Current through Register 2024 Notice Reg. No. 38, September 20, 2024
(a) Address
Notification--Individual Licensees
(1) Each
licensee shall notify the Board of any change in his or her address of record within
30 days after the change. The address of record is public information. If the
address of record is a post office box or mail drop, the change of address
notification shall include the street address of either the licensee's primary place
of employment or his or her residence.
(2) For purposes of this section, "licensee"
includes any holder of an active, inactive, suspended, or expired certified public
accountant license or public accountant license issued by the Board which is not
canceled or revoked.
(3) All
notification required under this subsection shall be in writing and shall be signed
by the licensee.
(b)
Notification of Change of Address--Licensed Firm
(1) Each licensed firm shall notify the Board of
any change in its address of record within 30 days after the change. The address of
record is public information. If the address of record is a post office box or mail
drop, the change of address notification shall include the street address of the
firm's principal office.
(2) For
purposes of this section "licensed firm" includes any partnership or professional
corporation licensed by the Board to practice public accountancy even if the license
is suspended or expired, provided the license is not canceled or revoked.
(3) All notifications required under this
subsection shall be in writing and shall be signed by a licensed partner or licensed
shareholder of the firm.
1. Amendment filed
9-2-64; effective thirtieth day thereafter (Register 64, No. 19).
2.
Amendment filed 4-12-83; effective thirtieth day thereafter (Register 83, No. 16).
For prior history, see Register 12, No. 6.
3. Repealer and new section
and amendment of NOTE filed 6-16-97; operative 6-30-97 pursuant to Government Code
section
11343.4(d)
(Register 97, No. 25).
4. Repealer and new section filed 11-20-98;
operative 12-20-98 (Register 98, No. 47).
Note: Authority cited: Section
5010,
Business and Professions Code. Reference: Sections
136
and
5009,
Business and Professions Code.
