Applicants - Out-of-State Firm Registrant

An accounting firm that is authorized to practice public accountancy in another state and does not have an office in California is required to register with the California Board of Accountancy (CBA) prior to performing the below services for an entity headquartered in California:

• An audit or review of a financial statement
• A compilation of a financial statement when that person expects, or reasonably might expect, that a third party will use the financial statement and the compilation report does not disclose a lack of independence
• An examination of prospective financial information

Out-of-state firms must register with the CBA by completing the Out-of-State Registration Form and emailing the form to pracprivinfo@cba.ca.gov. Alternatively, the form can be mailed to the CBA.

Renewal of Out-of-State Firm Registrations

Out-of-state firm registrations (OFR) must be renewed every two years. The OFR expiration date can be found on the CBA’s License Lookup webpage. The Out-of-State Firm Renewal Form may be emailed to pracprivinfo@cba.ca.gov or mailed to the CBA. If the Out-of-State Firm Renewal Form is not submitted or postmarked by the expiration date, the firm may not provide services pursuant to Business and Professions Code section 5096.12 until the registration is renewed.