Contents
Trend in Recent
California Board of Accountancy Enforcement Actions
CBA Regulations, Article
1- General
Notification of Change of
Address
Example of CBA Disciplinary Action
California Accountancy Act, Article 3 – Application of Chapter
Valid permit to practice required
Practice of public accountancy
Use of
the certified public accountant title
California Accountancy
Act, Article 4 – Applications, Registrations, Permits Generally
Public Accountancy
Permits and Certificates
Expiration of Permits;
Renewal; Continuing Education Requirements.
Failure to Renew Within
Five Years; Reinstatement.
Nonlicensee Ownership of
Firms
Example of CBA
Disciplinary Action
California Accountancy Act, Article 3.5 - Standards of Professional
Conduct
Example of CBA Disciplinary Action
California Board of Accountancy Frequently Asked Questions
Example of CBA Disciplinary Action
Report Conforming to Professional Standards
Example of CBA Disciplinary Action
Restrictions on Accepting Employment with an Audit Client
Example of CBA Disciplinary Action
Disclosure of
Confidential Client Information Prohibited
CBA Regulations, Article
9- Rules of Professional Conduct
Attest Client
Notification Regarding Composition of Firm Ownership.
Firms with Nonlicensee
Owners.
Notification of
Non-Licensee Ownership.
Example of CBA Disciplinary Action
Confidential Information
Defined, Exception.
Disclosure of
Confidential Information Prohibited.
Commissions -Basic
Disclosure Requirement.
Example of CBA Disciplinary Action
Incompatible
Occupations/Conflict of Interest.
Example of CBA Disciplinary Action
Example of CBA Disciplinary Action
Approval of Use of
Fictitious Name.
Retention of Client's
Records.
Example of CBA Disciplinary Action
Working Papers Defined;
Retention.
Identification of Audit
Documentation.
Example of CBA Disciplinary Action
Retention Period for
Audit Documentation.
The Document Assembly
Period and Subsequent Changes in Audit Documentation.
Example of CBA Disciplinary Action
Audit Documentation
Retention and Destruction Policy.
California Accountancy
Act, Article 2 – General Powers and Definitions
Ownership of Accountants’
Work Papers
California Accountancy
Act, Article 1.5 – Continuing Education
Continuing Education
Regulations
CBA Regulations, Article
12 – Continuing Education Rules
Basic Continuing
Education Requirements
Continuing Education
Commentary from the CBA License Renewal Handbook
Example of CBA Disciplinary Action
California Board of
Accountancy Frequently Asked Questions
California Accountancy
Act, Article 5.5 - Audit Documentation
Audit Documentation
Requirements
Audit Documentation
Regulations
Example of CBA Disciplinary Action
CBA Regulations, Article
6- Peer Review
Document Submission
Requirements.
California CBA Commentary
– Peer Review
Example of CBA Disciplinary Action
California Board of
Accountancy Frequently Asked Questions
California Accountancy
Act, Article 6 - Disciplinary Proceedings
Examples of CBA
Disciplinary Action
Article 6, Section 5100.5
- Disciplinary Proceedings
Excerpts from the
Enforcement Handbook for Licensees
California Accountancy
Act, Article 6.5 - Administrative Penalties
Administrative Penalties General
Provisions
California Accountancy
Act, Article 7 - Prohibitions and Offenses Against the Chapter Generally
CBA Regulations, Article
12.5- Citations and Fines
Failure to Comply with
Citation.
Unlicensed, Unregulated
Practice.
Substantial Relationship
Criteria.
Rehabilitation Criteria
for Denials, Suspensions, Revocations, Restorations,