If you want to practice as a Certified Public Accountant (CPA) or have a firm offering accountancy services in California, you need a permit from the state board. This permit is only given to those with a CPA certificate and registered entities like partnerships or corporations. The board might also register firms from other states if they meet specific criteria, mainly to comply with out-of-state practice rules. To get registered, you need to provide proof of eligibility and pay certain fees. Applicants must also provide an email address if they have one. After getting a permit, you'll get a certificate to show you’re registered.

This law allows certified public accountants and public accountants in California to put their licenses into a retired status if they're no longer practicing. If a license is in retired status, the accountant can't engage in any activities that require a permit. The board will not allow a license to be retired if there are any outstanding issues like disciplinary actions. If someone has a permanent restricted practice order but has completed their probation, this won't stop them from retiring their license. However, if they restore their license from retired to active, the previous restrictions apply unless modified by the board. The law covers how to apply for retired status, the qualifications needed, and conditions if someone wants to return to active status. Some renewals may be exempted, but a fee and continuing education might be necessary for restoration. If a license was canceled and put into retired status, it usually can't just be reactivated, and the person might need to apply for a new license instead. Applicants must give their email address to the board when applying.

If you have a professional permit and are called to active military duty, you can request to put your permit on hold, known as 'military inactive status.' However, if your permit has been revoked or restricted for any reason, you can't apply for this. While your permit is inactive, you can't practice your profession, but you're off the hook for renewal fees, continuing education, and peer reviews. Once your military service ends, you'll have a year to resume your permit by showing your discharge paperwork, paying fees, and catching up on requirements. The board can make rules to manage this process.

This section explains when and how certified public accountants or public accountants must renew their permits. Permits expire on the licensee's birthday month at the end of the second year unless renewed. Accountants must apply, pay a fee, and show they meet continuing education requirements. Partnerships or corporations also need to renew permits at the end of their initial month of issue in the second year by applying, paying, and proving compliance. Permitholders have to report and update their email addresses with the board, and any changes must be communicated within 30 days.

If you have a permit that has expired, you can renew it anytime within five years by submitting a renewal form, paying any unpaid fees, and showing you're in compliance with certain requirements. You'll also need to pay a late fee if you're renewing after the permit's expiration. When you apply, make sure to give them a valid email address if you have one. The renewal becomes official when you've completed all these steps, and the permit will then last until its next renewal deadline.

If a professional permit isn't renewed within five years after it expires, it can't be renewed or reinstated, and the holder's certificate will be canceled—except in certain cases. Partnerships or corporations with canceled certificates can only get a new one by meeting registration requirements and paying fees again. Certified public accountants (CPAs) with canceled certificates can apply for a new one if they are eligible, pay the necessary fees, and pass the required exam, which may be waived if they prove their qualifications. The board may provide for fee waivers in some cases. Permits that have been revoked cannot be renewed but might be reinstated with certain conditions.

If your accountancy permit is suspended, you still need to renew it, but you can't work in accountancy until it's back in good standing. If your permit is revoked, it can't be renewed, but if you get it reinstated, you'll have to pay certain fees that include the last renewal rate plus any overdue charges from when it was revoked.

If you want to run an accounting business as a partnership in California, you need to register with the board. The business can only be registered if at least one general partner has a valid accountant's license or is applying for one, and all partners working in California must also be properly licensed or applying. Any partner working elsewhere must be a certified accountant in good standing somewhere in the U.S. Also, the person in charge of any office in California has to be a licensed accountant or seeking a license.

This law explains how partnerships can register in California if they want to use certain titles like 'Certified Public Accountants' or 'Public Accountants' in their names. The partnership needs to fill out an application form and provide an email address. For those using 'C.P.A.' or 'C.P.A.s', the partnership must have one general partner who is a certified public accountant and another licensed person. Similarly, 'P.A.' or 'P.A.s' titles require at least one public accountant and an additional licensed individual. If there's any change in partners, the partnership must inform the board within a month. Lastly, registrations relying on specific sections of the code will end if the board denies certain applications related to the partnership.

This law requires accounting firms in California to have their accounting and auditing work reviewed by an independent peer review program recognized by the board at least every three years to maintain active registration. The peer review must be conducted by a licensed and unaffiliated individual. If a firm receives a 'fail' rating, it must report this to the board within 60 days. The board can use these reports for investigations. Firms are not required to join any professional organizations, and the peer reviewer must keep client information confidential unless allowed by law. Also, a secure web-based application is used for managing peer review data.

This law requires the board to appoint a group of certified public accountants, called the peer review oversight committee, to help make sure that mandatory peer reviews are effective. These accountants must be licensed and in good standing in California. The committee can ask for information from certain designated peer review programs to ensure they follow the board's standards. If these programs don't cooperate, they may face actions by the board. Any data gathered during these reviews isn't public unless it's related to legal or disciplinary proceedings, or when required by law. Members of this committee are appointed for two-year terms and can serve up to four terms in a row. The board is also allowed to set further rules about who can join the committee and how it operates.

If a certified or public accounting office in this state isn't run by the accountant themselves, then the work in that office needs to be overseen by another certified or public accountant.

In California, accounting firms can have owners who aren't certified public accountants (CPAs) under certain conditions. These non-licensee owners must actively participate in the business and cannot claim to be CPAs. The majority of the firm's owners and decision-making power must remain with licensed CPAs. Non-licensee owners need to report any legal issues or investigations they face. This is not public information, except under specific legal contexts. All firms must confirm their compliance with these rules when registering or renewing their status, and the board will create regulations to enforce these provisions.