California CodesBusiness and Professions Code - BPCDivision 3 — Professions and Vocations GenerallyChapter 1 — AccountantsArticle 2 — General Powers and DefinitionsSection 5035.3
For purposes of Sections 5054 and 5096.12, “firm” includes any entity that is authorized or permitted to practice public accountancy as a firm under the laws of another state.
Notes
Defines “firm,” for purposes of the two specified sections, to include any entity authorized or permitted under another state’s laws to practice public accountancy as a firm. The definition extends those sections’ use of “firm” to qualifying out-of-state entities based on their legal authority to practice there.
Use as reference
Lexinter.net | California Code, Business and Professions Code - BPC § 5035.3 | https://laws.lexinter.net/codes/california/business-and-professions-code/division-3/chapter-1/article-2/section-5035-3