California Board of Accountancy

Social Security / Individual Taxpayer Identification Number Requirement

Social Security / Individual Taxpayer Identification Number Requirement for Licensure as a Certified Public Accountant (CPA) in California


California Business and Professions Code section 30, prohibits the issuance of a license if the applicant fails to disclose or is unable to provide Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN).


Should the CBA determine that the applicant has met all licensing requirements except for providing SSN or ITIN, the CBA will send written notification (to the address of record) that the applicant has one year in which to provide a SSN or ITIN. If no SSN or ITIN is provided within that period, the application will be deemed abandoned pursuant to CBA Regulations section 71 and the application fee will be forfeited. If the applicant wishes to reapply for licensure, the applicant will need to submit a new application, application fee and supporting documentation.