Sections
13 entriesSection 5096Allows an out-of-state accountant with a current active license and principal place of business outside California to practice here under a practice…Section 5096.1Defines an out-of-state credentialed individual practicing public accountancy in California without a California license or qualifying practice privilege as practicing unlawfully, subject…Section 5096.2Allows the board to revoke an out-of-state accountant’s practice privilege for disqualifying conduct or conditions, including a professional-conduct judgment or arbitration award…Section 5096.4Allows the board or executive officer to suspend an accounting practice privilege without prior notice or hearing for specified investigative, qualification, or…Section 5096.5Prohibits an individual from signing an attest report under a practice privilege unless the individual satisfies the experience requirements in the referenced…Section 5096.6Allows the board to delegate to its executive officer authority to issue notices or orders under the article and otherwise act for…Section 5096.7Defines license, licensee, permit, and certificate throughout the chapter and the referenced division to include persons holding practice privileges, unless that reading…Section 5096.8Extends all board investigative powers, including powers delegated to the executive officer, to investigations of compliance with or actual or potential violations…Section 5096.9Establishes the following rule: (a)The board is authorized to adopt regulations to implement, interpret, or make specific the provisions of this article.…Section 5096.12Allows an out-of-state certified public accounting firm without a California office to practice through a practice-privilege holder, limited to that authorized practice,…Section 5096.20Requires the licensee to maintain an out-of-state licensee feature on its license lookup tab of the home page of its internet website…Section 5096.21Requires the board to require out-of-state individuals licensed from that state. (2)Whether the state makes the disciplinary history of its licensees publicly…Section 5096.22Requires the following: (a)An individual whose principal place of business is in a state subject to an action of the board pursuant…