California Code of Regulations
Title 16 - Professional and Vocational Regulations
Division 1 - State Board of Accountancy
Article 5 - Registration
Section 36.1 - Out-of-State Licensee
Current through Register 2024 Notice Reg. No. 38, September 20, 2024
(a) The Board will consider applications filed under Section 5087 from holders of current, active, and unrestricted Certified Public Accountant licenses issued under the laws of any state. The Board may deny an application when the facts indicate that the applicant has been a California resident before, during or after having obtained a CPA license in another state and when the facts indicate that the applicant's CPA license was obtained in another state to evade otherwise applicable California statutes and rules.
(b) An applicant pursuant to Business and Professions Code Section 5087 may be considered to have met the education, examination, and experience requirements for issuance of the California license if the applicant shows, to the satisfaction of the Board, that he or she has engaged in the practice of public accounting as a licensed Certified Public Accountant in another state for four of the ten years preceding the date of application for a California license.
(c) An applicant pursuant to Business and Professions Code Section 5087 may be considered to have met the attest experience requirement of Section 5095 if the applicant shows to the satisfaction of the Board that he or she has been authorized to provide attest services and engaged in the practice of public accounting as a Certified Public Accountant in another state for four of the ten years preceding the date of application for a California license.
1. Renumbering of
former section 21 to new section 36.1, including
amendment of NOTE, 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12-30-2013 or emergency language will be repealed by operation of law on the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.
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 subsection (a) filed 7-12-2016 pursuant to
section 100, title 1, California Code of
Regulations (Register 2016, No. 29).
Note: Authority cited: Sections 5010 and 5018, Business and Professions Code. Reference: Sections 5082, 5087 and 5095, Business and Professions Code.
