Index to the California Accountancy Act
CALIFORNIA BUSINESS & PROFESSIONS CODE
DIVISION 3. Professions and Vocations Generally
CHAPTER 1. Accountants
Sections
Administration
5000.0.
Existence of Board of Accountancy.
5000.1.
Public Protection Priority.
5000.5.
Public Board Members.
5001.
Board Members Qualifications and Oath.
5002.
Board Members Tenure.
5003.
Board Officers.
5004.
Tenure of Officers.
5005.
Public Board Members.
5006.
Continuance in Office of Board Officers.
5007.
Duties of Officers.
5008.
Reports Prepared by Board.
5009.
Register of Licensees.
5010.
Regulations.
5011.
Offices of Board.
5012.
Board Seal.
5013.
Board Records and Use in Evidence.
5015.
Employees of Board.
5015.6.
Executive Officer; Powers and Duties.
5016.
Board Meetings and Quorum.
5017.
Executive Sessions and Open and Public Meetings.
5018.
Professional Rules and Standards.
5019.
Rules Printed on Applications.
5020.
Administrative Committee.
5021.
Tenure of Administrative Committee.
5022.
Committee Reports and Appeals from Its Actions.
5023.
Certified Public Accountant Qualifications Committee.
5024.
Other Committees.
5025.1.
Accountants to Assist in Investigations.
5025.2.
Expenditure Authority - Enforcement and Litigation.
5025.3.
Encumbrances for Contracts - Period of 24 Months.
Sections
Continuing Education
5026.
Continuing Education.
5027.
Continuing Education Regulations.
5028.
Exceptions from Continuing Education Requirements.
5029.
Continuing Education Committee.
Sections
General Powers and Definitions
5030.
"Board" Defined.
5031.
"Committee" Defined.
5032.
"State" Defined.
5033.
"Certified Public Accountant" Defined.
5033.1.
"License" includes "Certificate".
5034.
"Public Accountant" Defined.
5035.
"Person" Defined.
5035.1.
"Firm" Defined.
5035.2.
"Client" Defined.
5035.3.
"Firm" Includes.
5036.
Preparation of State Documents.
5037.
Ownership of Accountants' Work Papers.
5037.1.
Construction of Licensees' Obligations Under Section 5037.
5038.
Partial Invalidity of Chapter.
5040.
Voluntary Taxpayer Contributions.
Sections
Application of Chapter
5050.
Practice Without Permit, Temporary Practice.
5050.1.
Consent to Board's Jurisdiction.
5050.2.
Discipline of Out-of-State or Foreign Accountant Firm.
5051.
"Public Accountancy" Defined.
5052.
Persons Excepted.
5053.
Exceptions of Certain Employees and Assistants; Attorney at Law Excepted.
5054.
Exception for Certain Tax Preparers.
5055.
Title of Certified Public Accountant.
5056.
Title of Public Accountant.
5058.
Use of Confusing Titles or Designations Prohibited.
5058.1.
Titles in Conjunction with Certified Public Accountant or Public Accountant.
Sections
Standards of Professional Conduct
5060.
Name of Firm.
5061.
Commissions.
5062.
Report Conforming to Professional Standards.
5062.2.
Restrictions on Accepting Employment with an Audit Client.
5063.
Reportable Events.
5063.1.
Reporting by Courts.
5063.2.
Reporting by Insurers.
5063.3.
Disclosure of Confidential Client Information Prohibited.
Sections
Applications, Registrations, Permits Generally
5070.
Public Accountancy Permits and Certificates.
5070.5.
Expiration of Permits; Renewal; Continuing Education Requirements.
5070.6.
Renewal of Expired Permit and Effective Date of Renewal of Such Permits.
5070.7.
Failure to Renew Within Five Years.
5070.8.
Expiration of Suspended or Revoked Permits.
5072.
Requirements for Registration as a Partnership.
5073.
Partnership Applications.
5076.
Peer Review.
5078.
Offices Not Under Personal Management of Certified Public Accountant or Public Accountant; Supervision.
5079.
Nonlicensee Ownership of Firms.
Sections
Certificates, Information and Records
5080.
Granting of Certified Public Accountant Certificates.
5080.1.
Personal Appearance of Applicant Before Board.
5081.
Requirements for Admission to Certified Public Accountant Examination.
5081.1.
Educational Requirements Pursuant to Section 5090(b).
5082.
Certified Public Accountants Examination.
5082.1.
Administration of Certified Public Accountant Examination.
5082.2.
Reexamination.
5082.3.
Qualification for Examination by Foreign Applicants.
5082.4.
Qualification for Examination by Canadian Chartered Accountants.
5082.5.
Passage of the Exam in Another State.
5083.
Experience Requirements Pursuant to Section 5090(b).
5084.
One Year Experience Credit for Education Pursuant to Section 5090(b).
5086.
Existing Certified Public Accountant Certificates.
5087.
Licensure Requirements: Out-of-State Licensee.
5088.
Out-of-State Certified Public Accountant Applying for California License. (Operative until January 1, 2006.) Out-of-State Certified Public Accountant Applying for California License. (Operative on and after January 1, 2006.)
5090.
Transition.
5092.
Pathway 1.
5093.
Pathway 2.
5094.
Accredited Schools.
5095.
Providing Attest Services.
Sections
Practice Privileges
5096.
Practice Privilege General Requirements.
5096.1.
Practice Without Notice.
5096.2.
Denial of a Practice Privilege.
5906.3.
Discipline of a Practice Privilege.
5096.4.
Administrative Suspension of a Practice Privilege.
5096.5.
Signing Attest Reports.
5096.6.
Delegation of Authority, Executive Officer.
5096.7.
Definitions.
5096.8.
Investigative Powers.
5096.9.
Authority to Adopt Regulations.
5096.10.
Expenditure Authority to Implement Practice Privileges.
5096.11.
Sunset Date of This Article.
5096.12.
Limited Firm Practice.
5096.13.
Firm Information.
5096.14.
Safe Harbor Extension.
5096.15.
Practice Privilege Fees.
Sections
Audit Documentation
5097.
Audit Documentation Requirements.
5098.
Audit Documentation Regulations.
Sections
Disciplinary Proceedings
5100.
Discipline in General.
5101.
Discipline of Partnership.
5102.
Powers and Proceedings.
5103.
Investigations.
5104.
Relinquishment of Certificate or Permit.
5105.
Delinquency in Payment of Renewal Fee.
5106.
Conviction Defined.
5107.
Payment of Disciplinary Costs; Conditional Renewal.
5108.
Subpoenas.
5109.
Jurisdiction Over Expired, Cancelled, Forfeited, Suspended, or Surrendered License.
5109.5.
Report to the Legislature.
5110.
False Statements in Application; Exam Cheating.
5111.
Cheating Defined.
5112.
Procedure; Limitation on Actions.
5113.
Readmission to the Examination.
5115.
Petitions for Reinstatement or Reduction of Penalty.
Sections
Administrative Penalties
5116.
Administrative Penalties General Provisions.
5116.1.
Administrative Penalties - All Accountancy Act Violations.
5116.2.
Administrative Penalties - Specified Accountancy Act Violations.
5116.3.
Administrative Penalties - Subversion of the Examination.
5116.4.
Procedure for Administrative Penalties.
5116.5.
Judgment Ordering Payment of Administrative Penalty.
5116.6.
Definition of "License".
Sections
Prohibitions and Offenses Against the Chapter Generally
5120.
Violations as Misdemeanor.
5121.
Evidence of Violation.
5122.
Injunctions.
Sections
Revenue
5130.
Application Fee.
5131.
Fee for Examination.
5132.
Disposition of Moneys.
5133.
Accountancy Fund Appropriations; Compensation of Board Members, Per Diem Expenses.
5134.
Fees.
Sections
Accountancy Corporations
5150.
"Accountancy Corporation" Defined.
5151.
Application for Registration as Corporation.
5152.
Corporation Reports.
5152.1.
Accountancy Corporation Renewal of Permit to Practice.
5154.
Directors, Shareholders and Officers Must Be Licensed.
5155.
Disqualified Shareholder Nonparticipation.
5156.
Unprofessional Conduct.
5157.
Board May Formulate Rules and Regulations Regarding Accountancy Corporations.
5158.
Practice of Public Accountancy; Management.