reglab/statecodes huggingface dataset:
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 1 - General › Section 2.4 - Definition of Attest Services and Attest Report

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Attest services as used in Section
				  5095
				  of the Business and Professions Code and attest report as used in Section
				  5096.5
				  of the Business and Professions Code include an audit, a review of financial
				  statements, or an examination of prospective financial information. Attest
				  services shall not include the issuance of compiled financial
				  statements.
1. New section
				  filed 1-6-2010; operative 2-5-2010 (Register 2010, No.
				  2).
Note: Authority cited: Sections
					 5010,
					 5095
					 and
					 5096.9,
					 Business and Professions Code. Reference: Sections
					 5095
					 and
					 5096.5,
					 Business and Professions Code.
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 1 - General › Section 2.5 - Definition of "Audits."

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
"Making audits--as a part of bookkeeping operations," as used
				  in Section
				  5052
				  of the Business and Professions Code, refers to the evaluation of financial and
				  operational data solely for review by management and not intended for
				  distribution to outside parties, and does not include those activities set
				  forth in Sections
				  5051(c) and
				  (d) of the Business and Professions
				  Code.
1. New section
				  filed 12-14-61; effective thirtieth day thereafter (Register 61, No.
				  25).
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
					 5051
					 and
					 5052,
					 Business and Professions Code.
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 1 - General › Section 2.8 - Definition of Satisfactory Evidence

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
For the purposes of this division, satisfactory evidence of
				  educational qualifications for examination and licensure shall take the form of
				  certified transcripts of the applicant's college record. Certified transcripts
				  shall be provided to the Board in an envelope sealed by the educational
				  institution or by electronic transmission from the educational institution. In
				  unusual circumstances, the Board may accept such other evidence as it deems
				  appropriate and reasonably conclusive. For foreign education, in addition to
				  certified transcripts of the applicant's college record, satisfactory evidence
				  includes an evaluation of educational credentials by a credentials evaluation
				  service approved by the Board pursuant to Section
				  9.1.
1. New section
				  filed 10-25-2012; operative 11-24-2012 (Register 2012, No. 43).
2.
				  Amendment filed 9-26-2022; operative 1-1-2023 (Register 2022, No.
				  39).
Note: Authority cited: Sections
					 5010
					 and
					 5094,
					 Business and Professions Code. Reference: Sections
					 5092,
					 5093,
					 5094,
					 5094.3
					 and
					 5094.6,
					 Business and Professions Code.
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 1 - General › Section 3 - Notification of Change of Address

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Address Notification--Individual
				Licensees
(1) Each licensee shall notify the
				Board of any change in his or her address of record within 30 days after the
				change. The address of record is public information. If the address of record
				is a post office box or mail drop, the change of address notification shall
				include the street address of either the licensee's primary place of employment
				or his or her residence.
(2) For
				purposes of this section, "licensee" includes any holder of an active,
				inactive, suspended, or expired certified public accountant license or public
				accountant license issued by the Board which is not canceled or
				revoked.
(3) All notification
				required under this subsection shall be in writing and shall be signed by the
				licensee.
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 1 - General › Section 4 - Safe Harbor Language

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
A person who is not licensed by the California Board of
				  Accountancy, and who prepares a financial report in a form substantially the
				  same as that set forth in subsection (a) or (b) below, shall not be deemed to
				  be engaged in the practice of public accountancy as defined in Section
				  5051
				  of the Business and Professions Code.
(a) "I [we] have prepared the accompanying
				financial statements of [name of entity] as of [time period] for the [period]
				then ended. This presentation is limited to preparing in the form of financial
				statements information that is the representation of management [owners].
I [we] have not audited, reviewed, or compiled the
				  accompanying financial statements. I [we] do not express an opinion or any
				  other form of assurance on them.
I [we] am [are] not required to be licensed by the California
				  Board of Accountancy for the preparation of these financial
				  statements."
(b) "We [I]
				have prepared the accompanying statement of assets, liabilities and equity for
				[name of company] as of [month-day-year], together with the related statements
				of revenue, expense, [and cash flow] for the year [or month] then ended on the
				income tax basis of accounting.
The preparation of financial statements on the income tax
				  basis of accounting is limited to presenting information that is the
				  representation of management [the owners]. We [I] have not audited, reviewed,
				  or compiled the accompanying statements. We [I] do not express an opinion or
				  any other form of assurance on them.
Management has [The owners have] elected to omit
				  substantially all of the disclosures ordinarily included in financial
				  statements prepared on the income tax basis of accounting. If the omitted
				  disclosures were included in the financial statements, they might influence the
				  user's conclusions about the company's assets, liabilities, equity, revenues,
				  expenses [and cash flow]. Accordingly, these financial statements are not
				  designed for those who are not informed about such matters.
We [I] are [am] not required to be licensed by the California
				  Board of Accountancy for the preparation of these financial
				  statements."
1. New section
				  filed 6-12-2002; operative 6-12-2002 pursuant to Government Code section
				  11343.4
				  (Register 2002, No. 24). For prior history, see Register 83, No.
				  16.
2. Amendment filed 9-7-2012; operative 10-7-2012 (Register 2012,
				  No. 36).
Note: Authority cited: Sections
					 5010,
					 Business and Professions Code. Reference: Sections
					 5051
					 and
					 5052,
					 Business and Professions Code.
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 1 - General › Section 5 - Observance of Rules

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
A licensee of the State Board of Accountancy engaged in the
				  practice of public accountancy as defined in Section
				  5051
				  of the Business and Professions Code or engaged in an occupation in which the
				  licensee renders services of the type performed by certified public accountants
				  or public accountants or renders other professional services shall observe and
				  is subject to rules and regulations of the State Board of Accountancy in the
				  conduct of such activity. For purposes of Section
				  5, the term "activity" includes
				  but is not limited to bookkeeping, financial planning, investment planning, tax
				  services and management services.
1. Repealer of
				  former Section
				  5 and renumbering and amendment of
				  Section 5.3 to Section
				  5 filed 4-12-83; effective
				  thirtieth day thereafter (Register 83, No. 16). For prior history, see Register
				  12, No. 6.
Note: Authority cited: Sections
					 5010
					 and
					 5018,
					 Business and Professions Code. Reference: Section
					 5051,
					 Business and Professions Code.
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 1 - General › Section 5.1 - Permit Processing Times. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Renumbering
				  and amendment of former section
				  7 to section
				  5.1 filed 4-12-83; effective
				  thirtieth day thereafter (Register 83, No. 16). For prior history, see
				  Registers 75, No. 33 and 64, No. 15.
2. Amendment of section filed
				  9-23-91; operative 10-23-91 (Register 91, No. 52).
3. Change without
				  regulatory effect amending subsections (b)(5), (e)(4) and (f)(4) filed 3-18-97
				  pursuant to section
				  100, title 1, California Code of
				  Regulations (Register 97, No. 12).
4. Amendment of subsection (b)
				  and new subsections (b)(7) and (e)(6) filed 5-3-2001; operative 7-1-2001
				  (Register 2001, No. 18).
5. Amendment of subsection (b)(1) and new
				  subsection (e)(7) filed 1-23-2004; operative 1-23-2004 pursuant to Government
				  Code section
				  11343.4
				  (Register 2004, No. 4).
6. Change without regulatory effect
				  repealing section filed 2-27-2012 pursuant to section
				  100, title 1, California Code of
				  Regulations (Register 2012, No. 9).
Note: Authority cited: Section
					 5010,
					 Business and Professions Code. Section
					 15376,
					 Government Code. Reference: Section
					 15376,
					 Government Code.
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 1 - General › Section 5.2 - Definition of "Accountancy Act." [Renumbered]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New section
				  filed 2-4-60; effective thirtieth day thereafter (Register 60, No.
				  3).
2. Amendment of section and note filed 4-15-77 as procedural and
				  organizational; effective upon filing (Register 77, No. 16).
3.
				  Renumbering and amendment of Section
				  5.2 to Section
				  1 filed 4-12-83; effective
				  thirtieth day thereafter (Register 83, No. 16).
Note: Authority cited: Section
					 5010,
					 Business and Professions Code. Reference: Sections
					 5000-
					 5157,
					 Business and Professions Code.
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 1 - General › Section 5.3 - Observance of Rules. [Renumbered]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New section
				  filed 10-24-61; effective thirtieth day thereafter (Register 61, No.
				  22).
2. Renumbering and amendment of Section
				  5.3 to Section
				  5 filed 4-12-83; effective
				  thirtieth day thereafter (Register 83, No. 16).
Note: Authority cited: Section
					 5010,
					 Business and Professions Code.
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 1 - General › Section 5.5 - Substantial Equivalency

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				The Board has determined that the following states require education,
				examination, and experience qualifications for licensure, when issuing a
				certified public accountant license to practice public accountancy,
				substantially equivalent to this state's qualifications:
Alabama, Alaska, Arizona, Arkansas, Commonwealth of the
				  Northern Mariana Islands, Colorado, Connecticut, Delaware, District of
				  Columbia, Florida, Georgia, Guam, Hawaii, Idaho, Illinois, Indiana, Iowa,
				  Kansas, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan,
				  Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Hampshire, New
				  Jersey, New Mexico, New York, North Carolina, North Dakota, Ohio, Oklahoma,
				  Oregon, Pennsylvania, Puerto Rico, Rhode Island, South Carolina, South Dakota,
				  Tennessee, Texas, Utah, Vermont, Virginia, Washington, West Virginia,
				  Wisconsin, Wyoming.
(b)
				Individuals who have not continually practiced public accountancy as a
				certified public accountant under a valid license issued by any state for at
				least four of the last 10 years, or who do not hold a license issued by a state
				that is listed in subdivision (a), shall meet the following requirements in
				order for their education, examination, and experience qualifications to be
				considered substantially equivalent to this state's qualifications:
(1) Obtain an individual qualification
				evaluation of substantial equivalency by the National Association of State
				Boards of Accountancy's (NASBA) CredentialNet. Prior to practicing in
				California under a practice privilege, an individual shall apply to NASBA's
				CredentialNet, pay the required fee, and obtain the required substantial
				equivalency determination.
(2) The
				individual shall retain the NASBA file number, present it to the Board upon
				request, and authorize the Board to review the NASBA file upon
				request.
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 2 - Examinations › Section 6

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Note: Authority cited: Section
					 5010,
					 Business and Professions Code. Reference: Sections
					 313.2,
					 5082,
					 5082.1,
					 5082.3,
					 5092,
					 5093
					 and
					 5093.5,
					 Business and Professions Code.
Note: Authority cited: Section
					 5010,
					 Business and Professions Code. Reference: Sections
					 313.2,
					 5082,
					 5082.1,
					 5082.3,
					 5092
					 and
					 5093,
					 Business and Professions Code.
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 2 - Examinations › Section 6.1 - Additional Requirements for Computer-Based Testing

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Upon the commencement of computer-based testing in
				  California, applicants are responsible for contacting the National Association
				  of State Boards of Accountancy to obtain a Notice to Schedule pursuant to
				  Section 8.1 and the examination test
				  centers to obtain a date to examine. Applicants shall pay all required fees and
				  comply with test center procedures and rules.
1. New section
				  filed 1-23-2004; operative 1-23-2004 pursuant to Government Code section
				  11343.4
				  (Register 2004, No. 4).
Note: Authority cited: Section
					 5010,
					 Business and Professions Code. Reference: Sections
					 5082,
					 5082.1,
					 5082.2,
					 5092,
					 5093
					 and
					 5131,
					 Business and Professions Code.
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 2 - Examinations › Section 7 - Conditional Examination Credit Requirements for Applicants Who Will be Applying for Licensure Pursuant to Business and Professions Code Section 5090(b). [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Renumbering
				  and amendment of former section
				  7 to section
				  5.1 and renumbering and amendment
				  of section
				  17 to section
				  7 filed 4-12-83; effective
				  thirtieth day thereafter (Register 83, No. 16). For prior history, see
				  Registers 79, No. 49 and 75, No. 33.
2. Amendment of subsection (a)
				  filed 3-14-94; operative 4-13-94 (Register 94, No. 11).
3. Amendment
				  of subsections (a) and (b), repealer of subsection (d) and amendment of NOTE
				  filed 2-26-96; operative 3-27-96 (Register 96, No. 9).
4. Amendment
				  of section heading, new subsection (d) and amendment of NOTE filed 6-12-2002;
				  operative 6-12-2002 pursuant to Government Code section
				  11343.4
				  (Register 2002, No. 24).
5. New subsection (e) filed 1-23-2004;
				  operative 1-23-2004 pursuant to Government Code section
				  11343.4
				  (Register 2004, No. 4).
6. Change without regulatory effect amending
				  subsection (d) filed 10-11-2005 pursuant to section
				  100, title 1, California Code of
				  Regulations (Register 2005, No. 41).
7. Change without regulatory
				  effect repealing section filed 2-27-2012 pursuant to section
				  100, title 1, California Code of
				  Regulations (Register 2012, No. 9).
Note: Authority cited: Sections
					 5010
					 and
					 5018,
					 Business and Professions Code. Reference: Sections
					 114,
					 5082,
					 5082.2
					 and
					 5090,
					 Business and Professions Code.
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 2 - Examinations › Section 7.1 - Credit Status for the Computerized Uniform CPA Examination

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) On or
				after January 1, 2024, an applicant may sit for test sections of the
				examination specified in Section
				6(a) individually
				and in any order. When the applicant has credit for all three core test
				sections and one discipline test section within a rolling 30-month period as
				defined in subsection (b), the applicant shall be considered to have passed the
				examination. In addition, the following conditions for the administration of
				that examination shall apply:
(1) Applicants
				shall be issued an Authorization to Test and a Notice to Schedule as set forth
				in Sections
				8.1 and
				8.2.
(2) Applicants are given credit for test
				sections passed.
(3) Applicants who
				fail any core test section may retake that section subject to the requirements
				in Section
				8.2. Requests to retake a failed
				test section are accepted on a continuous basis by the submission of an
				application for an Authorization to Test that is approved by the
				Board.
(4) Applicants may take any
				discipline test section but may schedule only one discipline test section at a
				time.
(5) Applicants who receive
				credit for passing one discipline test section will not be permitted to take
				another discipline test section unless the credit has expired in accordance
				with subsection (b).
(6) Applicants
				who fail a discipline test section may retake any discipline test section
				provided they do not have credit status for any other discipline test section.
				Requests to retake a failed test section are accepted on a continuous basis by
				the submission of an application for an Authorization to Test pursuant to
				Section 8.2 that is approved by the
				Board.
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 2 - Examinations › Section 7.2 - Transition to Computer Based Testing. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New section
				  filed 1-23-2004; operative 1-23-2004 pursuant to Government Code section
				  11343.4
				  (Register 2004, No. 4).
2. Change without regulatory effect
				  repealing section filed 2-27-2012 pursuant to section
				  100, title 1, California Code of
				  Regulations (Register 2012, No. 9).
Note: Authority cited: Section
					 5010,
					 Business and Professions Code. Reference: Sections
					 5081,
					 5082,
					 5082.1,
					 5082.2,
					 5090,
					 5092
					 and
					 5093,
					 Business and Professions Code.
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 2 - Examinations › Section 7.3 - Transition to Core Plus Discipline Uniform CPA Examination

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				Applicants with credit for any of the test sections from the examination as of
				December 31, 2023, will have such credits extended to June 30, 2025, and
				receive credit towards completion of the applicable test sections as follows:
(1) Applicants with computer-based
				examination credit in Auditing and Attestation shall receive credit for passing
				the Auditing and Attestation core test section.
(2) Applicants with computer-based
				examination credit in Financial Accounting and Reporting shall receive credit
				for passing the Financial Accounting and Reporting core test section.
(3) Applicants with computer-based
				examination credit in Regulation shall receive credit for passing the Taxation
				and Regulation core test section.
(4) Applicants with computer-based
				examination credit in Business Environment and Concepts shall receive credit
				for passing a discipline test section.
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 2 - Examinations › Section 8 - Examination Final Filing Dates. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New section
				  filed 5-9-2000; operative 6-8-2000 (Register 2000, No. 19). For prior history,
				  see Register 74, No. 15.
2. New subsection designators, amendment of
				  newly designated subsection (b)(2) and amendment of NOTE filed 6-12-2002;
				  operative 6-12-2002 pursuant to Government Code section
				  11343.4
				  (Register 2002, No. 24).
3. Amendment of subsection (a) filed
				  1-23-2004; operative 1-23-2004 pursuant to Government Code section
				  11343.4
				  (Register 2004, No. 4).
4. Repealer filed 4-16-2020; operative
				  7-1-2020 (Register 2020, No. 16).
Note: Authority cited: Section
					 5010,
					 Business and Professions Code. Reference: Sections
					 5081,
					 5082,
					 5082.1,
					 5082.2,
					 5092
					 and
					 5093,
					 Business and Professions Code.
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 2 - Examinations › Section 9 - Educational Requirement for Applicants Who Will be Applying for Licensure Pursuant to Business and Professions Code Section 5090(b). [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Amendment
				  filed 2-4-60; effective thirtieth day thereafter (Register 60, No.
				  3).
2. Amendment filed 1-26-79; effective thirtieth day thereafter
				  (Register 79, No. 4).
3. Amendment filed 4-12-83; effective
				  thirtieth day thereafter (Register 83, No. 16).
4. Amendment of
				  section heading and section filed 5-10-2000; operative 6-9-2000 (Register 2000,
				  No. 19).
5. Amendment of section heading, new subsection (d) and
				  amendment of NOTE filed 6-12-2002; operative 6-12-2002 pursuant to Government
				  Code section
				  11343.4
				  (Register 2002, No. 24).
6. Change without regulatory effect
				  amending subsection (d) filed 10-11-2005 pursuant to section
				  100, title 1, California Code of
				  Regulations (Register 2005, No. 41).
7. Repealer filed 1-10-2012;
				  operative 2-9-2012 (Register 2012, No. 2).
Note: Authority cited: Section
					 5010,
					 Business and Professions Code. Reference: Sections
					 5081,
					 5081.1,
					 5084
					 and
					 5090,
					 Business and Professions Code.
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 2 - Examinations › Section 9.2 - Education Required Under Business and Professions Code Sections 5092 and 5093

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Each
				applicant shall present satisfactory evidence, as referenced in Section
				2.8, that they have received a
				baccalaureate or higher degree, completed the accounting subjects specified in
				subsection (b) of this section, and completed the business-related subjects
				specified in subsection (c) of this section.
(b) The applicant shall have completed a
				minimum of 24 semester units, or the equivalent in quarter units, selected from
				the following accounting subjects: accounting, auditing, financial reporting,
				external or internal reporting, financial statement analysis or
				taxation.
(c) In addition to the
				accounting courses described in subsection (b), an applicant shall have
				completed a minimum of 24 semester units, or the equivalent in quarter units,
				selected from the following business-related subjects: accounting subjects in
				excess of the 24 semester units as described in subsection (b), business
				administration, economics, finance, business management, marketing, computer
				science/information systems, statistics, business communications, mathematics,
				business law, or business related law courses offered by an accredited law
				school.
(d) Qualifying education
				shall be completed within the following time frames specified in this
				subsection:
(1) Except as provided for in
				Section 9.3, applicants shall complete the
				education required by this section before applying for examination for the
				first time.
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 2 - Examinations › Section 9.3 - Early Admission to the Uniform CPA Examination Under Business and Professions Code Section 5093.5

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) To be
				granted early admission as set forth in Section
				5093.5
				of the Business and Professions Code, applicants shall submit the following to
				the Board:
(1) A completed application for an
				Authorization to Test as specified in Section
				8.2.
(2) Satisfactory evidence, defined in Section
				2.8, of all finished coursework
				towards completing the educational requirements of Section
				9.2.
(3) A completed Certificate of Enrollment
				Form COE-1 (New 7/2022), which is hereby incorporated by
				reference.
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 2 - Examinations › Section 10 - Examination on Rules of Professional Conduct

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Until July 1, 2024, all applicants for a certified public
				  accountant license shall pass an examination in professional ethics, acceptable
				  to the Board, before such license is to be issued. This professional ethics
				  examination shall be passed no sooner than two years prior to the Board's
				  consideration of the application for licensure.
Note: Authority cited: Sections 5010 and 5018, Business and
					 Professions Code. Reference: Sections 5018, 5082 and 5093, Business and
					 Professions Code.
Note: Authority cited: Sections
					 5010
					 and
					 5018,
					 Business and Professions Code. Reference: Sections
					 5018,
					 5082,
					 5092
					 and
					 5093,
					 Business and Professions Code.
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 2 - Examinations › Section 10.1 - Examination on Rules of Professional Conduct Transition

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				Licensees who meet all of the following requirements may use a passing score on
				the Board-approved examination in professional ethics toward two hours of
				continuing education in the period immediately preceding their first license
				expiration date as described in Section
				87.1(a):
(1) Initial certified public accountant
				license was issued on or after July 1, 2026.
(2) CBA-approved professional ethics
				examination was purchased prior to July 1, 2024.
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 2 - Examinations › Section 11 - Education Required to Apply for Certified Public Accountant License

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) An applicant
				for certified public accountant licensure after December 31, 2013, shall meet
				all of the following requirements:
(1)
				completion of 24 semester units, or the equivalent in quarter units, of
				accounting subjects as described in Section
				9.2(b),
(2) completion of 24 semester units, or the
				equivalent in quarter units, of business-related subjects as described in
				Section 9.2(c),
(3) completion of 20 semester units, or the
				equivalent in quarter units, of accounting study as described in Section
				11.1; and
(4) completion of 10 semester units, or the
				equivalent in quarter units, of ethics study as described in Business and
				Professions Code Section
				5094.3.
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 2 - Examinations › Section 11.1 - Accounting Study

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) For
				an applicant to satisfy the accounting study requirement described in Section
				11(a)(3), he or
				she shall meet either of the following requirements:
(1) conferral of a Master of Accounting,
				Master of Taxation, or Master of Laws in Taxation degree, or;
(2) completion of 20 semester units, or the
				equivalent in quarter units, that satisfy the following requirements:
(A) a minimum of six semester units, or the
				equivalent in quarter units, shall be completed in accounting subjects as
				described in Section
				9.2(b),
(B) a maximum of 14 semester units, or the
				equivalent in quarter units, may be completed in business-related subjects as
				described in Section
				9.2(c),
(C) a maximum of nine semester units, or the
				equivalent in quarter units, may be completed in other academic work relevant
				to accounting and business; and
(D)
				a maximum of four semester units, or the equivalent in quarter units, may come
				from internships or independent studies courses which meet the subject matter
				requirements of Section
				11.1(a)(2)(A) or
				(B).
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 2 - Examinations › Section 11.5 - Experience Requirements for Applicants Who Will be Applying for Licensure Pursuant to Business and Professions Code Section 5090(b). [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New section
				  filed 6-29-48; effective thirtieth day thereafter (Register 13, No.
				  1).
2. Amendment filed 2-4-60; effective thirtieth day thereafter
				  (Register 60, No. 3).
3. New subsection (c) filed 1-26-79; effective
				  thirtieth day thereafter (Register 79, No. 4).
4. Amendment filed
				  10-15-80; effective thirtieth day thereafter (Register 80, No.
				  42).
5. Amendment of section filed 9-23-91; operative 10-23-91
				  (Register 91, No. 52).
6. New subsection (c), subsection
				  redesignation and amendment of new subsection (d) filed 11-30-93; operative
				  12-30-93 (Register 93, No. 49).
7. Amendment of section and NOTE
				  filed 2-26-96; operative 3-27-96 (Register 96, No. 9).
8. Repealer
				  and new subsection (b) and amendment of subsection (e) filed 11-20-98;
				  operative 12-20-98 (Register 98, No. 47).
9. Amendment of section
				  heading, new subsection (f) and amendment of NOTE filed 6-12-2002; operative
				  6-12-2002 pursuant to Government Code section
				  11343.4
				  (Register 2002, No. 24).
10. Change without regulatory effect
				  amending subsection (f) filed 10-11-2005 pursuant to section
				  100, title 1, California Code of
				  Regulations (Register 2005, No. 41).
11. Amendment of subsection (d)
				  filed 9-19-2008; operative 10-19-2008 (Register 2008, No. 38).
12.
				  Repealer filed 1-10-2012; operative 2-9-2012 (Register 2012, No.
				  2).
Note: Authority cited: Sections
					 5010,
					 5018,
					 and
					 5083,
					 Business and Professions Code. Reference: Section
					 5023,
					 5083
					 and
					 5090,
					 Business and Professions Code.
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 2 - Examinations › Section 12 - General Experience Required Under Business and Professions Code Section 5093

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) In order to
				meet the experience requirement of Section
				5093
				of the Business and Professions Code, experience must be supervised by a person
				holding a valid, active license or comparable authority to practice public
				accounting as specified in subdivision (d) of Section
				5093. Supervised experience means
				that the applicant's supervisor shall have reviewed and evaluated the
				applicant's qualifying work, pursuant to subsection (b) on a routine and
				recurring basis and shall have authority and oversight over the applicant.
(1) Experience shall be verified by the
				licensee supervising the experience.
(2) Experience may not be supervised by a
				licensee who provides public accounting services to the applicant's
				employer.
(3)
(A) The verification shall be submitted to
				the Board on Form 11A-30 (1/22) for general accounting experience, which is
				hereby incorporated by reference, and shall be signed under penalty of
				perjury.
(B) If the applicant is
				unable to obtain the verification required in subsection (a)(3)(A), the Board
				may approve another form of verification if it contains the information as
				required in subsection (a)(3)(A).
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 2 - Examinations › Section 12.1 - Experience in Academia

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				Pursuant to Business and Professions Code section
				5093(d)(3),
				experience in academia qualifies as general accounting experience for certified
				public accountant licensure if it meets the requirements provided in this
				section.
(b) In evaluating an
				applicant's experience in academia, 48 semester units of instruction, or its
				equivalent in quarter units, shall be considered equivalent to one year of
				general accounting experience.
(c)
				Experience in academia shall be qualifying when the applicant is the instructor
				for a course meeting the following requirements:
(1) The course was in a subject listed in
				section 9.2(b);
				and
(2) The course was taught at an
				accredited institution as described in Business and Professions Code section
				5094(b).
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 2 - Examinations › Section 12.5 - Attest Experience Under Business and Professions Code Section 5095

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) To be
				authorized to sign reports on attest engagements pursuant to Business and
				Professions Code Section
				5095,
				an applicant for a California Certified Public Accountant license pursuant to
				Business and Professions Code Sections
				5087,
				or
				5093
				or holder of an unexpired, valid, active California Certified Public Accountant
				license issued pursuant to Business and Professions Code Sections
				5087,
				5092,
				or
				5093
				shall show to the satisfaction of the Board that they meet the requirements of
				this section and Business and Professions Code Section
				5095.
(1) Some or all of the experience required by
				Section 5095 and this section may be
				completed prior to issuance of the California Certified Public Accountant
				license. Any experience that would be qualifying for purposes of Section
				5095 and this section may also
				serve as qualifying experience for purposes of Section
				5093. To be qualifying for
				purposes of Section
				5095 and this section, any
				experience obtained after issuance of the California Certified Public
				Accountant license must be obtained while the license is held in active
				status.
(2) A holder of an active
				California Certified Public Accountant license may commence signing reports on
				attest engagements upon receipt of notification from the Board that they have
				met the requirements of this section and Business and Professions Code Section
				5095.
				A holder of an inactive California Certified Public Accountant license may
				apply under this section, but must convert the license to active status before
				commencing to sign reports on attest engagements.
(3) An applicant for the California Certified
				Public Accountant license who has met the requirements of this section and
				Business and Professions Code Section
				5095
				may commence signing reports on attest engagements upon license
				issuance.
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 2 - Examinations › Section 13

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Note: Authority cited: Sections
					 5010,
					 5092
					 and
					 5093,
					 Business and Professions Code. Reference: Section
					 5090,
					 5092
					 and
					 5093,
					 Business and Professions Code.
Note: Authority cited: Sections
					 5010,
					 5092
					 and
					 5093,
					 Business and Professions Code. Reference: Section
					 5090,
					 5092
					 and
					 5093,
					 Business and Professions Code.
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 2 - Examinations › Section 14 - Changing Pathways. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New section
				  filed 6-12-2002; operative 6-12-2002 pursuant to Government Code section
				  11343.4
				  (Register 2002, No. 24). For prior history, see Register 83, No.
				  16.
2. Change without regulatory effect repealing section filed
				  10-11-2005 pursuant to section
				  100, title 1, California Code of
				  Regulations (Register 2005, No. 41).
Note: Authority cited: Sections
					 5010,
					 5092
					 and
					 5093,
					 Business and Professions Code. Reference: Sections
					 5091,
					 5092
					 and
					 5093,
					 Business and Professions Code.
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 2.5 - License Status › Section 15 - Retired Status

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				Beginning July 1, 2014, upon application to the Board and compliance with this
				Article and Section
				5070.1
				of the Business and Professions Code, a licensee may have his or her license
				placed in a retired status. This Article shall not prohibit a holder of a
				license in a retired status from receiving a share of the net profits from a
				public accounting firm or other compensation from a public accounting firm,
				provided that the licensee does not otherwise engage in the practice of public
				accountancy.
(b) Failure to
				maintain compliance with this article and Sections
				5058.3
				or
				5070.1
				of the Business and Professions Code is unprofessional conduct and grounds for
				revocation or discipline of the retired license.
1. New article
				  2.5 (sections
				  15-15.4) and section filed
				  10-16-2013; operative 1-1-2014 (Register 2013, No. 42). For prior history, see
				  Register 83, No. 16.
2. Amendment of article heading filed
				  11-13-2013; operative 1-1-2014 (Register 2013, No.
				  46).
Note: Authority cited: Sections
					 5010
					 and
					 5070.1,
					 Business and Professions Code. Reference: Sections
					 5058.3,
					 5070.1,
					 5100
					 and
					 5109,
					 Business and Professions Code.
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 2.5 - License Status › Section 15.1 - Application for Retired Status

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) To be eligible for a license in a retired
				status, a licensee of the Board shall submit a completed application to the
				Board on Form 11R-48 (12/19) which is hereby incorporated by
				reference.
(b) A licensee applying
				to have his or her license placed in a retired status shall have held a license
				as a certified public accountant or public accountant in the United States or
				its territories for a minimum of twenty total years; and during those twenty
				years, from the Board for a minimum of five years in an active status. Failure
				to meet the requirements of this Article and Section
				5070.1
				of the Business and Professions Code is grounds for denial of the
				application.
(c) In order to place
				a license in a retired status, an applicant shall pay the application fee
				required by Section
				70(i)(1).
1. New section
				  filed 10-16-2013; operative 1-1-2014 (Register 2013, No. 42).
2.
				  Change without regulatory effect amending subsection (a) filed 3-1-2018
				  pursuant to section
				  100, title 1, California Code of
				  Regulations (Register 2018, No. 9).
3. Change without regulatory
				  effect amending subsection (a) filed 1-23-2020 pursuant to section
				  100, title 1, California Code of
				  Regulations (Register 2020, No. 4).
Note: Authority cited: Sections
					 5010
					 and
					 5070.1,
					 Business and Professions Code. Reference: Section
					 5070.1,
					 Business and Professions Code.
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 2.5 - License Status › Section 15.2 - Renewal of a License in a Retired Status

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) A licensee shall renew a license in a
				retired status during the same time period in which a license in an active
				status is renewed as described in Section
				5070.5
				of the Business and Professions Code.
(b) At the time of renewal, the holder of a
				license in a retired status is exempt from paying the renewal fee described in
				Section 70(e).
(c) At the time of renewal, the holder of a
				license in a retired status is exempt from the Board's continuing education
				requirements described in Section
				87.
1. New section
				  filed 10-16-2013; operative 1-1-2014 (Register 2013, No.
				  42).
Note: Authority cited: Sections
					 5010
					 and
					 5070.1,
					 Business and Professions Code. Reference: Section
					 5070.1
					 and
					 5070.5,
					 Business and Professions Code.
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 2.5 - License Status › Section 15.3 - Restoration of a License from a Retired Status to Active Status

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) At the time of renewal, the holder of a
				license in a retired status may restore his or her license to an active status
				by paying the fee described in Section
				70(i)(2) 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 time of renewal, 12 hours of which must be in subject areas
				described in Section
				88(a)(1).
(b) The holder of a license in a retired
				status may restore the license to an active status prior to the next renewal by
				paying the fee described in Section
				70(i)(2) and by
				meeting the continuing education requirements as described in Section
				87.1.
1. New section
				  filed 10-16-2013; operative 1-1-2014 (Register 2013, No.
				  42).
Note: Authority cited: Sections
					 5010
					 and
					 5070.1,
					 Business and Professions Code. Reference: Section
					 5070.1,
					 Business and Professions Code.
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 2.5 - License Status › Section 15.4 - Limitation on Retired Status

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
A licensee may be granted a license in a retired status under
				  this Article on no more than two separate occasions.
1. New section
				  filed 10-16-2013; operative 1-1-2014 (Register 2013, No.
				  42).
Note: Authority cited: Sections
					 5010
					 and
					 5070.1,
					 Business and Professions Code. Reference: Section
					 5070.1,
					 Business and Professions Code.
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 2.5 - License Status › Section 16 - Military Inactive Status

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Beginning January 1, 2014, a licensee engaged in active duty
				  as a member of the California National Guard or the United States Armed Forces
				  may apply to have his or her license placed in, and renewed in, a military
				  inactive status by completing the Application for Military Inactive Status
				  (Form 11R-49 (12/19)), which is hereby incorporated by reference. Along with
				  the Application for Military Inactive Status (Form 11 R-49 (12/19)), a licensee
				  shall submit sufficient evidence that he or she is engaged in active duty as a
				  member of the California National Guard or the United States Armed
				  Forces.
1. New section
				  filed 11-13-2013; operative 1-1-2014 (Register 2013, No. 46).
2.
				  Change without regulatory effect amending section filed 3-1-2018 pursuant to
				  section 100, title 1, California Code of
				  Regulations (Register 2018, No. 9).
3. Change without regulatory
				  effect amending section filed 1-23-2020 pursuant to section
				  100, title 1, California Code of
				  Regulations (Register 2020, No. 4).
Note: Authority cited: Sections
					 5010
					 and
					 5070.2,
					 Business and Professions Code. Reference: Sections
					 5070.2
					 and
					 5070.5,
					 Business and Professions Code.
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 2.5 - License Status › Section 16.1 - Definitions

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) For the
				purposes of this article and Section
				5070.2
				of the Business and Professions Code, the following definitions shall apply:
(1) "Sufficient evidence of active duty as a
				member of the California National Guard or the United States Armed Forces"
				shall include copies of current Leave and Earnings Statements or military
				orders.
(2) "Evidence of discharge
				date" shall mean a completed "Certificate of Release or Discharge from Active
				Duty" (DD Form 214).