California CodesBusiness and Professions Code - BPCDivision 3 — Professions and Vocations GenerallyChapter 1 — AccountantsArticle 5 — Certificates, Information and RecordsSection 5082.3
An applicant for a license as a certified public accountant may be deemed by the board to have met the examination requirements of Section 5082 if the applicant satisfies all of the following requirements:
(a) The applicant is licensed or has comparable authority under the laws of any country to engage in the practice of public accountancy.
(b) The International Qualifications Appraisal Board jointly established by the National Association of State Boards of Accountancy and the American Institute of Certified Public Accountants has determined that the standards under which the applicant was licensed or under which the applicant secured comparable authority meet its standards for admission to the International Uniform Certified Public Accountant Qualification Examination.
(c) The applicant has successfully passed the International Uniform Certified Public Accountant Qualification Examination referenced in subdivision (b).
Notes
Allows the board to deem a certified-public-accountant license applicant to have met the examination requirement if the applicant holds foreign public-accountancy authority, the International Qualifications Appraisal Board has determined the underlying licensing standards meet its admission standards for the International Uniform Certified Public Accountant Qualification Examination, and the applicant has successfully passed that examination.
Use as reference
Lexinter.net | California Code, Business and Professions Code - BPC § 5082.3 | https://laws.lexinter.net/codes/california/business-and-professions-code/division-3/chapter-1/article-5/section-5082-3