2013, No. 40).
3.
				  Certificate of Compliance as to 6-10-2013 order transmitted to OAL 11-5-2013
				  and filed 12-18-2013 (Register 2013, No. 51).
Note: Authority cited: Sections
					 5010
					 and
					 5096.9,
					 Business and Professions Code. Reference: Sections
					 5096
					 and
					 5096.4,
					 Business and Professions Code.
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 4 - Practice Privileges (Inoperative on July 1, 2013) [Repealed] › Section 26 - Purpose of this Article. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New article
				  4 (sections
				  26-35.1) and section filed
				  12-12-2005; operative 1-1-2006 pursuant to Government Code section
				  11343.4
				  (Register 2005, No. 50). For prior history of article 4 (sections
				  25-29), see Register 2000, No.
				  5.
2. Change without regulatory effect amending NOTE filed 2-27-2012
				  pursuant to section
				  100, title 1, California Code of
				  Regulations (Register 2012, No. 9).
3. Amendment of article heading,
				  designation of first paragraph as subsection (a) and new subsection (b) filed
				  6-10-2013 as an emergency; operative 7-1-2013 pursuant to Government Code
				  section
				  11343.4(b)(2)
				  (Register 2013, No. 24). A Certificate of Compliance must be transmitted to OAL
				  by 12-30-2013 or emergency language will be repealed by operation of law on the
				  following day.
4. Editorial correction of HISTORY 3 (Register 2013,
				  No. 40).
5. Certificate of Compliance as to 6-10-2013 order
				  transmitted to OAL 11-5-2013 and filed 12-18-2013 (Register 2013, No.
				  51).
6. Change without regulatory effect repealing article 4
				  (sections 26-35.1) and section filed
				  9-20-2022 pursuant to section
				  100, title 1, California Code of
				  Regulations (Register 2022, No. 38).
Note: Authority cited: Sections
					 5010
					 and
					 5096.9,
					 Business and Professions Code. Reference: Sections
					 5096-
					 5096.15,
					 Business and Professions Code.
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 4 - Practice Privileges (Inoperative on July 1, 2013) [Repealed] › Section 27 - Qualifications for the Practice Privilege. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New section
				  filed 12-12-2005; operative 1-1-2006 pursuant to Government Code section
				  11343.4
				  (Register 2005, No. 50). For prior history, see Register 2000, No.
				  5.
2. Change without regulatory effect repealing section filed
				  9-20-2022 pursuant to section
				  100, title 1, California Code of
				  Regulations (Register 2022, No. 38).
Note: Authority cited: Sections
					 5010
					 and
					 5096.9,
					 Business and Professions Code. Reference: Section
					 5096,
					 Business and Professions Code.
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 4 - Practice Privileges (Inoperative on July 1, 2013) [Repealed] › Section 28 - Notification. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New section
				  filed 12-12-2005; operative 1-1-2006 pursuant to Government Code section
				  11343.4
				  (Register 2005, No. 50). For prior history, see Register 2000, No.
				  5.
2. Change without regulatory effect amending the Notification
				  Form and amending NOTE filed 11-16-2006 pursuant to section
				  100, title 1, California Code of
				  Regulations (Register 2006, No. 46).
3. Change without regulatory
				  effect amending the Notification Form and amending NOTE filed 2-9-2012 pursuant
				  to section
				  100, title 1, California Code of
				  Regulations (Register 2012, No. 6).
4. Change without regulatory
				  effect repealing section and Notification Form filed 9-20-2022 pursuant to
				  section 100, title 1, California Code of
				  Regulations (Register 2022, No. 38).
Note: Authority cited: Sections
					 5010
					 and
					 5096.9,
					 Business and Professions Code. Reference: Sections
					 5088,
					 5096,
					 5096.3,
					 5096.4,
					 5096.5,
					 5096.13,
					 5096.14
					 and
					 5096.15,
					 Business and Professions Code; and Section
					 1633.2, Civil
					 Code.
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 4 - Practice Privileges (Inoperative on July 1, 2013) [Repealed] › Section 29 - Term of the Practice Privilege. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New section
				  filed 12-12-2005; operative 1-1-2006 pursuant to Government Code section
				  11343.4
				  (Register 2005, No. 50). For prior history, see Register 2000, No.
				  5.
2. Change without regulatory effect repealing section filed
				  9-20-2022 pursuant to section
				  100, title 1, California Code of
				  Regulations (Register 2022, No. 38).
Note: Authority cited: Sections
					 5010
					 and
					 5096.9,
					 Business and Professions Code. Reference: Sections
					 5088,
					 5096
					 and
					 5096.4,
					 Business and Professions Code.
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 4 - Practice Privileges (Inoperative on July 1, 2013) [Repealed] › Section 30 - Safe Harbor - Period of the Notice. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New section
				  filed 12-12-2005; operative 1-1-2006 pursuant to Government Code section
				  11343.4
				  (Register 2005, No. 50).
2. Amendment of subsection (a) and NOTE
				  filed 2-15-2008; operative 3-16-2008 (Register 2008, No. 7).
3.
				  Change without regulatory effect repealing section filed 2-9-2012 pursuant to
				  section 100, title 1, California Code of
				  Regulations (Register 2012, No. 6).
Note: Authority cited: Sections
					 5010
					 and
					 5096.9,
					 Business and Professions Code. Reference: Sections
					 125.9,
					 5096,
					 5096.3
					 and
					 5096.14,
					 Business and Professions Code.
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 4 - Practice Privileges (Inoperative on July 1, 2013) [Repealed] › Section 31 - Payment of the Fee. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New section
				  filed 12-12-2005; operative 1-1-2006 pursuant to Government Code section
				  11343.4
				  (Register 2005, No. 50).
2. Change without regulatory effect
				  repealing section filed 9-20-2022 pursuant to section
				  100, title 1, California Code of
				  Regulations (Register 2022, No. 38).
Note: Authority cited: Sections
					 5010
					 and
					 5096.9,
					 Business and Professions Code. Reference: Sections
					 125.9,
					 5096,
					 5096.3
					 and
					 5096.4,
					 Business and Professions Code.
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 4 - Practice Privileges (Inoperative on July 1, 2013) [Repealed] › Section 32 - Board Approval Required. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New section
				  filed 12-12-2005; operative 1-1-2006 pursuant to Government Code section
				  11343.4
				  (Register 2005, No. 50).
2. Change without regulatory effect
				  repealing section filed 9-20-2022 pursuant to section
				  100, title 1, California Code of
				  Regulations (Register 2022, No. 38).
Note: Authority cited: Sections
					 5010
					 and
					 5096.9,
					 Business and Professions Code. Reference: Section
					 5096,
					 Business and Professions Code.
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 4 - Practice Privileges (Inoperative on July 1, 2013) [Repealed] › Section 33 - Changes to Information on the Notification. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New section
				  filed 12-12-2005; operative 1-1-2006 pursuant to Government Code section
				  11343.4
				  (Register 2005, No. 50). For prior history, see Register 62, No.
				  11.
2. Change without regulatory effect repealing section filed
				  9-20-2022 pursuant to section
				  100, title 1, California Code of
				  Regulations (Register 2022, No. 38).
Note: Authority cited: Sections
					 5010
					 and
					 5096.9,
					 Business and Professions Code. Reference: Sections
					 125.9,
					 5096
					 and
					 5096.3,
					 Business and Professions Code.
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 4 - Practice Privileges (Inoperative on July 1, 2013) [Repealed] › Section 34 - Response to Board Inquiry. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New section
				  filed 12-12-2005; operative 1-1-2006 pursuant to Government Code section
				  11343.4
				  (Register 2005, No. 50). For prior history, see Register 49, No.
				  4.
2. Change without regulatory effect repealing section filed
				  9-20-2022 pursuant to section
				  100, title 1, California Code of
				  Regulations (Register 2022, No. 38).
Note: Authority cited: Sections
					 5010
					 and
					 5096.9,
					 Business and Professions Code. Reference: Sections
					 125.9,
					 5096,
					 5096.3
					 and
					 5096.4,
					 Business and Professions Code.
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 4 - Practice Privileges (Inoperative on July 1, 2013) [Repealed] › Section 35 - Continuing Education Requirement. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New section
				  filed 12-12-2005; operative 1-1-2006 pursuant to Government Code section
				  11343.4
				  (Register 2005, No. 50). For prior history, see Register 83, No.
				  16.
2. Change without regulatory effect repealing section filed
				  9-20-2022 pursuant to section
				  100, title 1, California Code of
				  Regulations (Register 2022, No. 38).
Note: Authority cited: Sections
					 5010
					 and
					 5096.9,
					 Business and Professions Code. Reference: Section
					 5096,
					 Business and Professions Code.
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 4 - Practice Privileges (Inoperative on July 1, 2013) [Repealed] › Section 35.1 - Notice of Intent to Administratively Suspend. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New section
				  filed 12-12-2005; operative 1-1-2006 pursuant to Government Code section
				  11343.4
				  (Register 2005, No. 50).
2. Change without regulatory effect
				  repealing section filed 9-20-2022 pursuant to section
				  100, title 1, California Code of
				  Regulations (Register 2022, No. 38).
Note: Authority cited: Sections
					 5010
					 and
					 5096.9,
					 Business and Professions Code. Reference: Section
					 5096.4,
					 Business and Professions Code.
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 5 - Registration › Section 36 - Forfeiture of Eligibility

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
An applicant who fails to pay the required initial permit fee
				  within two years after being notified by the board of his or her eligibility
				  for a permit shall be deemed to have abandoned the application and must file a
				  new application in compliance with all of the requirements for a permit which
				  are in effect at the time of reapplication.
1. New section
				  filed 7-10-64; effective thirtieth day thereafter (Register 64, No.
				  15).
2. Amendment filed 4-12-83; effective thirtieth day thereafter
				  (Register 83, No. 16).
Note: Authority cited: Section
					 5010,
					 Business and Professions Code. Reference: Sections
					 5070,
					 5070.7,
					 5130
					 and
					 5134,
					 Business and Professions Code.
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 5 - Registration › Section 36.1 - Out-of-State Licensee

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) The
				Board will consider applications filed under Section
				5087 from holders of current,
				active, and unrestricted Certified Public Accountant licenses issued under the
				laws of any state. The Board may deny an application when the facts indicate
				that the applicant has been a California resident before, during or after
				having obtained a CPA license in another state and when the facts indicate that
				the applicant's CPA license was obtained in another state to evade otherwise
				applicable California statutes and rules.
(b) An applicant pursuant to Business and
				Professions Code Section
				5087
				may be considered to have met the education, examination, and experience
				requirements for issuance of the California license if the applicant shows, to
				the satisfaction of the Board, that he or she has engaged in the practice of
				public accounting as a licensed Certified Public Accountant in another state
				for four of the ten years preceding the date of application for a California
				license.
(c) An applicant pursuant
				to Business and Professions Code Section
				5087
				may be considered to have met the attest experience requirement of Section
				5095 if the applicant shows to the
				satisfaction of the Board that he or she has been authorized to provide attest
				services and engaged in the practice of public accounting as a Certified Public
				Accountant in another state for four of the ten years preceding the date of
				application for a California license.
1. Renumbering
				  of former section
				  21 to new section
				  36.1, including amendment of NOTE,
				  filed 6-10-2013 as an emergency; operative 7-1-2013 pursuant to Government Code
				  section
				  11343.4(b)(2)
				  (Register 2013, No. 24). A Certificate of Compliance must be transmitted to OAL
				  by 12-30-2013 or emergency language will be repealed by operation of law on the
				  following day.
2. Editorial correction of HISTORY 1 (Register 2013,
				  No. 40).
3. Certificate of Compliance as to 6-10-2013 order
				  transmitted to OAL 11-5-2013 and filed 12-18-2013 (Register 2013, No.
				  51).
4. Change without regulatory effect amending subsection (a)
				  filed 7-12-2016 pursuant to section
				  100, title 1, California Code of
				  Regulations (Register 2016, No. 29).
Note: Authority cited: Sections
					 5010
					 and
					 5018,
					 Business and Professions Code. Reference: Sections
					 5082,
					 5087
					 and
					 5095,
					 Business and Professions Code.
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 5 - Registration › Section 37 - Reissuance

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) A certified
				public accountant (CPA) whose certificate has been cancelled by the operation
				of Business and Professions Code Section
				5070.7
				may apply for and obtain a new certificate if the applicant is otherwise
				qualified under the provisions of Section
				5070.7 and the applicant meets the
				requirements of subsection (b) or (c) of this section. The reissued certificate
				will permit the CPA to perform the same services as did the cancelled
				certificate except that a CPA whose cancelled certificate authorized signing
				reports on attest engagements may choose to be reissued a certificate that does
				not provide this authorization.
(b)
				An applicant who is applying for a reissued certificate shall complete 80 hours
				of continuing education that meets the following requirements:
(1) For an applicant whose reissued
				certificate will authorize signing reports on attest engagements, the 80 hours
				must be completed as follows:
(A) The 80
				hours must be completed in the two years preceding approval of the application
				by the Board.
(B) All 80 hours must
				meet the requirements as described in Section
				88.
(C) Within the 80 hours, the following
				minimums must be met:
(i) 16 hours in
				financial accounting standards.
(ii) 16 hours in auditing
				standards.
(iii) 8 hours in
				compilation and review.
(iv) 8
				hours in other comprehensive basis of accounting.
(v) 8 hours in the prevention, detection,
				and/or reporting of fraud affecting financial statements.
(vi) 24 hours in courses that meet the
				requirements of Section
				87(a)(2) or
				Section 87(a)(3).
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 5 - Registration › Section 37.5 - Fingerprinting and Disclosure Requirements

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) A licensee applying for renewal as a
				certified public accountant or public accountant who has not previously
				submitted fingerprints as a condition of licensure or for whom an electronic
				record of the licensee's fingerprints does not exist in the Department of
				Justice's criminal offender record identification database shall successfully
				complete a state and federal level criminal offender record information search
				conducted through the Department of Justice by the licensee's renewal date that
				occurs after December 31, 2013.
(1) A
				licensee shall retain for at least three years as evidence of having complied
				with subdivision (a) either a receipt showing that he or she has electronically
				transmitted his or her fingerprint images to the Department of Justice or, for
				those who did not use an electronic fingerprint system, a receipt evidencing
				that his or her fingerprints were recorded and submitted to the
				board.
(2) An applicant for renewal
				shall pay the actual cost of compliance with subdivision (a).
(3) As a condition of petitioning the board
				for reinstatement of a revoked or surrendered license, an applicant shall have
				complied with subdivision (a).
(4)
				The board shall waive the requirements of this section if the license is
				renewed in an inactive or retired status or if the licensee is actively serving
				in the United States military. The board shall not return a license to active
				status until the licensee has complied with subdivision
				(a).
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 6 - Peer Review › Section 38 - Purpose of this Article

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
This Article implements Sections
				  5076 and
				  5076.1 of the Accountancy Act
				  related to Peer Review.
1. New section
				  filed 12-21-2010; operative 1-20-2011 (Register 2010, No.
				  52).
Note: Authority cited: Sections
					 5010,
					 5076
					 and
					 5076.1,
					 Business and Professions Code. Reference: Sections
					 5076
					 and
					 5076.1,
					 Business and Professions Code.
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 6 - Peer Review › Section 39 - Definitions

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The following definitions shall apply to Article 6 -- Peer
				  Review:
(a) Accounting and Auditing
				Practice: Any services that are performed using the following professional
				standards: Statements on Auditing Standards (SASs), Statements on Standards for
				Accounting and Review Services (SSARS), Statements on Standards on Attestation
				Engagements (SSAEs), Government Auditing Standards, and audits of non-Security
				Exchange Commission (SEC) issuers performed pursuant to the standards of the
				Public Company Accounting Oversight Board (PCAOB).
(b) Peer Review Report: A report issued to
				the peer reviewed firm which documents the findings and conclusions reached by
				a qualified peer reviewer and issued in accordance with Section
				48(b) of this
				Article.
(c) Pass Peer Review
				Report: A report issued to the peer reviewed firm in accordance with either
				Section 48(b)(1)(A) or
				48(b)(2)(A) of
				this Article.
(d) Pass With
				Deficiencies Peer Review Report: A report issued to the peer reviewed firm in
				accordance with either Section
				48(b)(1)(B) or
				48(b)(2)(B) of
				this Article.
(e) Fail Peer Review
				Report: A report issued to the peer reviewed firm under either Section
				48(b)(1)(C) or
				48(b)(2)(C) of
				this Article.
(f) Peer Reviewer: A
				certified public accountant holding a valid and active license to practice
				public accounting in good standing issued by this state or some other state who
				(1) maintains a currency of knowledge in professional standards governing
				accounting and auditing engagements, (2) meets the qualifications of Section
				48(c) of this
				Article, and (3) is unaffiliated with the firm being reviewed.
(g) Peer Review Team: One or more individuals
				who collectively conduct a peer review, at least one of whom is a qualified
				peer reviewer.
Note: Authority cited: Sections 5010 and 5076, Business and
					 Professions Code. Reference: Section 5076, Business and Professions
					 Code.
Note: Authority cited: Sections
					 5010
					 and
					 5076,
					 Business and Professions Code. Reference: Section
					 5076,
					 Business and Professions Code.
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 6 - Peer Review › Section 40 - Enrollment and Participation

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) A firm performing services as defined in
				Section 39(a) shall have
				a peer review report accepted by a Board-recognized peer review program once
				every three years in order to renew its license.
(b) A firm performing services as defined in
				Section 39(a) for the
				first time shall have a peer review report accepted by a Board-recognized peer
				review program within 18 months of the date it completes those
				services.
1. New section
				  filed 12-10-2009 as an emergency; operative 1-1-2010 (Register 2009, No. 50). A
				  Certificate of Compliance must be transmitted to OAL by 6-30-2010 or emergency
				  language will be repealed by operation of law on the following
				  day.
2. New section refiled 6-18-2010 as an emergency; operative
				  6-30-2010 (Register 2010, No. 25). A Certificate of Compliance must be
				  transmitted to OAL by 9-29-2010 or emergency language will be repealed by
				  operation of law on the following day.
3. New section refiled
				  9-22-2010 as an emergency; operative 9-29-2010 (Register 2010, No. 39). A
				  Certificate of Compliance must be transmitted to OAL by 12-28-2010 or emergency
				  language will be repealed by operation of law on the following
				  day.
4. Certificate of Compliance as to 9-22-2010 order transmitted
				  to OAL 11-5-2010 and filed 12-20-2010 (Register 2010, No. 52).
5.
				  Amendment filed 4-8-2013; operative 4-8-2013 pursuant to Government Code
				  section
				  11343.4(b)(3)
				  (Register 2013, No. 15).
Note: Authority cited: Sections
					 5010
					 and
					 5076,
					 Business and Professions Code. Reference: Section
					 5076,
					 Business and Professions Code.
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 6 - Peer Review › Section 41 - Firm Responsibilities

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
A firm shall enroll with a Board-recognized peer review
				  program provider, and shall cooperate with the Board-recognized peer review
				  program provider with which the firm is enrolled to arrange, schedule, and
				  complete a peer review, in addition to taking and completing any remedial or
				  corrective actions prescribed by the Board-recognized peer review program
				  provider.
1. New section
				  filed 12-10-2009 as an emergency; operative 1-1-2010 (Register 2009, No. 50). A
				  Certificate of Compliance must be transmitted to OAL by 6-30-2010 or emergency
				  language will be repealed by operation of law on the following
				  day.
2. New section refiled 6-18-2010 as an emergency; operative
				  6-30-2010 (Register 2010, No. 25). A Certificate of Compliance must be
				  transmitted to OAL by 9-29-2010 or emergency language will be repealed by
				  operation of law on the following day.
3. New section refiled
				  9-22-2010 as an emergency; operative 9-29-2010 (Register 2010, No. 39). A
				  Certificate of Compliance must be transmitted to OAL by 12-28-2010 or emergency
				  language will be repealed by operation of law on the following
				  day.
4. Certificate of Compliance as to 9-22-2010 order, including
				  amendment of section, transmitted to OAL 11-5-2010 and filed 12-20-2010
				  (Register 2010, No. 52).
Note: Authority cited: Sections
					 5010
					 and
					 5076,
					 Business and Professions Code. Reference: Section
					 5076,
					 Business and Professions Code.
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 6 - Peer Review › Section 42 - Exclusions

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) The following
				shall be excluded from the peer review requirement:
(1) Any of a firm's engagements subject to
				inspection by the Public Company Accounting Oversight Board as part of its
				inspection program.
(2) Firms,
				which as their highest level of work, perform only preparation engagements
				(with or without disclaimer reports) in accordance with the provisions of the
				Statements on Standards for Accounting and Review Services
				(SSARS).
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 6 - Peer Review › Section 43 - Extensions

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Should an
				extension of time be needed to have a peer review report accepted by a
				Board-recognized peer review program such request shall be submitted to the
				Board-recognized peer review program with which the firm is enrolled for
				consideration and approval or denial.
(b) If the extension granted extends past the
				firm's reporting date, the firm shall notify the Board of the extension and
				provide proof of the extension. The firm shall report the results of the peer
				review to the Board on Form PR-1 (Rev. 7/22), as referenced in Section
				45, within 45 days of the peer
				review report being accepted by a Board-recognized peer review
				program.
1. New section
				  filed 12-10-2009 as an emergency; operative 1-1-2010 (Register 2009, No. 50). A
				  Certificate of Compliance must be transmitted to OAL by 6-30-2010 or emergency
				  language will be repealed by operation of law on the following
				  day.
2. New section refiled 6-18-2010 as an emergency; operative
				  6-30-2010 (Register 2010, No. 25). A Certificate of Compliance must be
				  transmitted to OAL by 9-29-2010 or emergency language will be repealed by
				  operation of law on the following day.
3. New section refiled
				  9-22-2010 as an emergency; operative 9-29-2010 (Register 2010, No. 39). A
				  Certificate of Compliance must be transmitted to OAL by 12-28-2010 or emergency
				  language will be repealed by operation of law on the following
				  day.
4. Certificate of Compliance as to 9-22-2010 order transmitted
				  to OAL 11-5-2010 and filed 12-20-2010 (Register 2010, No. 52).
5.
				  Amendment of subsection (b) filed 4-8-2013; operative 4-8-2013 pursuant to
				  Government Code section
				  11343.4(b)(3)
				  (Register 2013, No. 15).
6. Change without regulatory effect
				  amending section filed 3-1-2018 pursuant to section
				  100, title 1, California Code of
				  Regulations (Register 2018, No. 9).
7. Change without regulatory
				  effect amending subsection (b) filed 9-26-2022 pursuant to section
				  100, title 1, California Code of
				  Regulations (Register 2022, No. 39).
Note: Authority cited: Sections
					 5010
					 and
					 5076,
					 Business and Professions Code. Reference: Section
					 5076,
					 Business and Professions Code.
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 6 - Peer Review › Section 44 - Notification of Expulsion

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
A firm that is expelled by a Board-recognized peer review
				  program shall notify the Board in writing within 30 days and provide the name
				  of the Board-recognized peer review program and reason(s) given to the firm by
				  the peer review program for the expulsion.
1. New section
				  filed 12-10-2009 as an emergency; operative 1-1-2010 (Register 2009, No. 50). A
				  Certificate of Compliance must be transmitted to OAL by 6-30-2010 or emergency
				  language will be repealed by operation of law on the following day. For prior
				  history of article 7, section
				  44, see Register 83, No.
				  16.
2. New section refiled 6-18-2010 as an emergency; operative
				  6-30-2010 (Register 2010, No. 25). A Certificate of Compliance must be
				  transmitted to OAL by 9-29-2010 or emergency language will be repealed by
				  operation of law on the following day.
3. New section refiled
				  9-22-2010 as an emergency; operative 9-29-2010 (Register 2010, No. 39). A
				  Certificate of Compliance must be transmitted to OAL by 12-28-2010 or emergency
				  language will be repealed by operation of law on the following
				  day.
4. Certificate of Compliance as to 9-22-2010 order transmitted
				  to OAL 11-5-2010 and filed 12-20-2010 (Register 2010, No.
				  52).
Note: Authority cited: Sections
					 5010
					 and
					 5076,
					 Business and Professions Code. Reference: Section
					 5076,
					 Business and Professions Code.
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 6 - Peer Review › Section 45 - Reporting to the Board

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) At
				the time of renewal, a firm, as defined in Section
				5035.1 of the Accountancy Act,
				shall report to the Board specific peer review information as required on Form
				PR-1 (Rev. 7/22), which is hereby incorporated by reference.
(b) A licensee's or firm's willful making of
				any false, fraudulent, or misleading statement, as part of, or in support of,
				the firm's peer review reporting shall constitute cause for disciplinary action
				pursuant to Section
				5100(g) of the
				Accountancy Act. Failure to submit a completed Form PR-1 (Rev. 7/22) shall be
				grounds for non-renewal or disciplinary action pursuant to Section
				5100(g) of the
				Accountancy Act.
1. New section
				  filed 12-10-2009 as an emergency; operative 1-1-2010 (Register 2009, No. 50). A
				  Certificate of Compliance must be transmitted to OAL by 6-30-2010 or emergency
				  language will be repealed by operation of law on the following
				  day.
2. New section refiled 6-18-2010 as an emergency; operative
				  6-30-2010 (Register 2010, No. 25). A Certificate of Compliance must be
				  transmitted to OAL by 9-29-2010 or emergency language will be repealed by
				  operation of law on the following day.
3. New section refiled
				  9-22-2010 as an emergency; operative 9-29-2010 (Register 2010, No. 39). A
				  Certificate of Compliance must be transmitted to OAL by 12-28-2010 or emergency
				  language will be repealed by operation of law on the following
				  day.
4. Certificate of Compliance as to 9-22-2010 order, including
				  amendment of section, transmitted to OAL 11-5-2010 and filed 12-20-2010
				  (Register 2010, No. 52).
5. Amendment of section and NOTE filed
				  4-8-2013; operative 4-8-2013 pursuant to Government Code section
				  11343.4(b)(3)
				  (Register 2013, No. 15).
6. Change without regulatory effect
				  amending subsections (a) and (c) filed 3-1-2018 pursuant to section
				  100, title 1, California Code of
				  Regulations (Register 2018, No. 9).
7. Amendment of section and NOTE
				  filed 12-3-2020; operative 4-1-2021 (Register 2020, No. 49). Filing deadline
				  specified in Government Code section
				  11349.3(a)
				  extended 60 calendar days pursuant to Executive Order N-40-20 and an additional
				  60 calendar days pursuant to Executive Order N-71-20.
8. Change
				  without regulatory effect amending section filed 9-26-2022 pursuant to section
				  100, title 1, California Code of
				  Regulations (Register 2022, No. 39).
Note: Authority cited: Sections
					 5010
					 and
					 5076,
					 Business and Professions Code. Reference: Sections
					 5035.1,
					 5076
					 and
					 5100,
					 Business and Professions Code.
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 6 - Peer Review › Section 46 - Document Submission Requirements

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				A firm receiving a peer review report issued under Section
				48(b)(1)(C) or
				(b)(2)(C) shall submit a copy of the peer
				review report to the Board including any materials documenting the prescription
				of remedial or corrective actions imposed by a Board-recognized peer review
				program provider within 45 days of the peer review report being accepted by a
				Board-recognized peer review program provider. A firm shall also submit to the
				Board, within the same 45-day reporting period, any materials, if available,
				documenting completion of any or all of the prescribed remedial or corrective
				actions.
(b) Upon request by the
				Board, a firm shall submit to the Board all requested documents related to the
				peer review including:
(1) If the firm
				received a peer review report issued under Section
				48(b)(1)(A) or
				(b)(2)(A) it shall submit the copy of the
				peer review report including materials documenting the acceptance of the
				report.
(2) If the firm received a
				peer review report issued under Section
				48(b)(1)(B) or
				(b)(2)(B) it shall submit the copy of peer
				review report including any materials documenting the prescription of remedial
				or corrective actions imposed by a Board-recognized peer review program
				provider. In addition, a firm shall also submit any materials, if available,
				documenting completion of any or all of the prescribed remedial or corrective
				actions.
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 6 - Peer Review › Section 47 - Peer Review Oversight Committee

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) The Peer Review Oversight Committee shall
				be comprised of not more than seven licensees. The licensees shall maintain a
				valid and active license to practice public accounting in California issued by
				the Board.
(b) No member of the
				committee shall be a current member or employee of the Board.
(c) The committee shall hold meetings as
				necessary in order to conduct business and shall report to the Board regarding
				the effectiveness of mandatory peer review. This shall include an annual report
				to the Board regarding the results of its oversight, and shall include the
				scope of work, findings, and conclusions regarding its oversight.
(d) The committee is authorized to request
				from a Board-recognized peer review program provider those materials necessary
				to perform its review.
(e) Should a
				Board-recognized peer review program provider fail to respond to any request,
				the committee shall refer the matter to the Board.
(f) The committee shall review and recommend
				to the Board for approval peer review program provider applications for
				recognition by the Board.
1. New section
				  filed 12-21-2010; operative 1-20-2011 (Register 2010, No.
				  52).
Note: Authority cited: Sections
					 5010
					 and
					 5076.1,
					 Business and Professions Code. Reference: Section
					 5076.1,
					 Business and Professions Code.