California Business and Professions Code ARTICLE 5.1 - Practice Privileges

• Section 5096.
  (a) An individual whose principal place of business is not in this state and who has a valid and current license, certificate, or permit to practice...
• Section 5096.a.
  (a) An individual whose principal place of business is not in this state and who has a valid and current license, certificate, or permit to practice...
• Section 5096.1.
  (a) Any individual, not a licensee of this state, who is engaged in any act which is the practice of public accountancy in this state, and...
• Section 5096.1.a.
  (a) Any individual, not a licensee of this state, who is engaged in any act which is the practice of public accountancy in this state, and...
• Section 5096.2.
  (a) (1) Practice privileges may be revoked for any of the following reasons:(A) If an individual no longer qualifies under, or complies with, the provisions of this article,...
• Section 5096.2.a.
  (a) Practice privileges may be denied for failure to qualify under or comply with the provisions of this article or implementing regulations, or for any act...
• Section 5096.3.
  (a) Practice privileges are subject to revocation, suspension, fines, or other disciplinary sanctions for any conduct that would be grounds for discipline against a licensee of...
• Section 5096.4.
  (a) The right of an individual to practice in this state under a practice privilege may be administratively suspended at any time by an order issued...
• Section 5096.4.a.
  (a) The right of an individual to practice in this state under a practice privilege may be administratively suspended at any time by an order issued...
• Section 5096.5.
  (a) Notwithstanding any other provision of this article, an individual may not sign any attest report pursuant to a practice privilege unless the individual meets the...
• Section 5096.5.a.
  (a) Notwithstanding any other provision of this article, an individual may not sign any attest report pursuant to a practice privilege unless the individual meets the...
• Section 5096.6.
  (a) In addition to the authority otherwise provided for by this code, the board may delegate to the executive officer the authority to issue any notice...
• Section 5096.6.a.
  (a) In addition to the authority otherwise provided for by this code, the board may delegate to the executive officer the authority to issue any notice...
• Section 5096.7.
  (a) Anywhere the term “license,” “licensee,” “permit,” or “certificate” is used in this chapter or Division 1.5 (commencing with Section 475), it shall include persons holding...
• Section 5096.7.a.
  Except as otherwise provided in this article, the following definitions apply:(a) Anywhere the term “license,” “licensee,” “permit,” or “certificate” is used in this chapter or Division...
• Section 5096.8.
  In addition to the authority otherwise provided by this code, all investigative powers of the board, including those delegated to the executive officer, shall apply...
• Section 5096.9.
  (a) The board is authorized to adopt regulations to implement, interpret, or make specific the provisions of this article.(b) The board shall adopt emergency regulations in accordance...
• Section 5096.10.a.
  (a) The provisions of this article shall only be operative if there is an appropriation from the Accountancy Fund in the annual Budget Act to fund...
• Section 5096.12.
  (a) A certified public accounting firm that is authorized to practice in another state and that does not have an office in this state may engage...
• Section 5096.12.a.
  (a) A certified public accounting firm that is authorized to practice in another state and that does not have an office in this state may engage...
• Section 5096.13.
  (a) The notification of intent to practice under a practice privilege pursuant to Section 5096 shall include the name of the firm, its address and telephone...
• Section 5096.14.
  (a) An individual shall not be deemed to be in violation of this article solely because he or she begins the practice of public accounting in...
• Section 5096.15.
  (a) It is the intent of the Legislature that the board adopt regulations providing for a lower fee or no fee for out-of-state accountants who do...
• Section 5096.20.a.
  (a) To ensure that Californians are protected from out-of-state licensees with disqualifying conditions who may unlawfully attempt to practice in this state under a practice privilege,...
• Section 5096.21.
  (a) (1) On and after January 1, 2016, if the board determines, through a majority vote of the board at a regularly scheduled meeting, that allowing individuals...

Last modified: October 22, 2018