California Code of Regulations
Title 16 - Professional and Vocational Regulations
Division 1 - State Board of Accountancy
Article 2.5 - License Status
Section 15.1 - Application for Retired Status

Universal Citation: 16 CA Code of Regs 15.1

Current through Register 2024 Notice Reg. No. 38, September 20, 2024

(a) To be eligible for a license in a retired status, a licensee of the Board shall submit a completed application to the Board on Form 11R-48 (12/19) which is hereby incorporated by reference.

(b) A licensee applying to have his or her license placed in a retired status shall have held a license as a certified public accountant or public accountant in the United States or its territories for a minimum of twenty total years; and during those twenty years, from the Board for a minimum of five years in an active status. Failure to meet the requirements of this Article and Section 5070.1 of the Business and Professions Code is grounds for denial of the application.

(c) In order to place a license in a retired status, an applicant shall pay the application fee required by Section 70(i)(1).

1. New section filed 10-16-2013; operative 1-1-2014 (Register 2013, No. 42).
2. Change without regulatory effect amending subsection (a) filed 3-1-2018 pursuant to section 100, title 1, California Code of Regulations (Register 2018, No. 9).
3. Change without regulatory effect amending subsection (a) filed 1-23-2020 pursuant to section 100, title 1, California Code of Regulations (Register 2020, No. 4).

Note: Authority cited: Sections 5010 and 5070.1, Business and Professions Code. Reference: Section 5070.1, Business and Professions Code.

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