Stayed The action does not immediately take place and may not take place if the licensee complies with other conditions such as a probation term. The matter is negotiated and settled without going to hearing. Surrendered The licensee has surrendered the license.
The individual, partnership, or corporation no longer is licensed. The CBA, however, may impose discipline against a surrendered license in certain circumstances. Surrender may also require certain conditions be met should the former licensee ever choose to reapply for licensure. Suspension The license is prohibited for a specific period of time from engaging in activities for which licensure is required. License Status Definitions Canceled A license is canceled if not renewed within five years following its expiration date.
A licensee with a canceled license may reapply as a new applicant and meet the current requirements for approval. Upon approval, a new CPA license number is issued. Clear The CBA's records indicate that the license is current and valid.
The licensee can engage in the practice of public accountancy prior to the license expiration date. A licensee must complete required CE in order to maintain a current and valid license. Clear, Probation The license is current and valid.
Additionally, the licensee has been disciplined and may have part of the disciplinary order for example, revocation or suspension stayed and may continue to practice under specific terms and conditions. Please contact the CBA for further information. Clear, Restricted The license is current and valid. Additionally, the licensee has permanent license restriction s as part of a disciplinary order for example, permanently prohibited from performing audits or reviews.
Deceased The licensee is deceased. Delinquent The license was not renewed by its expiration date and is expired. The individual does not have authority to practice public accountancy. Delinquent, Probation The license was not renewed by its expiration date and is expired. Additionally, the licensee has been disciplined and may have part of the disciplinary order for example, revocation or suspension stayed with specific terms and conditions.
Denied The license is denied and no longer valid pursuant to Section of the Family Code. Any questions should be directed to the Family Support Unit at Inactive An inactive license is current; however, the licensee is not required to meet the continuing education requirements and is not permitted to engage in the practice of public accountancy.
Inactive, Probation An inactive license is current; however, the licensee is not required to meet the continuing education requirements and is not permitted to engage in the practice of public accountancy.
Military The license is current. The licensee may not engage in the practice of public accountancy and may not provide public accounting services in private practice public accounting services to the general public.
If, however, the licensee is required by the military to provide public accounting services while on active duty, the license shall be considered to be in military active status. Renewal in Process A renewal application has been submitted and is being processed.
Retired Status The licensee is retired and may not engage in the practice of public accountancy. You will get the number, license type, status, expiration date, secondary status, and location. You can ensure the person has a valid license before moving forward. The degree can be on any subject, but you have to complete at least hours.
California also requires that you take at least semester units each in business-related subjects and accounting subjects. You also need 20 units in accounting study and another 10 hours in ethics study before getting your CPA license. You then need to take and pass the Uniform CPA exam. You can then apply to take the exam. You will also find important information about the exam when you create your account. Use the information to prepare to take the test.
This will increase your chance of passing the four-part exam. The state also requires that you have at least 12 months of public or non-public accounting experience.
You must obtain the experience under the direct supervision of a CPA. Next, you have to take and pass the California Professional Ethics Exam. The exam contains 50 multiple choice questions, and you can take it up to six times.
A California-licensed CPA is an individual who has met the education, examination, and experience requirements of California State law and has been issued a license to practice public accountancy by the California Board of Accountancy CBA.
A California-licensed accounting firm consists of accounting firms meeting minimum registration requirements to provide public accounting services in California. These firms consist of corporations and partnerships, as well as sole practitioners operating under a name different from the name on their CPA license. An individual, whose principal place of business is not in California and who has a valid and current license to practice public accountancy from another state, may, with limited exceptions, engage in the practice of public accountancy in California without obtaining a California license.
In order for the individual to qualify for practice privilege, the out-of-state licensed CPA must satisfy one of the following:. In certain circumstances, an out-of-state CPA must either seek the approval of the CBA prior to engaging in the practice of public accountancy, or must cease practicing in California until such time as the CBA provides permission to continue practice.
In addition, there are certain disqualifying conditions that can lead to the revocation of practice privilege. If after performing a search of CBA records on an out-of-state license CPA you receive information that indicates no results are available, this does not mean that the individual is not authorized to practice public accountancy in California.
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