California Business and Professions Code 5057 – Notwithstanding any other provision of law, an individual holding a …
Notwithstanding any other provision of law, an individual holding a valid and current license, certificate, or permit to practice public accountancy from another state shall be exempt from the requirement to obtain a permit to practice public accountancy issued by the board under this chapter or to secure a practice privilege pursuant to Article 5.1 (commencing with Section 5096) if all of the following conditions are satisfied:
(a) The individual’s client is located in another state.
Terms Used In California Business and Professions Code 5057
- board: means any entity listed in Section 101, the entities referred to in Sections 1000 and 3600, the State Bar, the Department of Real Estate, and any other state agency that issues a license, certificate, or registration authorizing a person to engage in a business or profession. See California Business and Professions Code 31
- license: includes certificate or permit. See California Business and Professions Code 5096.7
- State: means the State of California, unless applied to the different parts of the United States. See California Business and Professions Code 21
(b) The individual’s engagement with the client relates to work product to be delivered in another state.
(c) The individual does not solicit California clients, or have their principal place of business in this state.
(d) The individual does not assert or imply that they are licensed to practice public accountancy in California.
(e) The individual’s practice of public accountancy in this state on behalf of the client located in another state is of a limited duration, not extending beyond the period required to service the engagement for the client located in another state.
(f) The individual’s practice of public accountancy in this state specifically relates to servicing the engagement for the client located in another state.
(Amended by Stats. 2023, Ch. 510, Sec. 69. (SB 887) Effective January 1, 2024.)