California Codes, Business and Professions Code - BPC, Division 3 — Professions and Vocations Generally, Chapter 1 — Accountants, Article 3.5 — Standards of Professional Conduct, Section 5060
(a) No person or firm may practice public accountancy under any name which is false or misleading.
(b) No person or firm may practice public accountancy under any name other than the name under which the person or firm holds a valid permit to practice issued by the board.
(c) Notwithstanding subdivision (b), a sole proprietor may practice under a name other than the name set forth on their permit to practice, provided the name is registered by the board, is in good standing, and complies with the requirements of subdivision (a).
(d) The board may adopt regulations to implement, interpret, and make specific the provisions of this section including, but not limited to, regulations designating particular forms of names as being false or misleading.
Notes
Prohibits public-accountancy practice under a false or misleading name or a name other than the one on the board-issued practice permit. Allows a sole proprietor to use another name if it is board-registered, in good standing, and not false or misleading; the board may adopt regulations implementing and specifying the naming rules.
Use as reference
Lexinter.net | California Code, Business and Professions Code - BPC § 5060 | https://laws.lexinter.net/codes/california/business-and-professions-code/division-3/chapter-1/article-3-5/section-5060