Bus. & Prof. Code, § 5057 · Article 3. Application of Chapter
Bus. & Prof. Code, § 5057
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Notwithstanding any other provision of law, an individual holding a valid and current license, certificate, or permit to practice public accountancy from another state shall be exempt from the requirement to obtain a permit to practice public accountancy issued by the board under this chapter or to secure a practice privilege pursuant to Article 5.1 (commencing with Section 5096) if all of the following conditions are satisfied:
(a) The individual’s client is located in another state.
(b) The individual’s engagement with the client relates to work product to be delivered in another state.
(c) The individual does not solicit California clients, or have their principal place of business in this state.
(d) The individual does not assert or imply that they are licensed to practice public accountancy in California.
(e) The individual’s practice of public accountancy in this state on behalf of the client located in another state is of a limited duration, not extending beyond the period required to service the engagement for the client located in another state.
(f) The individual’s practice of public accountancy in this state specifically relates to servicing the engagement for the client located in another state.
Notes and commentary — not statutory text
History
Amended by Stats. 2023, Ch. 510, Sec. 69. (SB 887) Effective January 1, 2024.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=BPC§ionNum=5057.
- Text hash
- sha256 9c289322a6471c77976f5431bc8cae07cba543489154dfcbe1fa25aad6117aee
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
This section cites
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Business and Professions Code
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.