California Code of Regulations
Title 16 - Professional and Vocational Regulations
Division 1 - State Board of Accountancy
Article 12 - Continuing Education Rules
Section 80 - Inactive License Status
Current through Register 2024 Notice Reg. No. 38, September 20, 2024
(a) Upon application, a licensee may have his/her license placed in an inactive status.
(b) The holder of a license in an inactive status shall not engage in the practice of public accountancy as defined in Section 5051 of the Business and Professions Code. This section does not prohibit a holder of a license in an inactive status from receiving a share of the net profits from a public accounting firm or other compensation from a public accounting firm, provided that the licensee does not otherwise engage in the practice of public accountancy.
(c) A license in an inactive status shall be renewed during the same time period in which a license in an active status is renewed. The renewal fee for a license in an inactive status shall be the same as the renewal fee for a license in an active status.
(d) The continuing education requirements described in Section 87 are not applicable at the time of renewal for a licensee renewing a license in an inactive status.
(e) At the time of renewal, the holder of a license in an inactive status may convert his/her license to an active status by paying the renewal fee and complying with the continuing education requirements as described in Section 87, with the exception of Section 87(a)(1). A minimum of 20 hours of continuing education shall be completed in the one-year period immediately preceding the time of renewal, 12 hours of which must be in technical subject areas described in Section 87(a)(2).
(f) The holder of a license in an inactive status may convert to an active status prior to the next renewal by meeting the continuing education requirements as described in Section 80.1.
1. New section
filed 3-28-96; operative 7-1-96 (Register 96, No. 13).
2. Amendment of
subsection (a) filed 6-17-98; operative 7-1-98 pursuant to Government Code section
11343.4(d)
(Register 98, No. 25).
3. Amendment filed 12-18-2009; operative 1-1-2010
pursuant to Government Code section
11343.4
(Register 2009, No. 51).
4. Redesignation of first paragraph as
subsection (a), subsection relettering and amendment of newly designated subsections
(e) and (f) filed 9-10-2013; operative 1-1-2014 (Register 2013, No.
37).
Note: Authority cited: Sections 462 and 5010, Business and Professions Code. Reference: Section 462, Business and Professions Code.
