Sections
9 entriesSection 5150Defines an accountancy corporation as a corporation registered with the California Board of Accountancy and holding a currently effective board certificate of…Section 5151Requires an accountancy-corporation applicant to provide requested operating information and show lawful organization, qualified professional-service personnel, and expected legal compliance before registration…Section 5152Requires every accountancy corporation to file reports with the board at the times the board requires, containing the qualification and compliance information…Section 5152.1Requires each accountancy corporation to renew its permit to practice every two years and pay the renewal fee set by the board.…Section 5154Requires each director, shareholder, and officer of an accountancy corporation, subject to the two referenced statutory exceptions, to be a licensed person…Section 5155Prohibits income of an accountancy corporation attributable to professional services rendered while a shareholder is a statutorily defined disqualified person from accruing…Section 5156Prohibits an accountancy corporation from acts or omissions that constitute unprofessional conduct and requires it to follow applicable statutes, rules, and regulations…Section 5157Allows the board to make and enforce rules carrying out the accountancy-corporation article, including rules requiring stock owned by a disqualified or…Section 5158Requires each California office of an accountancy corporation that practices public accountancy to be managed by a certified public accountant or public…