Index to the California Accountancy Regulations
CALIFORNIA CODE OF REGULATIONS
TITLE 16. Professional and Vocational Regulations
DIVISION 1. Board of Accountancy Regulations
Sections
General
1.
Definition of "Accountancy Act".
2.
Confusing Titles.
2.5.
Definition of "Audits".
3.
Notification of Change of Address.
4.
Safe Harbor Language.
5.
Observance of Rules.
5.1.
Permit Processing Times.
Sections
Examinations
6.
Examination Required, Passing Grades, Provisions for Disabled Applicants.
6.1.
Additional Requirements for Computer-Based Testing.
7.
Conditional Examination Credit Requirements for Applicants Who Will be Applying for Licensure Pursuant to Business and Professions Code Section 5090(b).
7.1.
Credit Status for the Computerized Uniform CPA Examination.
7.2.
Transition to Computer-Based Testing.
8.
Examination Final Filing Dates.
8.1.
The Authorization to Test and Notice to Schedule for the Computer-Based Uniform CPA Examination.
8.2.
Requirements for Issuance of the Authorization of Test.
9.
Educational Requirements for Applicants Who Will be Applying for Licensure Pursuant to Business and Professions Code Section 5090(b).
9.1.
Approved Credential Evaluation Service Status.
9.2.
Education Required Under Business and Professions Code Sections 5092 and 5093.
10.
Examination on Rules of Professional Conduct.
11.5.
Experience Requirements for Applicants Who Will be Applying for Licensure Pursuant to Business and Professions Code Section 5090(b).
12.
General Experience Required Under Business and Professions Code Sections 5092 and 5093.
12.5.
Attest Experience Under Business and Professions Code Section 5095.
13.
Applicants Who Applied for the Examination Prior to May 15, 2002.
Sections
Waiver of Examination
21.
Out-of-State Licensee.
Sections
Practice Privileges
26.
Purpose of this Article.
27.
Qualifications for the Practice Privilege.
28.
Notification.
29.
Term of the Practice Privilege.
30.
Safe Harbor - Period of the Notice.
31.
Payment of the Fee.
32.
Board Approval Required.
33.
Changes to Information on the Notification.
34.
Responses to Board Inquiry.
35.
Continuing Education Requirement.
35.1.
Notice of Intent to Administratively Suspend.
Sections
Registration
36.
Reissuance.
37.
Forfeiture of Eligibility.
Sections
Appeals
49.
Appeals.
Sections
Rules of Professional Conduct
50.
Client Notification.
51.
Firms with Non-licensee Owners.
51.1.
Notification of Non-licensee Ownership.
52.
Response to Board Inquiry.
53.
Discrimination Prohibited.
54.
Confidential Information Defined, Exception.
54.1.
Disclosure of Confidential Information Prohibited.
54.2.
Recipients of Confidential Information.
56.
Commissions -- Basic Disclosure Requirement.
56.1.
Commissions -- Professional Services Provided to the Client.
56.2.
Commissions -- Disclosure Requirement and Other Rules of Professional Conduct.
56.3.
Commissions -- Definitions.
56.4.
"Officer" and "Director".
57.
Incompatible Occupations / Conflict of Interest.
58.
Compliance with Standards.
59.
Reporting of Restatements.
60.
Reporting of Investigations by the Securities and Exchange Commission pursuant to Section 5063(b)(3);: Reporting of Notices of Requests for Wells Submissions pursuant to Section 5063(b)(4); and Reporting of Investigations by the Public Company Accounting Oversight Board pursuant to Section 5063(b)(5).
61.
The Reporting of Settlements, Arbitration Awards, and Judgments.
62.
Contingent Fees.
63.
Advertising.
65.
Independence.
67.
Approval of Use of Fictitious Name.
68.
Retention of Client's Records.
68.1.
Working Papers Defined; Retention.
68.2.
Identification of Audit Documentation.
68.3.
Retention Period for Audit Documentation.
68.4.
Changes in Audit Documentation After Issuance of the Report.
68.5.
Audit Documentation Retention and Destruction Policy.
69.
Certification of Applicant's Experience.
Sections
Fees
70.
Fees.
71.
Abandonment of Application.
Sections
Accountancy Corporations
75.4.
Office for Filing.
75.5.
Application; Review of Refusal to Approve.
75.8.
Security for Claims Against an Accountancy Corporation.
75.9.
Shares: Ownership and Transfer.
75.11.
Certificate of Registration; Continuing Validity; Notification of Name and Address Changes.
Sections
Continuing Education Rules
80.
Inactive License Status.
87.
Basic Requirements.
87.1.
Conversion to Active Status Prior to Renewal.
87.5.
Additional Continuing Education Requirements.
87.6.
Records Review Continuing Education Requirements.
87.7.
Continuing Education in the Accountancy Act, Board Regulations, and Other Rules of Professional Conduct.
88.
Programs Which Qualify.
88.1.
Provider Requirements.
88.2.
Program Measurements.
89.
Control and Reporting.
89.1.
Reports.
90.
Exceptions and Extensions.
93.
Unexpired Licenses.
94.
Failure to Comply.
Sections
Citations and Fines
95.
Citations.
95.1.
Citation Format.
95.2.
Fines.
95.3.
Citation Factors.
95.4.
Failure to Comply with Order.
95.5.
Appeals.
95.6.
Unlicensed, Unregulated Practice.
Sections
Denial, Suspension, and Revocation of Certificates, Permits, or Licenses
98.
Disciplinary Guidelines.
98.1.
Mediation Guidelines.
99.
Substantial Relationship Criteria.
99.1.
Rehabilitation Criteria for Denials, Suspensions, Revocations, Restorations, Reduction of Penalty, Etc.