California Business and Professions Code

§ 5096

BPC § 5096 Effective Jan 1, 2026Div. 3 · Ch. 1 · Art. 5.1

Statute text

(a)An individual whose principal place of business is not in this state and who has a current and active license, certificate, or permit to practice public accountancy from another state may, subject to the conditions and limitations in this article, engage in the practice of public accountancy in this state under a practice privilege without obtaining a certificate or license under this chapter.

(b)An individual who qualifies for the practice privilege under this section may engage in the practice of public accountancy in this state, and a notice, fee, or other requirement shall not be imposed on that individual by the board.

(c)An individual who qualifies for the practice privilege under this section may perform the following services only through a firm of certified public accountants that has obtained a registration from the board pursuant to Section 5096.12:

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Legislative history

Amended by Stats. 2025, Ch. 293, Sec. 19. (AB 1175) Effective January 1, 2026.