Current as of: April 1, 2021 CALIFORNIA BOARD OF ACCOUNTANCY REGULATIONS (California Code of Regulations, Title 16, Division 1) Table of Contents Article 1. General ....................................................................................................................................... 1 § 1. Definition of “Accountancy Act.” .................................................................................................. 1 § 2. Confusing Titles. ............................................................................................................................ 1 § 2.4. Definition of Attest Services and Attest Report. ........................................................................ 1 § 2.5. Definition of “Audits.” ................................................................................................................ 1 § 2.8. Definition of Satisfactory Evidence. ........................................................................................... 1 § 3. Notification of Change of Address. ............................................................................................... 1 § 4. Safe Harbor Language. .................................................................................................................. 2 § 5. Observance of Rules. ..................................................................................................................... 3 § 5.1. Permit Processing Times. [Repealed] ........................................................................................ 3 § 5.2. Definition of “Accountancy Act.” [Renumbered] ...................................................................... 3 § 5.3. Observance of Rules. [Renumbered] ........................................................................................ 3 § 5.5. Substantial Equivalency. ............................................................................................................ 3 Article 2. Examinations ............................................................................................................................. 4 § 6. Examination Required, Passing Grades, Provisions for Disabled Applicants. ............................... 4 § 6.1. Additional Requirements for Computer-Based Testing. ............................................................ 4 § 7. Conditional Examination Credit Requirements for Applicants Who Will Be Applying for Licensure Pursuant to Business and Professions Code Section 5090(b). [Repealed] .......................... 4 § 7.1. Credit Status for the Computerized Uniform CPA Examination. ............................................... 4 § 7.2. Transition to Computer Based Testing. [Repealed] .................................................................. 5 § 8. Examination Final Filing Dates. [Repealed] .................................................................................. 5 § 8.1. The Authorization to Test and Notice to Schedule for the Computer-Based Uniform CPA Examination. ......................................................................................................................................... 5 § 8.2. Requirements for Issuance of the Authorization to Test. .......................................................... 6 § 9. Educational Requirement for Applicants Who Will Be Applying for Licensure Pursuant to Business and Professions Code Section 5090(b). [Repealed] .............................................................. 7 § 9.1. Approved Credential Evaluation Service Status. ........................................................................ 7 § 9.2. Education Required Under Business and Professions Code Sections 5092 and 5093. .............. 8 § 10. Examination on Rules of Professional Conduct. ......................................................................... 9 § 11. Education Required to Apply for Certified Public Accountant License. ...................................... 9 § 11.1. Accounting Study. .................................................................................................................... 9 § 11.5. Experience Requirements for Applicants Who Will Be Applying for Licensure Pursuant to Business and Professions Code Section 5090(b). [Repealed] ............................................................ 10 § 12. General Experience Required Under Business and Professions Code Sections 5092 and 5093. ............................................................................................................................................................ 10 § 12.1. Experience in Academia. ........................................................................................................ 11 § 12.5. Attest Experience Under Business and Professions Code Section 5095. ............................... 12 Article 2.5. License Status ....................................................................................................................... 14 § 13. Applicants Who Applied for the Examination Prior to May 15, 2002. ...................................... 14 § 14. Changing Pathways. [Repealed] ............................................................................................... 14 § 15. Retired Status. ........................................................................................................................... 14 § 15.1. Application for Retired Status. ............................................................................................... 15 § 15.2. Renewal of a License in a Retired Status. .............................................................................. 15 § 15.3. Restoration of a License from a Retired Status to Active Status. .......................................... 15 § 15.4. Limitation on Retired Status. ................................................................................................. 16 § 16. Military Inactive Status. ............................................................................................................ 16 § 16.1. Definitions. ............................................................................................................................. 16 § 16.2. Status Conversion of a License in a Military Inactive Status. ................................................. 16 § 17. Conditional Credit. [Renumbered] ........................................................................................... 17 Article 3. Practice Privileges ................................................................................................................... 17 § 18. Purpose of this Article and Definitions. .................................................................................... 17 § 19. Practice Privilege Forms for Individuals. ................................................................................... 17 § 20. Registration Forms for Out-of-State Accounting Firms. ........................................................... 17 § 21. Appeals. ..................................................................................................................................... 18 § 21.5. Waiver of Examination for Certain Foreign Applicants. [Repealed] ..................................... 19 § 22. Notice of Intent to Administratively Suspend. .......................................................................... 19 Article 4. Practice Privileges (Inoperative on July 1, 2013) ................................................................. 19 § 26. Purpose of this Article. .............................................................................................................. 19 § 27. Qualifications for the Practice Privilege. ................................................................................... 20 § 28. Notification................................................................................................................................ 20 § 29. Term of the Practice Privilege. .................................................................................................. 21 § 30. Safe Harbor - Period of the Notice. [Repealed] ....................................................................... 21 § 31. Payment of the Fee. .................................................................................................................. 21 § 32. Board Approval Required. ......................................................................................................... 22 § 33. Changes to Information on the Notification. ............................................................................ 22 § 34. Response to Board Inquiry. ....................................................................................................... 22 § 35. Continuing Education Requirement. ......................................................................................... 23 § 35.1. Notice of Intent to Administratively Suspend. ....................................................................... 23 Article 5. Registration .............................................................................................................................. 23 § 36. Forfeiture of Eligibility. .............................................................................................................. 23 § 36.1. Out-of-State Licensee. ............................................................................................................ 23 § 37. Reissuance. ...............................................................................................................................