California Business and Professions Code

§ 5072

BPC § 5072 Effective Jan 1, 2019Div. 3 · Ch. 1 · Art. 4

Statute text

(a)No persons shall engage in the practice of accountancy as a partnership unless the partnership is registered by the board.

(b)A partnership, other than a limited partnership, may be registered by the board to engage in the practice of public accountancy provided it meets the following requirements:

(1)At least one general partner shall hold a valid permit to practice as a certified public accountant, public accountant, or accountancy corporation, or shall be an applicant for a certificate as a certified public accountant under Sections 5087 and 5088, or the partnership shall be registered pursuant to subdivision (c) of Section 5096.12.

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Legislative history

Amended (as added by Stats. 2012, Ch. 661, Sec. 4.5) by Stats. 2018, Ch. 447, Sec. 1. (SB 795) Effective January 1, 2019.