California Business and Professions Code

§ 5096.1

BPC § 5096.1 Effective Jan 1, 2026Div. 3 · Ch. 1 · Art. 5.1

Statute text

(a)Any individual, not a licensee of this state, who is engaged in any act which is the practice of public accountancy in this state, and who does not qualify to practice pursuant to the practice privilege described in Section 5096 and who has a license, certificate, or other authority to engage in the practice of public accountancy in any other state, regardless of whether active, inactive, suspended, or subject to renewal on payment of a fee or completion of an educational or ethics requirement, is:

(1)Deemed to be practicing public accountancy unlawfully in this state.

(2)Subject to the personal and subject matter jurisdiction and disciplinary authority of the board and the courts of this state to the same extent as a holder of a valid practice privilege.

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Legislative history

Amended by Stats. 2025, Ch. 293, Sec. 20. (AB 1175) Effective January 1, 2026.