California Business and Professions Code

§ 5094.3

BPC § 5094.3 Effective Jan 1, 2026Div. 3 · Ch. 1 · Art. 5

Statute text

(a)An applicant for licensure as a certified public accountant shall, to the satisfaction of the board, provide documentation of the completion of 10 semester units or 15 quarter units of ethics study, as set forth in paragraph (2) of subdivision (b) of Section 5093, in the manner prescribed in this section.

(b)Beginning January 1, 2017, an applicant shall complete 10 semester units or 15 quarter units in courses described in subdivisions (c), (d), (e), and (f).

(c)A minimum of three semester units or four quarter units in courses at an upper division level or higher devoted to accounting ethics, accountants’ professional responsibilities, auditing, or fraud unless the course was completed at a community college, in which case it need not be completed at the upper division level or higher.

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Legislative history

Amended by Stats. 2025, Ch. 293, Sec. 16. (AB 1175) Effective January 1, 2026. Repealed as of January 1, 2029, by its own provisions.