AccountantsProhibitions and Offenses Against the Chapter Generally

Section § 5120

Explanation

If someone breaks rules outlined in Article 3, they can be charged with a misdemeanor, facing up to six months in jail, a fine of up to $1,000, or both. If the board thinks someone might have broken these rules, they can report it to local authorities, who may take legal action.

Any person who violates Article 3 (commencing with Section 5050) is guilty of a misdemeanor, punishable by imprisonment for not more than six months, or by a fine of not more than one thousand dollars ($1,000), or both.
Whenever the board has reason to believe that any person is liable to punishment under this article, the board or with its approval the enforcement advisory committee, may certify the facts to the appropriate enforcement officer of the city or county where the alleged violation had taken place and the officer may cause appropriate proceedings to be brought.
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Section § 5121

Explanation

This law says that if someone displays or uses any written material with their name alongside 'certified public accountant' or 'public accountant', it can be assumed they are claiming to be a qualified accountant in California. This could be used as evidence if they are being prosecuted or questioned. Even just one instance of doing this is enough for a conviction, without needing to show they've done it repeatedly.

The display or uttering by a person of a card, sign, advertisement or other printed, engraved or written instrument or device, bearing a person’s name in conjunction with the words “certified public accountant” or any abbreviation thereof or the words “public accountant” or any abbreviation thereof shall be prima facie evidence in any prosecution, proceeding or hearing brought under this article that the person whose name is so displayed caused or procured the display or uttering of such card, sign, advertisement or other printed, engraved or written instrument or device. Any such display or uttering shall be prima facie evidence that the person whose name is so displayed holds themselves out as a certified public accountant, or a public accountant holding a permit to practice public accountancy in this state under the provisions of this chapter. In any prosecution or hearing under this chapter, evidence of the commission of a single act prohibited by this chapter shall be sufficient to justify a conviction without evidence of a general course of conduct.
certified public accountant public accountant prima facie evidence ...

Section § 5122

Explanation

This law says that if the board believes someone is, or is about to, break the rules of this chapter, it can ask a court to stop that person. If the board proves their case, the court can issue orders like an injunction, which is a legal way to prevent certain actions.

Whenever in the judgment of the board, or with its approval the enforcement advisory committee, any person has engaged, or is about to engage, in any acts or practices that constitute, or will constitute, an offense against this chapter, the board may make application to the appropriate court for an order enjoining the acts or practices, and upon showing by the board that the person has engaged, or is about to engage, in any such acts or practices, an injunction, restraining order, or other order that may be appropriate shall be granted by the court.
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