Current through Register 2024 Notice Reg. No. 12, March 22, 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.
