Current through Register 2024 Notice Reg. No. 38, September 20, 2024
(a) An out-of-state accounting firm organized and
authorized to practice public accountancy under the laws of another state, as
specified in Business and Professions Code Sections
5070
and
5035.3,
that performs services pursuant to Business and Professions Code Section
5096.12(c),
which requires the accounting firm to register with the Board, shall do so on the
Out-of-State Accounting Firm Registration Form (PP-13 (12/19)), which is hereby
incorporated by reference.
(b)
(1) An out-of-state accounting firm registered by
the Board pursuant to subdivision (a) shall renew its registration on the last day
of the month in which the registration was initially approved by the Board every
second year.
(2) The out-of-state
accounting firm shall provide the following information at the time of renewal:
(A) Current contact information;
(B) Current license information from all states in
which the firm is licensed including license number, expiration date and any
enforcement actions taken against the license including the following:
(i) Pending disciplinary action such as an
accusation filed;
(ii) Revocation or
suspension, including stayed revocation or stayed suspension;
(iii) Probation or other limitation on practice
ordered by a state board of accountancy, including any interim suspension
order;
(iv) Temporary restraining order
or other restriction on practice ordered by a court;
(v) Public letter of reprimand issued;
(vi) Infraction, citation, or fine imposed; or,
(vii) Any other enforcement related orders of a state board of accountancy;
and
(C) An update of the
ownership information that was originally reported on the Out-of-State Accounting
Firm Registration Form (PP-13 (12/19)).
(3) An expired registration may be renewed at any
time within five years after its expiration upon providing the information required
in paragraph (2). A registration that is not renewed within five years following its
expiration may not be renewed, and the registration shall be canceled immediately
upon expiration of the five-year period. An out-of-state accounting firm with a
registration that has cancelled pursuant to this paragraph may re-register pursuant
to subdivision (a).
(c)
(1) Each registered out-of-state accounting firm
shall notify the Board of any change in its address of record within 30 days after
the change. 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.
(2) Each registered out-of-state accounting firm
shall notify the Board of any change in its ownership, as reported on the
Out-of-State Accounting Firm Registration Form (PP-13 (12/19)), within 30 days after
the change.
(3) For purposes of this
section "registered firm" includes any firm registered by the Board pursuant to this
section even if the registration is suspended or otherwise subject to disciplinary
action, provided the registration is not expired, canceled or revoked.
(4) All notifications required under this
subdivision shall be in writing and shall be signed by an individual authorized by
the registered firm to submit such notifications along with the individual's printed
name and title, and a certification that the information is true and correct to the
best of the individual's knowledge.
1. New section
filed 6-10-2013 as an emergency; operative 7-1-2013 pursuant to Government Code
section
11343.4(b)(2)
(Register 2013, No. 24). A Certificate of Compliance must be transmitted to OAL by
12-30-2013 or emergency language will be repealed by operation of law on the
following day. For prior history, see Register 83, No. 16.
2. Editorial
correction of HISTORY 1 (Register 2013, No. 40).
3. Certificate of
Compliance as to 6-10-2013 order transmitted to OAL 11-5-2013 and filed 12-18-2013
(Register 2013, No. 51).
4. Change without regulatory effect amending
subsections (a), (b)(2)(C) and (c)(2) filed 3-1-2018 pursuant to section
100, title 1, California Code of
Regulations (Register 2018, No. 9).
5. Change without regulatory effect
amending the Out-of-State Accounting Firm Registration Form (PP-13) (incorporated by
reference) and amending subsections (a), (b)(2)(C) and (c)(2) filed 3-6-2019
pursuant to section
100, title 1, California Code of
Regulations (Register 2019, No. 10).
6. Change without regulatory effect
amending subsections (a), (b)(2)(C) and (c)(2) filed 1-23-2020 pursuant to section
100, title 1, California Code of
Regulations (Register 2020, No. 4).
Note: Authority cited: Sections
5010
and
5096.9,
Business and Professions Code. Reference: Section
5096.12,
Business and Professions Code.
