2005 California Business and Professions Code Sections 5080-5095 Article 5. Certificates, Information and Records

5080.  The "certified public accountant" license shall be granted by
the board to any person who meets the requirements of this article,
has not committed acts or crimes constituting grounds for denial of a
license under Section 480, and files an application for licensure on
a form provided by the board.
5080.1.  The board may require an applicant for a certified public
accountant license to appear in person to determine if the applicant'
s qualifications are as prescribed in this chapter and in rules
adopted by the board.
5081.  An applicant for  an authorization to be admitted to the
examination for a certified public accountant license shall:
   (a) Not have committed acts or crimes constituting grounds for
denial of a license under Section 480.
   (b) File the application prescribed by the board.  This
application shall not be considered filed unless all required
supporting documents, fees, and the fully completed board-approved
application form are received in the board office or filed by mail in
accordance with Section 11003 of the Government Code on or before
the specified final filing date.
   (c) Meet one of the educational requirements specified in this
article.
5081.1.  Pursuant to subdivision (b) of Section 5090, an applicant
for admission to the examination for a certified public accountant
certificate may qualify for admission with one of the following:
   (a) The applicant shall present satisfactory evidence that the
applicant has either of the following:
   (1) A baccalaureate degree from a university, college or other
four-year institution of learning accredited by a regional
institutional accrediting agency included in a list of these agencies
published by the United States Secretary of Education under the
requirements of the Higher Education Act of 1965 as amended (20
U.S.C. Sec. 1001 et seq.) with a major in accounting or related
subjects requiring a minimum of 45 semester units of instruction in
these subjects.  If the applicant has received a baccalaureate degree
in a nonaccounting major, the applicant shall present satisfactory
evidence of study substantially the equivalent of an accounting
major, including courses in related business administration subjects.
   (2) A degree or degrees from a college, university, or other
institution of learning located outside the United States that is
approved by the board as the equivalent of the baccalaureate degree
described in paragraph (1).  The board may require an applicant under
this paragraph to submit documentation of his or her education to a
credential evaluation service approved by the board for evaluation
and to cause the results of this evaluation to be reported to the
board.  The board shall adopt regulations specifying the criteria and
procedures for approval of credential evaluation services.  These
regulations shall, at a minimum, require that the credential
evaluation service (A) furnish evaluations directly to the board, (B)
furnish evaluations written in English, (C) be a member of the
American Association of Collegiate Registrars and Admission Officers,
the National Association of Foreign Student Affairs, or the National
Association of Credential Evaluation Services, (D) be used by
accredited colleges and universities, (E) be reevaluated by the board
every five years, (F) maintain a complete set of reference materials
as specified by the board, (G) base evaluations only upon authentic,
original transcripts and degrees and have a written procedure for
identifying fraudulent transcripts, (H) include in the evaluation
report, for each degree held by the applicant, the equivalent degree
offered in the United States, the date the degree was granted, the
institution granting the degree, an English translation of the course
titles, and the semester unit equivalence for each of the courses,
(I) have an appeal procedure for applicants, and (J) furnish the
board with information concerning the credential evaluation service
that includes biographical information on evaluators and translators,
three letters of reference from public or private agencies,
statistical information on the number of applications processed
annually for the past five years, and any additional information the
board may require in order to ascertain that the credential
evaluation service meets the standards set forth in this paragraph
and in any regulations adopted by the board.
   (b) The applicant shall present satisfactory evidence that the
applicant has successfully completed a two-year course of college
level study or received an associate of arts degree from a community
college, either institution accredited by a regional institutional
accrediting agency that is included in a list published by the United
States Secretary of Education under the provisions of federal law
specified in paragraph (1) of subdivision (a), and that the applicant
has completed a minimum of 120 semester units which includes the
study of accounting and related business administration subjects.
   (c) The applicant shall show to the satisfaction of the board that
he or she has had the equivalent of the educational qualifications
required by subdivision (b), or shall pass a preliminary written
examination approved and administered by an agency approved by the
California State Department of Education and shall have completed a
minimum of 10 semester units or the equivalent in accounting
subjects.  The 10 semester units in accounting subjects shall be
completed at a college, university, or other institution of higher
learning accredited at the college level by an agency or association
that is included in a list published by the United States Secretary
of Education under the federal law specified in paragraph (1) of
subdivision (a).
   (d) The applicant shall be a public accountant registered under
this chapter.
   (e) This section shall remain in effect only until January 1,
2010, and as of that date is repealed, unless a later enacted
statute, that is enacted before January 1, 2010, deletes or extends
that date.
5082.  An applicant for a certified public accountant license shall
have successfully passed  an examination in subjects the board deems
appropriate, and in the form and manner that the board deems
appropriate.  The board may, by regulation, prescribe the methods for
applying for and conducting the examination, including methods for
grading and determining a passing grade.
5082.1.  (a) The examination required by the board for the granting
of a license as a certified public accountant may be conducted by the
board or by a public or private organization specified by the board.
  The examination may be conducted under a uniform examination
system.
   (b) The board may make arrangements with a public or private
organization for the conduct of the examination, as deemed necessary
by the board.  The board may contract with a public or private
organization for materials or services related to the examination.
5082.2.  A candidate who fails an examination provided for in this
article shall have the right to reexamination pursuant to the
provisions of this article and regulations adopted by the board.
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, 5092, or 5093 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).
5082.4.  A Canadian Chartered Accountant in good standing may be
deemed by the board to have met the examination requirements of
Section 5082, 5092, or 5093 if he or she has successfully passed the
Canadian Chartered Accountant Uniform Certified Public Accountant
Qualification Examination of the American Institute of Certified
Public Accountants or the International Uniform Certified Public
Accountant Qualification Examination referenced in subdivision (b)
Section 5082.3.
5082.5.  The board may give credit to a candidate who has passed all
or part of the examination in another state or territory, if the
members of the board determine that the standards under which the
examination was held are as high as the standards established for
examination in this chapter.
5082.5.  The board may give credit to a candidate who has passed all
or part of the examination in another state or territory, if the
members of the board determine that the standards under which the
examination was held are as high as the standards established for the
examination in this chapter.
5083.  (a) Pursuant to subdivision (b) of Section 5090, an
individual applying for licensure shall meet, to the satisfaction of
the board, one of the following requirements:
   (1) Four years of experience if the applicant qualified to sit for
the exam by meeting the requirements of subdivision (b) or (c) of
Section 5081.1.
   (2) Three years of experience if the applicant qualified to sit
for the exam by meeting the requirements of subdivision (a) or (d) of
Section 5081.1 or meets the requirements of Section 5082.3.
   (b) In order to be qualifying under this section, experience shall
have been performed in accordance with applicable professional
standards.  Experience in public accounting may be qualifying if
completed by, or in the employ of, a person licensed or otherwise
having comparable authority under the laws of any state or country to
engage in the practice of public accountancy.  Experience in private
or governmental accounting or auditing employment may be qualifying
provided that this work was performed under the direct supervision of
an individual licensed by a state to engage in the practice of
public accountancy.
   (c) Qualifying experience for licensure includes providing any
type of service or advice involving the use of accounting, attest,
compilation, management advisory, financial advisory, tax, or
consulting skills.
   (d) The board shall prescribe rules related to the experience
requirements set forth in this section, including a requirement that
each applicant demonstrate to the board satisfactory experience in
the attest function as it relates to financial statements.  For
purposes of this subdivision, the attest function includes audit and
review of financial statements.
   (e) This section shall remain in effect only until January 1,
2010, and as of that date is repealed, unless a later enacted
statute, that is enacted before January 1, 2010, deletes or extends
that date.
5084.  For applicants seeking licensure pursuant to subdivision (b)
of Section 5090, the board shall grant one year's credit toward
fulfillment of its public accounting experience requirement to a
graduate of a college who has completed a four-year course with 45 or
more semester units or the equivalent thereof in the study of
accounting and related business administration subjects, of which at
least 20 semester units or the equivalent thereof shall be in the
study of accounting.
   The members of the board shall prescribe rules establishing the
character and variety of experience necessary to fulfill the
experience requirements set forth in this section.
   This section shall remain in effect only until January 1, 2010,
and as of that date is repealed, unless a later enacted statute, that
is enacted before January 1, 2010, deletes or extends that date.
5086.  Individuals who, at the time of the enactment of this act,
hold certified public accountant licenses heretofore issued under the
laws of this state shall not be required to secure additional
licenses under this chapter, but shall otherwise be subject to all
the provisions of this act; and such licenses heretofore issued
shall, for all purposes, be considered licenses under this chapter
and subject to the provisions hereof.
5087.  (a) The board may issue a certified public accountant license
to any applicant who is a holder of a valid and unrevoked certified
public accountant license issued under the laws of any state, if the
board determines that the standards under which the applicant
received the license are substantially equivalent to the standards of
education, examination, and experience established under this
chapter and the applicant has not committed acts or crimes
constituting grounds for denial under Section 480.  To be authorized
to sign reports on attest engagements, the applicant shall meet the
requirements of Section 5095.
   (b) The board may in particular cases waive any of the
requirements regarding the circumstances in which the various parts
of the examination were to be passed for an applicant from another
state.
5088.  (a) Any individual who is the holder of a current and valid
license as a certified public  accountant issued under the laws of
any state and who applies to the board for a license as a certified
public accountant under the provisions of Section 5087 may, until the
time the application for a license is granted or denied, practice
public accountancy in this state only under a practice privilege
pursuant to the provisions of Article 5.1 (commencing with Section
5096), except that, for purposes of this section, the individual is
not disqualified from a practice privilege during the period the
application is pending by virtue of maintaining an office or
principal place of business, or both, in this state.  The board may
by regulation provide for exemption, credit, or proration of fees to
avoid duplication of fees.
   (b) This section shall become operative on January 1, 2006.
5090.  (a) An applicant for the certified public accountant license
shall comply with the education, examination, and experience
requirements in either Section 5092 or 5093.
   (b) Notwithstanding subdivision (a), an applicant who applied,
qualified, and sat for at least two subjects of the examination for
the certified public accountant license before May 15, 2002, may
complete the examination and qualify for licensure based on the
requirements in Sections 5081.1, 5082, 5082.2, 5083, 5084, and
applicable regulations adopted by the board that were in effect on
December 31, 2001, or comparable examination requirements adopted by
the board in the event the form or format of the examination changes,
provided the applicant qualifies and applies for licensure before
January 1, 2010.
5092.  (a) To qualify for the certified public accountant license,
an applicant who is applying under this section shall meet the
education, examination, and experience requirements specified in
subdivisions (b), (c), and (d), or otherwise prescribed pursuant to
this article.  The board may adopt regulations as necessary to
implement this section.
   (b) An applicant for the certified public accountant license shall
present satisfactory evidence that the applicant has completed a
baccalaureate or higher degree conferred by a college or university,
meeting, at a minimum, the standards described in Section 5094, the
total educational program to include a minimum of 24 semester units
in accounting subjects and 24 semester units in business related
subjects.  This evidence shall be provided prior to admission to the
examination for the certified public accountant license, except that
an applicant who applied, qualified, and sat for at least two
subjects of the examination for the certified public accountant
license before May 15, 2002, may provide this evidence at the time of
application for licensure.
   (c) An applicant for the certified public accountant license shall
pass an examination prescribed by the board pursuant to this
article.
   (d) The applicant shall show, to the satisfaction of the board,
that the applicant has had two years of qualifying experience.  This
experience may include providing any type of service or advice
involving the use of accounting, attest, compilation, management
advisory, financial advisory, tax, or consulting skills.  To be
qualifying under this section, experience shall have been performed
in accordance with applicable professional standards.  Experience in
public accounting shall be completed under the supervision or in the
employ of a person licensed or otherwise having comparable authority
under the laws of any state or country to engage in the practice of
public accountancy.  Experience in private or governmental accounting
or auditing shall be completed under the supervision of an
individual licensed by a state to engage in the practice of public
accountancy.
5093.  (a) To qualify for the certified public accountant license,
an applicant who is applying under this section shall meet the
education, examination, and experience requirements specified in
subdivisions (b), (c), and (d), or otherwise prescribed pursuant to
this article.  The board may adopt regulations as necessary to
implement this section.
   (b) (1) An applicant for admission to the certified public
accountant examination under the provisions of this section shall
present satisfactory evidence that the applicant has completed a
baccalaureate or higher degree conferred by a college or university,
meeting, at a minimum, the standards described in Section 5094, the
total educational program to include a minimum of 24 semester units
in accounting subjects and 24 semester units in business related
subjects.  This evidence shall be provided at the time of application
for admission to the examination, except that an applicant who
applied, qualified, and sat for at least two subjects of the
examination for the certified public accountant license before May
15, 2002, may provide this evidence at the time of application for
licensure.
   (2) An applicant for issuance of the certified public accountant
license under the provisions of this section shall present
satisfactory evidence that the applicant has completed at least 150
semester units of college education including a baccalaureate or
higher degree conferred by a college or university, meeting, at a
minimum, the standards described in Section 5094, the total
educational program to include a minimum of 24 semester units in
accounting subjects and 24 semester units in business related
subjects.  This evidence shall be presented at the time of
application for the certified public accountant license.
   (c) An applicant for the certified public accountant license shall
pass an examination prescribed by the board.
   (d) The applicant shall show, to the satisfaction of the board,
that the applicant has had one year of qualifying experience.  This
experience may include providing any type of service or advice
involving the use of accounting, attest, compilation, management
advisory, financial advisory, tax or consulting skills.  To be
qualifying under this section, experience shall have been performed
in accordance with applicable professional standards.  Experience in
public accounting shall be completed under the supervision or in the
employ of a person licensed or otherwise having comparable authority
under the laws of any state or country to engage in the practice of
public accountancy.  Experience in private or governmental accounting
or auditing shall be completed under the supervision of an
individual licensed by a state to engage in the practice of public
accountancy.
5094.  (a) In order for education to be qualifying, education shall
meet the standards described in subdivision (b) or (c) of this
section.
   (b) At a minimum, education must be from a degree-granting
university, college, or other institution of learning accredited by a
regional or national accrediting agency included in a list of these
agencies published by the United States Secretary of Education under
the requirements of the Higher Education Act of 1965 as amended (20
U.S.C. Sec.  1001, et seq.).
   (c) Education from a college, university, or other institution of
learning located outside the United States may be qualifying provided
it is deemed by the board to be equivalent to education obtained
under subdivision (b).  The board may require an applicant to submit
documentation of his or her education to a credential evaluation
service approved by the board for evaluation and to cause the results
of this evaluation to be reported to the board in order to assess
educational equivalency.
   (d) The board shall adopt regulations specifying the criteria and
procedures for approval of credential evaluation services.  These
regulations shall, at a minimum, require that the credential
evaluation service (1) furnish evaluations directly to the board, (2)
furnish evaluations written in English, (3) be a member of the
American Association of Collegiate Registrars and Admission Officers,
the National Association of Foreign Student Affairs, or the National
Association of Credential Evaluation Services, (4) be used by
accredited colleges and universities, (5) be reevaluated by the board
every five years, (6) maintain a complete set of reference materials
as specified by the board, (7) base evaluations only upon authentic,
original transcripts and degrees and have a written procedure for
identifying fraudulent transcripts, (8) include in the evaluation
report, for each degree held by the applicant, the equivalent degree
offered in the United States, the date the degree was granted, the
institution granting the degree, an English translation of the course
titles, and the semester unit equivalence for each of the courses,
(9) have an appeal procedure for applicants, and (10) furnish the
board with information concerning the credential evaluation service
that includes biographical information on evaluators and translators,
three letters of references from public or private agencies,
statistical information on the number of applications processed
annually for the past five years, and any additional information the
board may require in order to ascertain that the credential
evaluation service meets the standards set forth in this subdivision
and in any regulations adopted by the board.
5094.  (a) In order for education to be qualifying, it shall meet
the standards described in subdivision (b) or (c) of this section.
   (b) At a minimum, education must be from a degree-granting
university, college, or other institution of learning accredited by a
regional or national accrediting agency included in a list of these
agencies published by the United States Secretary of Education under
the requirements of the Higher Education Act of 1965 as amended (20
U.S.C. Sec. 1001, et seq.).
   (c) Education from a college, university, or other institution of
learning located outside the United States may be qualifying provided
it is deemed by the board to be equivalent to education obtained
under subdivision (b).  The board may require an applicant to submit
documentation of his or her education to a  credential evaluation
service approved by the board for evaluation and to cause the results
of this evaluation to be reported to the board in order to assess
educational equivalency.
   (d) The board shall adopt regulations specifying the criteria and
procedures for approval of credential evaluation services.  These
regulations shall, at a minimum, require that the credential
evaluation service (1) furnish evaluations directly to the board, (2)
furnish evaluations written in English, (3) be a member of the
American Association of Collegiate Registrars and Admission Officers,
the National Association of Foreign Student Affairs, or the National
Association of Credential Evaluation Services, (4) be used by
accredited colleges and universities, (5) be reevaluated by the board
every five years, (6) maintain a complete set of reference materials
as specified by the board, (7) base evaluations only upon authentic,
original transcripts and degrees and have a written procedure for
identifying fraudulent transcripts, (8) include in the evaluation
report, for each degree held by the applicant, the equivalent degree
offered in the United States, the date the degree was granted, the
institution granting the degree, an English translation of the course
titles, and the semester unit equivalence for each of the courses,
(9) have an appeal procedure for applicants, and (10) furnish the
board with information concerning the credential evaluation service
that includes biographical information on evaluators and translators,
three letters of references from public or private agencies,
statistical information on the number of applications processed
annually for the past five years, and any additional information the
board may require in order to ascertain that the credential
evaluation service meets the standards set forth in this subdivision
and in any regulations adopted by the board.
5095.  (a) To be authorized to sign reports on attest engagements, a
licensee shall complete a minimum of 500 hours of experience,
satisfactory to the board, in attest services.
   (b) To be qualifying under this section, attest experience shall
have been performed in accordance with applicable professional
standards.  Experience in public accounting shall be completed under
the supervision or in the employ of a person licensed or otherwise
having comparable authority under the laws of any state or country to
engage in the practice of public accountancy and provide attest
services, and this experience shall be verified.  Experience in
private or governmental accounting or auditing shall be completed
under the supervision of an individual licensed by a state to engage
in the practice of public accountancy and perform attest services,
and this experience shall be verified.  An applicant may be required
to present work papers or other evidence substantiating that the
applicant has met the requirements of this section and applicable
regulations.
   (c) An individual who qualified for licensure by meeting the
requirements of Section 5083 shall be deemed to have satisfied the
requirements of this section.
   (d) The board shall adopt regulations to implement this section,
including, but not limited to, a procedure for applicants under
Section 5092 or Section 5093 to qualify under this section.
5095.  (a) To be authorized to sign reports on attest engagements, a
licensee shall complete a minimum of 500 hours of experience,
satisfactory to the board, in attest services.
   (b) To qualify under this section, attest experience shall have
been performed in accordance with applicable professional standards.
Experience in public accounting shall be completed under the
supervision or in the employ of a person licensed or otherwise having
comparable authority under the laws of any state or country to
engage in the practice of public accountancy and provide attest
services, and this experience shall be verified.  Experience in
private or governmental accounting or auditing shall be completed
under the supervision of an individual licensed by a state to engage
in the practice of public accountancy and perform attest services,
and this experience shall be verified.  An applicant may be required
to present work papers or other evidence substantiating that the
applicant has met the requirements of this section and any applicable
regulations.
   (c) An individual who qualified for licensure by meeting the
requirements of Section 5083 shall be deemed to have satisfied the
requirements of this section.
   (d) The board shall adopt regulations to implement this section,
including, but not limited to, a procedure for applicants under
Section 5092 or Section 5093 to qualify under this section.