reglab/statecodes huggingface dataset:
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 9 - Rules of Professional Conduct › Section 64 - Use of Name with Estimate of Earnings. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Repealer
				  filed 8-4-95; operative 9-3-95 (Register 95, No.
				  31).
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 9 - Rules of Professional Conduct › Section 65 - Independence

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
A licensee shall be independent in the performance of
				  services in accordance with professional standards.
1. Repealer
				  and new section filed 3-24-65; effective thirtieth day thereafter (Register 65,
				  No. 5).
2. Amendment filed 2-14-75; effective thirtieth day
				  thereafter (Register 75, No. 7).
3. Amendment filed 10-9-79;
				  effective thirtieth day thereafter (Register 79, No. 41).
4.
				  Amendment filed 4-12-83; effective thirtieth day thereafter (Register 83, No.
				  16).
5. Repealer and new section filed 8-4-95; operative 9-3-95
				  (Register 95, No. 31).
6. Change without regulatory effect amending
				  NOTE 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: Section
					 5018,
					 Business and Professions Code.
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 9 - Rules of Professional Conduct › Section 66 - Plural Designations. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Amendment
				  filed 10-24-61; effective thirtieth day thereafter (Register 61, No.
				  22).
2. Amendment filed 12-5-70; effective thirtieth day thereafter
				  (Register 70, No. 49).
3. Amendment filed 4-12-83; effective
				  thirtieth day thereafter (Register 83, No. 16).
4. Repealer filed
				  5-10-2000; operative 6-9-2000 (Register 2000, No.
				  19).
Note: Authority cited: Sections
					 5010
					 and
					 5018,
					 Business and Professions Code. Reference: Sections
					 5073
					 and
					 5075,
					 Business and Professions Code.
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 9 - Rules of Professional Conduct › Section 66.1 - Name of Accountancy Corporation. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Amendment
				  of subsections (a) and (b) filed 6-24-81; effective thirtieth day thereafter
				  (Register 81, No. 26).
2. Repealer of former section
				  66.1 and renumbering and amendment
				  of section
				  75.7 to section
				  66.1 filed 7-3-90; operative
				  8-2-90 (Register 90, No. 34). For prior history, see Register 88, No.
				  36).
3. Repealer filed 5-10-2000; operative 6-9-2000 (Register 2000,
				  No. 19).
Note: Authority cited: Sections
					 5010,
					 5018
					 and
					 5157,
					 Business and Professions Code. Reference: Sections
					 5055,
					 5121
					 and
					 5153,
					 Business and Professions Code; and Section
					 13409,
					 Corporations Code.
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 9 - Rules of Professional Conduct › Section 66.2 - Name of Successor Firm Having One Owner. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New section
				  filed 7-5-90; operative 8-4-90 (Register 90, No. 36).
2. Repealer
				  filed 5-10-2000; operative 6-9-2000 (Register 2000, No.
				  19).
Note: Authority cited: Section
					 5010,
					 5018
					 and
					 5157,
					 Business and Professions Code. Reference: Section
					 5010,
					 5018,
					 5059
					 and
					 5153,
					 Business and Professions Code.
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 9 - Rules of Professional Conduct › Section 67 - Approval of Use of Fictitious Name

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
No sole proprietor may practice under a name other than the
				  name set forth on his or her permit to practice unless such name has been
				  registered with the Board. Any registration issued under this section shall
				  expire five years after the date of issuance unless renewed prior to its
				  expiration.
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).
3. Amendment filed 9-23-91; operative
				  10-23-91 (Register 91, No. 52).
4. Amendment of section and NOTE
				  filed 5-10-2000; operative 6-9-2000 (Register 2000, No.
				  19).
Note: Authority cited: Sections
					 5010,
					 5018
					 and
					 5060,
					 Business and Professions Code. Reference: Section
					 5060,
					 Business and Professions Code.
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 9 - Rules of Professional Conduct › Section 68 - Retention of Client's Records

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
A licensee, after demand by or on behalf of a client, for
				  books, records or other data, whether in written or machine sensible form, that
				  are the client's records shall not retain such records. Unpaid fees do not
				  constitute justification for retention of client records.
Although, in general the accountant's working papers are the
				  property of the licensee, if such working papers include records which would
				  ordinarily constitute part of the client's books and records and are not
				  otherwise available to the client, then the information on those working papers
				  must be treated the same as if it were part of the client's books and
				  records.
1. New section
				  filed 2-14-75; effective thirtieth day thereafter (Register 75, No.
				  7).
2. Amendment filed 4-12-83; effective thirtieth day thereafter
				  (Register 83, No. 16).
3. Amendment of first paragraph filed 8-4-95;
				  operative 9-3-95 (Register 95, No. 31).
Note: Authority cited: Sections
					 5010
					 and
					 5018,
					 Business and Professions Code. Reference: Section
					 5037,
					 Business and Professions Code.
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 9 - Rules of Professional Conduct › Section 68.1 - Working Papers Defined; Retention

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Working papers are the licensee's records
				of the procedures applied, the tests performed, the information obtained and
				the pertinent conclusions reached in an audit, review, compilation, tax,
				special report or other engagement. They include, but are not limited to, audit
				of other programs, analyses, memoranda, letters of confirmation and
				representations, abstracts of company documents and schedules or commentaries
				prepared or obtained by the licensee. The form of working papers may be
				handwriting, typewriting, printing, photocopying, photographing, computer,
				data, or any other letters, words, pictures, sounds, or symbols or combinations
				thereof.
(b) Licensees shall adopt
				reasonable procedures for the safe custody of working papers and shall retain
				working papers for a period sufficent to meet the needs of the licensee's
				practice and to satisfy applicable professional standards and pertinent legal
				requirements for record retention.
(c) Licensees shall retain working papers
				during the pendency of any Board investigation, disciplinary action, or other
				legal action involving the licensee. Licensees shall not dispose of such
				working papers until notified in writing by the Board of the closure of the
				investigation or until final disposition of the legal action or proceeding if
				no Board investigation is pending.
1. New section
				  filed 2-26-96; operative 3-27-96 (Register 96, No.
				  9).
Note: Authority: Sections
					 5010
					 and
					 5018,
					 Business and Professions Code. Reference: Sections
					 5018
					 and
					 5037,
					 Business and Professions Code.
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 9 - Rules of Professional Conduct › Section 68.2 - Identification of Audit Documentation

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) To provide for the identification of
				audit documentation, audit documentation shall include an index or guide to the
				audit documentation which identifies the components of the audit
				documentation.
(b) In addition to
				the requirements of Business and Professions Code Section
				5097(b),
				audit documentation shall provide the date the document or working paper was
				completed by the preparer(s) and any reviewer(s), and shall include the
				identity of the preparer(s) and any reviewer(s).
(c) Audit documentation shall include both
				the report date and the date of issuance of the report.
1. New section
				  filed 1-23-2004; operative 1-23-2004 pursuant to Government Code section
				  11343.4
				  (Register 2004, No. 4). For prior history, see Register 2000, No.
				  19.
Note: Authority cited: Section
					 5010,
					 5018
					 and
					 5098,
					 Business and Professions Code. Reference: Sections
					 5097
					 and
					 5098,
					 Business and Professions Code.
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 9 - Rules of Professional Conduct › Section 68.3 - Retention Period for Audit Documentation

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) The retention period mandated by Business
				and Professions Code Section
				5097
				shall be measured from the date of issuance of the report (report release
				date).
(b) If audit documentation
				is required to be kept for longer than seven years because of a pending Board
				investigation or disciplinary action, audit documentation shall not be
				destroyed until the licensee has been notified in writing by the Board of the
				closure of a Board investigation or disciplinary proceeding.
(c) Any documents required to be maintained
				by Business and Professions Code Section
				5097
				or these regulations shall be maintained in accessible form.
(d) Audit documentation shall be retained
				whether or not the documentation supports the auditor's final conclusions. All
				audit documentation regarding any significant matter related to the audit shall
				be retained whether or not the documentation contains information or data
				inconsistent with the auditor's final conclusions. Significance of a matter
				shall be determined based on an objective analysis of the facts and
				circumstances. Audit documentation to be retained shall also include all
				documentation of consultations on, or resolutions of, any differences of
				opinion regarding the exercise of professional judgment.
1. New section
				  filed 1-23-2004; operative 1-23-2004 pursuant to Government Code section
				  11343.4
				  (Register 2004, No. 4).
2. Amendment of subsection (a) filed
				  7-11-2007; operative 8-1-2007 pursuant to Government Code section
				  11343.4
				  (Register 2007, No. 28).
Note: Authority cited: Section
					 5010,
					 5018
					 and
					 5098,
					 Business and Professions Code. Reference: Sections
					 5097
					 and
					 5098,
					 Business and Professions Code.
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 9 - Rules of Professional Conduct › Section 68.4 - The Document Assembly Period and Subsequent Changes in Audit Documentation

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Audit documentation that is not completed
				prior to the date of issuance of the report shall be completed during the
				document assembly period specified in this subsection.
(1) The document assembly period is the
				60-day period following the date of issuance of the report. If the report is
				not issued in connection with such an engagement, the document assembly period
				ends 60 days after the date that the fieldwork was completed. If the auditor
				was unable to complete such an engagement, then the document assembly period
				ends 60 days from the date the engagement ceased.
(2) Notwithstanding the document assembly
				period specified in paragraph (1) of this subsection, licensees shall comply
				with applicable professional standards specifying a shorter document assembly
				period.
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 9 - Rules of Professional Conduct › Section 68.5 - Audit Documentation Retention and Destruction Policy

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Licensees shall maintain, and document
				compliance with, a written Audit Documentation Retention and Destruction Policy
				which provides for the preservation of audit documentation for the full time
				period required by Business and Professions Code Section
				5097.
				The policy and documentation of compliance shall be available to the Board upon
				request.
(b) This policy shall
				provide for the authorized custody, security, access, retention, and
				destruction of the documentation. This policy shall, at a minimum, include the
				following:
(1) procedures for the maintenance
				of back-up copies of electronic audit documentation at secure
				locations,
(2) procedures for
				maintaining audit documentation,
(3) procedures for approving any changes to
				audit documentation,
(4) procedures
				for approving the destruction of documentation when no longer required to be
				maintained by Business and Professions Code Section
				5097.
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 9 - Rules of Professional Conduct › Section 69 - Certification of Applicant's Experience

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Any licensee who shall have been
				requested by an applicant to prepare and submit to the board certification of
				the applicant's experience and shall have refused to prepare and submit said
				certification shall, when requested by the board, explain in writing, or, when
				so requested by the board, explain in person, the basis for refusal to complete
				and submit said certification.
(b)
				Any licensee who shall have signed a certification of experience shall, when
				requested by the board, explain in writing, or, when so requested by the board,
				explain in person, the information provided on any said certification of
				experience, in any situation including, but not limited to, the following:
(1) Where there is an alleged disagreement
				between an applicant and any licensee as to dates and/or type of work
				performed;
(2) Where there is
				satisfactorily answered certification of experience submitted to the board, but
				the period of experience appears to be unduly short;
(3) Where the board seeks to verify on a
				sample basis information submitted by an applicant or attested thereto on a
				certification of experience; or
(4)
				Where the board reasonably believes that the information in the certification
				of experience may be false or incorrect.
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 9 - Rules of Professional Conduct › Section 69.1 - Failure to Appear. [Renumbered]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New section
				  filed 1-30-85; effective thirtieth day thereafter (Register 85, No.
				  5).
2. Amendment filed 8-26-88; operative 9-25-88 (Register 88, No.
				  36).
3. Renumbering and amendment of former section
				  69.1 to new section
				  52.1 and amendment of NOTE filed
				  8-4-95; operative 9-3-95 (Register 95, No. 31).
Note: Authority cited: Sections
					 5010
					 and
					 5018,
					 Business and Professions Code. Reference: Sections
					 5018
					 and
					 5020,
					 Business and Professions Code.
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 10 - Fees › Section 70 - Fees

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) The
				application fee for the computer-based Uniform Certified Public Accountant
				Examination shall be $100 for issuance of the Authorization to Test to
				first-time applicants and $50 for issuance of the Authorization to Test to
				repeat applicants.
(b) The
				application fee for issuance of a certified public accountant certificate shall
				be $250.
(c) The application fee
				for registration as a partnership or as a corporation, including registration
				under a new name as a partnership or as a corporation, shall be $250.
(d)
(1)
				After June 30, 2024, the fee for the initial permit to practice as a
				partnership or a corporation shall be $400, and the fee for initial permit to
				practice as a certified public accountant shall be $340. This subdivision shall
				be operative until June 30, 2026.
(2) After June 30, 2026, the fee for the
				initial permit to practice as a partnership or a corporation shall be $520, and
				the fee for initial permit to practice as a certified public accountant shall
				be $400.
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 10 - Fees › Section 71 - Abandonment of the Application

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				An applicant for the paper and pencil examination who fails to appear for the
				examination shall be deemed to have abandoned the application and shall forfeit
				the examination fee.
(b) A
				first-time applicant for an Authorization to Test pursuant to Section
				8.1 shall be deemed to have
				abandoned the application and shall forfeit any application fee if the
				applicant fails to complete the application within one year of notification by
				the Board of any deficiency in the application.
(c) An application for a certificate, permit,
				registration, or license, including any application for renewal or retired
				status, shall be deemed abandoned and any application fee shall be forfeited,
				if the applicant fails to complete the application within two years of its
				original submission or within one year of notification by the Board of any
				deficiency in the application.
1. New section
				  filed 7-1-96; operative 7-1-96 pursuant to Government Code section
				  11343.4(d)
				  (Register 96, No. 27).
2. Amendment of subsection (a), new
				  subsection (b) and subsection relettering filed 1-23-2004; operative 1-23-2004
				  pursuant to Government Code section
				  11343.4
				  (Register 2004, No. 4).
3. Amendment of subsection (c) and NOTE
				  filed 10-16-2013; operative 1-1-2014 (Register 2013, No.
				  42).
Note: Authority cited: Sections
					 5010
					 and
					 5018,
					 Business and Professions Code. Reference: Sections
					 5010,
					 5070.1
					 and
					 5134,
					 Business and Professions Code.
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 11 - Accountancy Corporation Rules › Section 75.1 - Citation of Rules. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New Article
				  11 (§§
										75.1 through
				  75.11) filed 3-22-71; designated
				  effective 7-1-71 (Register 71, No. 13).
2. Repealer filed 4-12-83;
				  effective thirtieth day thereafter (Register 83, No.
				  16).
Note: Authority cited: Sections
					 5010,
					 5011,
					 and
					 5018,
					 Business and Professions Code.
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 11 - Accountancy Corporation Rules › Section 75.2 - Definitions. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Repealer
				  filed 4-12-83; effective thirtieth day thereafter (Register 83, No.
				  16).
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 11 - Accountancy Corporation Rules › Section 75.3 - Professional Relationships, Responsibilities, and Conduct Not Affected. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Repealer
				  filed 4-12-83; effective thirtieth day thereafter (Register 83, No.
				  16).
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 11 - Accountancy Corporation Rules › Section 75.4 - Office for Filing

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
All applications for a Certificate of Registration and any
				  other documents or reports required by these rules or by law to be filed with
				  the board shall be filed with the principal office of the board in
				  Sacramento.
1. Change
				  without regulatory effect adding new NOTE filed 2-27-2012 pursuant to section
				  100, title 1, California Code of
				  Regulations (Register 2012, No. 9).
Note: Authority cited: Sections
					 5010
					 and
					 5157,
					 Business and Professions Code. Reference: Sections
					 5150
					 and
					 5151,
					 Business and Professions Code.
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 11 - Accountancy Corporation Rules › Section 75.5 - Application; Review of Refusal to Approve

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) An applicant corporation shall file with
				the board an application for Certificate of Registration on a form furnished by
				the board, which shall be signed and verified by an officer of the corporation
				who is a licensed person and be accompanied by a fee established pursuant to
				Rule 70.
(b) A Certificate of
				Registration shall be issued if the board finds that the applicant corporation
				has complied with Sections
				13401 to
				13409, inclusive, of the
				Corporations Code, Sections
				5151 to
				5155,
				inclusive, of the Business and Professions Code, and Sections
				75.8 and
				75.9, of these Rules.
(c) The board may delegate to its executive
				officer, or other official or employee of the board, its authority under
				Section
				5151
				of the Business and Professions Code, to review and approve applications for
				registration and to issue Certificates of Registration.
1. Amendment
				  filed 4-12-83; effective thirtieth day thereafter (Register 83, No.
				  16).
2. Change without regulatory effect amending NOTE filed
				  11-15-2005 pursuant to section
				  100, title 1, California Code of
				  Regulations (Register 2005, No. 46).
3. Amendment filed 4-16-2020;
				  operative 7-1-2020 (Register 2020, No. 16).
Note: Authority cited: Sections
					 5010
					 and
					 5157,
					 Business and Professions Code. Reference: Sections
					 5151,
					 5152,
					 5154
					 and
					 5155,
					 Business and Professions Code.
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 11 - Accountancy Corporation Rules › Section 75.6 - Requirements for Issuance of Certificate of Registration. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Repealer
				  filed 4-12-83; effective thirtieth day thereafter (Register 83, No.
				  16).
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 11 - Accountancy Corporation Rules › Section 75.7 - Name of Corporation. [Renumbered]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New section
				  filed 4-28-89; operative 5-28-89 (Register 89, No. 18).
2.
				  Renumbering and amendment of section
				  75.7 to section
				  66.1 filed 7-3-90; operative
				  8-2-90 (Register 90, No. 34).
Note: Authority cited: Section
					 5157,
					 Business and Professions Code. Reference: Sections
					 5055,
					 5121
					 and
					 5153,
					 Business and Professions Code; and Section
					 13409,Corporations
					 Code.
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 11 - Accountancy Corporation Rules › Section 75.8 - Security for Claims Against an Accountancy Corporation

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) An accountancy corporation shall provide
				and maintain adequate security for claims against it by its clients arising out
				of the rendering of or failure to render professional services. Security for
				such claims shall consist of either of the following:
(1) Insurance for each claim in an amount
				equal to at least $100,000 per licensee, provided that the maximum amount for
				each claim shall not be required to exceed $1,000,000, and that the minimum
				amount guaranteed for all claims during any one calendar year shall be at least
				an amount equal to $250,000 per licensee, provided that the maximum amount
				shall not be required to exceed $3,000,000; or
(2) A written agreement of the shareholders
				that they shall jointly and severally guarantee payment by the corporation of
				liabilities to its clients arising out of the rendering of or failure to render
				professional services.
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 11 - Accountancy Corporation Rules › Section 75.9 - Shares: Ownership and Transfer

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				Except as provided in subsection (b), the restrictions prescribed by Sections
				13406
				and
				13407 of
				the Corporations Code shall be clearly set forth on each share certificate and
				in corporate by-laws, or the corporate by-laws and the share certificates of an
				accountancy corporation shall contain an appropriate passage or legend
				referring to the restrictions set forth in Sections
				13406
				and
				13407 of
				the Corporations Code.
(b) For an
				accountancy corporation which has nonlicensee owners, the conditions and
				restrictions on nonlicensee ownership specified in Section
				5079 of the Accountancy Act shall
				be clearly set forth on each share certificate issued to a nonlicensee and in
				the corporate by-laws of the accountancy corporation.
1. Amendment
				  filed 4-12-83; effective thirtieth day thereafter (Register 83, No.
				  16).
2. Amendment of section and NOTE filed 7-22-99; operative
				  8-21-99 (Register 99, No. 30).
Note: Authority cited: Sections
					 5010,
					 5079
					 and
					 5157,
					 Business and Professions Code. Reference: Sections
					 5079,
					 5151
					 and
					 5154,
					 Business and Professions Code; and Sections
					 13403,
					 13406,
					 13407,
					 13408
					 and
					 13410,
					 Corporations Code.
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 11 - Accountancy Corporation Rules › Section 75.10 - Resident Manager in Charge of Branch Offices. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Repealer
				  filed 4-12-83; effective thirtieth day thereafter (Register 83, No.
				  16).
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 11 - Accountancy Corporation Rules › Section 75.11 - Certificate of Registration; Continuing Validity; Notification of Name and Address Changes

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) A
				Certificate of Registration shall continue in effect until it is cancelled,
				suspended, or revoked. Such certificate may be cancelled for failure to renew
				as stated in Business and Professions Code Section
				5070.7.
				Such certificate may be suspended or revoked for any of the grounds outlined in
				Section
				13408 of
				the Corporations Code.
(b) Each
				accountancy corporation shall report to the board any and all changes of
				address, corporate name and shareholders within 30 days of any such change,
				giving both its old and its new address or names.
1. Amendment
				  of subsection (b) filed 1-2-73; effective thirtieth day thereafter (Register
				  73, No. 1).
2. Amendment filed 8-17-77; effective thirtieth day
				  thereafter (Register 77, No. 34).
3. Amendment filed 4-12-83;
				  effective thirtieth day thereafter (Register 83, No. 16).
4.
				  Amendment of subsection (a) and amendment of NOTE filed 7-22-99; operative
				  8-21-99 (Register 99, No. 30).
Note: Authority cited: Sections
					 5010
					 and
					 5157,
					 Business and Professions Code. Reference: Sections
					 5070.7,
					 5152
					 and
					 5152.1,
					 Business and Professions Code; and Section
					 13408,
					 Corporations Code.
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 12 - Continuing Education Rules › Section 80 - Inactive License Status

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				Upon application, a licensee may have his/her license placed in an inactive
				status.
(b) The holder of a license
				in an inactive status shall not engage in the practice of public accountancy as
				defined in Section
				5051
				of the Business and Professions Code. This section does not prohibit a holder
				of a license in an inactive 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.
(c) A license
				in an inactive status shall be renewed during the same time period in which a
				license in an active status is renewed. The renewal fee for a license in an
				inactive status shall be the same as the renewal fee for a license in an active
				status.
(d) The continuing
				education requirements described in Section
				87 are not applicable at the time
				of renewal for a licensee renewing a license in an inactive status.
(e) At the time of renewal, the holder of a
				license in an inactive status may convert his/her license to an active status
				by paying the renewal fee and complying with the continuing education
				requirements as described in Section
				87, with the exception of Section
				87(a)(1). 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
				technical subject areas described in Section
				87(a)(2).
(f) The holder of a license in an inactive
				status may convert to an active status prior to the next renewal by meeting the
				continuing education requirements as described in Section
				80.1.
1. New section
				  filed 3-28-96; operative 7-1-96 (Register 96, No. 13).
2. Amendment
				  of subsection (a) filed 6-17-98; operative 7-1-98 pursuant to Government Code
				  section
				  11343.4(d)
				  (Register 98, No. 25).
3. Amendment filed 12-18-2009; operative
				  1-1-2010 pursuant to Government Code section
				  11343.4
				  (Register 2009, No. 51).
4. Redesignation of first paragraph as
				  subsection (a), subsection relettering and amendment of newly designated
				  subsections (e) and (f) filed 9-10-2013; operative 1-1-2014 (Register 2013, No.
				  37).
Note: Authority cited: Sections
					 462
					 and
					 5010,
					 Business and Professions Code. Reference: Section
					 462,
					 Business and Professions Code.
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 12 - Continuing Education Rules › Section 80.1 - Conversion or Restoration to Active Status Prior to Renewal

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) A licensee who has a license in an
				inactive or retired status may convert, or restore, the license to an active
				status prior to the next license expiration date by performing the following:
(1) Within the 24-month period prior to
				converting, or restoring, to an active status, complete 80 hours of continuing
				education credit as described in Section
				87(a)(2) and
				(a)(3), including the Ethics Continuing
				Education Requirement described in Section
				87(b). A minimum
				of 20 hours shall be completed in the one-year period immediately preceding
				conversion, or restoration, to an active status, with a minimum of 12 hours of
				the 20 required hours in technical subject areas described in Section
				87(a)(2);
(2) complete the regulatory review course
				described in Section
				87.8 if more than six years have
				elapsed since the licensee last completed the course;
(3) apply to the Board in writing requesting
				to convert the license to an active status; and
(4) complete any continuing education that is
				required pursuant to subsection (k) of Section
				89.
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 12 - Continuing Education Rules › Section 81 - Continuing Education Requirements for Renewing an Expired License

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) As a condition
				for renewing a license in an active status, a licensee renewing an expired
				license shall adhere to the basic requirements described in Section
				87 in the two-year period
				immediately preceding the date on which the licensee applies for license
				renewal. No carryover of continuing education is permitted from one license
				renewal period to another.
(b) For
				the purpose of this section, the following definitions shall apply:
(1) "Date on which the licensee applies for
				license renewal" shall mean the date the license application, including the
				applicable renewal and delinquency fee, is postmarked on the
				envelope.
(2) "Expired" shall mean
				delinquent, lapsed, or a late renewal that is postmarked after the licensee's
				last or most recent license expiration date, up to five
				years.
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 12 - Continuing Education Rules › Section 85 - Citation of Rules and Purpose. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New Article
				  12 (§§
										85 through
				  93) filed 2-2-73; designated
				  effective on the effective date of Chapter 716 of the 1972 Regular Session of
				  the Legislature (Register 73, No. 5).
2. Repealer filed 4-12-83;
				  effective thirtieth day thereafter (Register 83, No.
				  16).
Note: Authority cited: Section
					 5010,
					 Business and Professions Code. Reference: Sections
					 5026-
					 5029,
					 5070.5,
					 5070.6,
					 Business and Professions Code.
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 12 - Continuing Education Rules › Section 86 - Effective Date. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Repealer
				  filed 4-12-83; effective thirtieth day thereafter (Register 83, No.
				  16).
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 12 - Continuing Education Rules › Section 87.2 - Reentry into Public Practice. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New section
				  filed 12-13-90; operative 1-12-91 (Register 91, No. 3).
2. Repealer
				  filed 6-23-93 as an emergency; operative 6-23-93 (Register 93, No. 26). A
				  Certificate of Compliance must be transmitted to OAL 10-21-93 or emergency
				  language will be repealed by operation of law on the following
				  day.
3. Certificate of Compliance as to 6-23-93 order transmitted to
				  OAL 10-18-93 and filed 12-1-93 (Register 93, No.
				  49).
Note: Authority cited: Sections
					 5010
					 and
					 5027,
					 Business and Professions Code. Reference: Section
					 5028,
					 Business and Professions Code.
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 12 - Continuing Education Rules › Section 87.5 - Additional Continuing Education Requirements

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Following an investigation or hearing
				conducted pursuant to Business and Professions Code Section
				5103
				the Board or its designee may order a licensee to:
(1) Complete one or more hours of continuing
				education not to exceed 80 hours in addition to the 80 hours qualifying
				continuing education required by Section
				87, subsection (a), prior to
				permit renewal, which will contribute to the licensee's professional
				competence.
(2) Complete one or
				more of the 80 hours of qualifying continuing education required by Section
				87, subsection (a), or one or more
				of the hours ordered pursuant to subsection (a)(1) of this section, in a
				designated course of study which will contribute to the licensee's professional
				competence.
(3) Complete one or
				more of the 80 hours of qualifying continuing education required by Section
				87, subsection (a), or one or more
				hours ordered pursuant to this section, by a specified date. Such date may be
				extended by the Board or its designee.
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 12 - Continuing Education Rules › Section 87.6 - Records Review Continuing Education Requirements. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New section
				  filed 4-28-89; operative 5-28-89 (Register 89, No. 18).
2. Editorial
				  correction inserting inadvertently omitted subsection (b), NOTE and HISTORY 1
				  (Register 95, No. 50).
3. Editorial correction of subsection (a)(2)
				  (Register 97, No. 25).
4. Amendment of subsection (a) and NOTE filed
				  6-16-97; operative 6-30-97 pursuant to Government Code section
				  11343.4(d)
				  (Register 97, No. 25).
5. Repealer filed 4-16-2020; operative
				  7-1-2020 (Register 2020, No. 16).
Note: Authority cited: Section
					 5027,
					 Business and Professions Code. Reference: Sections
					 5024,
					 5026,
					 5027
					 and
					 5028,
					 Business and Professions Code.
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 12 - Continuing Education Rules › Section 87.7 - Continuing Education in the Accountancy Act, Board Regulations, and Other Rules of Professional Conduct. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New section
				  filed 12-17-96; operative 1-1-97 pursuant to Government Code section
				  11343.4(d)
				  (Register 96, No. 51).
2. Amendment of section heading and
				  subsections (c)(1), (c)(4) and (c)(5) and new subsections (f)-(g)(4) filed
				  5-9-2000; operative 6-8-2000 (Register 2000, No. 19).
3. Amendment
				  of subsection (a) and new subsections (h)-(j) filed 12-18-2009; operative
				  1-1-2010 pursuant to Government Code section
				  11343.4
				  (Register 2009, No. 51).
4. Repealer filed 9-10-2013; operative
				  1-1-2014 (Register 2013, No. 37).
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 12 - Continuing Education Rules › Section 87.8 - Regulatory Review Course

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) In
				order to renew a license in an active status, a licensee shall, within the six
				years preceding the license expiration date, complete a continuing education
				course on the provisions of the California Accountancy Act and the California
				Board of Accountancy Regulations specific to the practice of public accountancy
				in California emphasizing the provisions applicable to current practice
				situations. The course also will include an overview of historic and recent
				disciplinary actions taken by the Board, highlighting the misconduct which led
				to licensees being disciplined. The course shall be a minimum of two hours, and
				a licensee shall select from a list of Board-approved courses. The two hours
				can be counted towards the 80 hours required pursuant to Section
				87.
(b) A licensee shall report completion of the
				Regulatory Review course at the time of renewal.
1. New section
				  filed 12-18-2009; operative 1-1-2010 pursuant to Government Code section
				  11343.4
				  (Register 2009, No. 51).
2. Amendment filed 9-10-2013; operative
				  1-1-2014 (Register 2013, No. 37).
Note: Authority cited: Sections
					 5010
					 and
					 5027,
					 Business and Professions Code. Reference: Section
					 5027,
					 Business and Professions Code.
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 12 - Continuing Education Rules › Section 87.9 - Offering a Regulatory Review Course

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Prior to offering a regulatory review
				course which can be claimed by a licensee to fulfill Section
				87.8, course providers shall apply
				to the Board for approval of the course by completing Initial Application
				Package CE-RR-1 (07/09), Regulatory Review Application for Course Approval,
				which is hereby incorporated by reference. Approval shall be based on the
				following criteria:
(1) The course shall be a
				formal educational program that meets the requirements described in Sections
				88,
				88.1, and
				88.2, excluding Section
				88.2(c)(1)(A) and
				(c)(1)(B).
(2) The course shall provide participants
				with the current California Accountancy Act and California Board of Accountancy
				Regulations.
(3) A self-study
				course shall require a 90 percent passing score on a test given at the
				conclusion of the course. The test shall not include true/false type questions.
				The test shall be submitted along with the course materials for
				approval.
(4) A self-study course
				is required to demonstrate an average completion time of two 50-minute
				continuing education hours by pre-testing the documentation from a minimum of
				four current and active certified public accountants simulating the manner in
				which the course will be completed and showing the length of time spent by each
				participant to complete the course. Pre-testing participants are required to be
				independent of the group that developed and/or are offering the course and
				provide feedback on the level of difficulty of the course.
(5) If the course is a component of a larger
				program, the two hours devoted to the regulatory review course must be
				continuous and uninterrupted.
(6)
				The course content shall include the following:
(A) A review of the current California
				Accountancy Act, specific to the practice of public accountancy in California,
				and shall include a review of the following California Accountancy Act
				Articles: Articles 1.5, 3, 3.5, 4, 5.5, 6, 6.5 and 7.
(B) A review of the current California Board
				of Accountancy Regulations, specific to the practice of public accountancy in
				California, and shall include a review of the following Accountancy Regulations
				Articles: Articles 1, 6, 9, 12, 12.5, and 13.
(C) The review of the California Accountancy
				Act and California Board of Accountancy Regulations must include a discussion
				on how the specified articles relate to the practice of public accountancy in
				California, including a review of historic and recent disciplinary actions
				taken by the Board, highlighting the misconduct which led to licensees being
				disciplined.
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 12 - Continuing Education Rules › Section 88 - Programs Which Qualify

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
(1) The overriding consideration in
				determining whether a specific program qualifies as acceptable continuing
				education is that it be a formal program of learning which contributes directly
				to the professional competence of a licensee in public practice. It is the
				obligation of each licensee to select a course of study, consistent with the
				requirements of this section and Sections
				88.1 and
				88.2, which will contribute
				directly to their professional competence.
(2) A formal program of learning is an
				instructional activity that meets the requirements of this section and Sections
				88.1 and
				88.2 or a course for which
				academic credit is granted by a university, college, or other institution of
				learning accredited by a regional or national accrediting
				agency.
California Code of Regulations › Title 16 - Professional and Vocational Regulations › Division 1 - State Board of Accountancy › Article 12 - Continuing Education Rules › Section 88.1 - Provider Requirements

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				Live Presentation.
In order to qualify as acceptable continuing education under
				  Section 88(b) the
				  provider of a live presentation program must meet all the following
				  requirements:
(1) Require attendance
				and retain for a period of five years a record of attendance that accurately
				assigns the appropriate number of contact hours for participants including
				those who arrive late or leave early.
(2) Retain for a period of five years written
				educational goals and specific learning objectives, as well as a syllabus,
				which provides a general outline, instructional objectives, and a summary of
				topics for the course. A copy of the educational goals, learning objectives,
				and course syllabus shall be made available to the California Board of
				Accountancy upon request.
(3) Issue
				a certificate of completion, with verification certified by a program provider
				representative such as a signature or seal, to each licensee upon satisfactory
				completion of the course and retain records of licensees receiving certificates
				of completion for a period of five years. The amount of credit reflected on the
				certificate of completion shall be calculated in accordance with Section
				88.2(a). The
				certificate of completion must delineate the subject areas, as described in
				Section 87(a)(2) and (3),
				for which the licensee may claim credit.