California Business and Professions Code

§ 5096.12

BPC § 5096.12 Effective Jan 1, 2026Div. 3 · Ch. 1 · Art. 5.1

Statute text

(a)A certified public accounting firm that is authorized to practice in another state and that does not have an office in this state may engage in the practice of public accountancy in this state through the holder of a practice privilege provided that:

(1)The practice of public accountancy by the firm is limited to authorized practice by the holder of the practice privilege.

(2)A firm that engages in practice under this section is deemed to consent to the personal, subject matter, and disciplinary jurisdiction of the board with respect to any practice under this section.

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Legislative history

Amended by Stats. 2025, Ch. 293, Sec. 22. (AB 1175) Effective January 1, 2026.