California Business and Professions Code ARTICLE 3 - Application of Chapter

  • Section 5050.
    (a) Except as provided in subdivisions (b) and (c) of this section, in subdivision (a) of Section 5054, and in Section 5096.12, no person shall engage...
  • Section 5050.1.
    (a) Any person that engages in any act that is the practice of public accountancy in this state consents to the personal, subject matter, and disciplinary...
  • Section 5050.2.
    (a) The board may revoke, suspend, issue a fine pursuant to Article 6.5 (commencing with Section 5116), or otherwise restrict or discipline the holder of an...
  • Section 5051.
    Except as provided in Sections 5052 and 5053, a person shall be deemed to be engaged in the practice of public accountancy within the meaning...
  • Section 5052.
    Nothing in this chapter shall apply to any person who as an employee, independent contractor, or otherwise, contracts with one or more persons, organizations, or...
  • Section 5053.
    Nothing contained in this chapter precludes a person who is not a certified public accountant or public accountant from serving as an employee of, or...
  • Section 5054.
    (a) Notwithstanding any other provision of this chapter, an individual or firm holding a valid and current license, certificate, or permit to practice public accountancy from...
  • Section 5055.
    Any person who has received from the board a certificate of certified public accountant, or who is authorized to practice public accountancy in this state...
  • Section 5056.
    Any person who has received from the board a certificate of public accountant may, subject to Section 5051, be styled and known as a “public...
  • Section 5057.
    Notwithstanding any other provision of law, an individual holding a valid and current license, certificate, or permit to practice public accountancy from another state shall...
  • Section 5058.
    No person or partnership shall assume or use the title or designation “chartered accountant,” “certified accountant,” “enrolled accountant,” “registered accountant” or “licensed accountant,” or any...
  • Section 5058.1.
    A person or firm may not use any title or designation in connection with the designation “certified public accountant” or “public accountant” that is false...
  • Section 5058.2.
    The holder of an inactive license issued by the board pursuant to Section 462, when lawfully using the title “certified public accountant,” the CPA designation,...
  • Section 5058.3.
    The holder of a retired license issued by the board pursuant to Section 5070.1, when lawfully using the title “certified public accountant,” the CPA designation,...
  • Section 5058.4.
    The holder of a permit in a military inactive status issued by the board pursuant to Section 5070.2, when lawfully using the title “certified public...

Last modified: October 22, 2018