Bus. & Prof. Code, § 5096.12 · Article 5.1. Practice Privileges
Bus. & Prof. Code, § 5096.12
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) A certified public accounting firm that is authorized to practice in another state and that does not have an office in this state may engage in the practice of public accountancy in this state through the holder of a practice privilege provided that:
(1) The practice of public accountancy by the firm is limited to authorized practice by the holder of the practice privilege.
(2) A firm that engages in practice under this section is deemed to consent to the personal, subject matter, and disciplinary jurisdiction of the board with respect to any practice under this section.
(b) The board may revoke, suspend, issue a fine pursuant to Article 6.5 (commencing with Section 5116), issue a citation and fine pursuant to Section 125.9, or otherwise restrict or discipline the firm for any act that would be grounds for discipline against a holder of a practice privilege through which the firm practices.
(c) A firm that provides the services described in subdivision (c) of Section 5096 shall obtain a registration from the board. At the time of registration, if the firm has a valid email address, it shall provide that email address to the board.
Notes and commentary — not statutory text
History
Amended by Stats. 2025, Ch. 293, Sec. 22. (AB 1175) Effective January 1, 2026.
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=5096.12.
- Text hash
- sha256 f7021ff4ccc0979719c52e8776373547372c759f43993b0a37708f3d296bc72d
- 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
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Cited by 6 provisions
Provisions in this library whose text cites Bus. & Prof. Code, § 5096.12. Each shows the citation as that text prints it.
Business and Professions Code
- Bus. & Prof. Code, § 5035.3Printed as Sections 5054 and 5096.12
- Bus. & Prof. Code, § 5050Printed as Section 5096.12
- Bus. & Prof. Code, § 5050.2Printed as Section 5096.12
- Bus. & Prof. Code, § 5070Printed as Section 5096.12
- Bus. & Prof. Code, § 5072Printed as Section 5096.12
- Bus. & Prof. Code, § 5096Printed as Section 5096.12
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.