DIVISION 1. STATE BOARD OF ACCOUNTANCY
16 CA ADC T. 16, Div. 1, References and Annotations

ARTICLE 1. GENERAL
s 1. Definition of "Accountancy Act."

s 2. Confusing Titles.

s 2.5. Definition of "Audits."

s 3. Notification of Change of Address.

s 4. Safe Harbor Language.

s 5. Observance of Rules.

s 5.1. Permit Processing Times.

s 5.2. Definition of "Accountancy Act."

s 5.3. Observance of Rules.

ARTICLE 2. EXAMINATIONS
s 6.1. Additional Requirements for Computer-Based Testing.

s 7. Conditional Examination Credit Requirements for Applicants Who Will Be Applying for Licensure Pursuant to Business and Professions Code Section 5090(b).

s 7.1. Credit Status for the Computerized Uniform CPA Examination.

s 7.2. Transition to Computer Based Testing.

s 8. Examination Final Filing Dates.

s 8.1. The Authorization to Test and Notice to Schedule for the Computer-Based Uniform CPA Examination.

s 8.2. Requirements for Issuance of the Authorization to Test.

s 9. Educational Requirement for Applicants Who Will Be Applying for Licensure Pursuant to Business and Professions Code Section 5090(b).

s 9.1. Approved Credential Evaluation Service Status.

s 9.2. Education Required Under Business and Professions Code Sections 5092 and 5093.

s 10. Examination on Rules of Professional Conduct.

s 11. Candidates Lacking Required Experience.

s 11.5. Experience Requirements for Applicants Who Will Be Applying for Licensure Pursuant to Business and Professions Code Section 5090(b).

s 12. General Experience Required Under Business and Professions Code Sections 5092 and 5093.

s 12.5. Attest Experience Under Business and Professions Code Section 5095.

s 13. Applicants Who Applied for the Examination Prior to May 15, 2002.

s 14. Changing Pathways.

s 15. Notification of Grades.

s 16. Passing Grades.

s 17. Conditional Credit.

s 18. Examination on Rules of Professional Conduct.

s 19. Course Subjects.

s 20. Issuance of Cancelled Certificate.

ARTICLE 3. WAIVER OF EXAMINATION
s 21. Out-of-State Licensee.

s 21.5. Waiver of Examination for Certain Foreign Applicants.

s 22. Temporary Practice.

ARTICLE 4. PRACTICE PRIVILEGES
s 26. Purpose of this Article.

s 27. Qualifications for the Practice Privilege.

s 28. Notification.

s 29. Term of the Practice Privilege.

s 30. Safe Harbor - Period of the Notice.

s 31. Payment of the Fee.

s 32. Board Approval Required.

s 33. Changes to Information on the Notification.

s 34. Response to Board Inquiry.

s 35. Continuing Education Requirement.

s 35.1. Notice of Intent to Administratively Suspend.

ARTICLE 5. REGISTRATION
s 36. Forfeiture of Eligibility.

s 37. Reissuance.

ARTICLE 6. RENEWALS
s 39. Renewals.

ARTICLE 7. MEETINGS
s 44. Meetings.

ARTICLE 8. APPEALS
s 49. Appeals.

ARTICLE 9. RULES OF PROFESSIONAL CONDUCT
s 50. Client Notification.

s 51. Firms with Nonlicensee Owners.

s 51.1. Notification of Non-Licensee Ownership.

s 52. Response to Board Inquiry.

s 52.1. Failure to Appear.

s 53. Discrimination Prohibited.

s 54. Confidential Information Defined, Exception.

s 54.1. Disclosure of Confidential Information Prohibited.

s 54.2. Recipients of Confidential Information.

s 55. Permission to Use Name.

s 56. Commissions -Basic Disclosure Requirement.

s 56.1. Commissions -Professional Services Provided to the Client.

s 56.2. Commissions -Disclosure Requirement and Other Rules of Professional Conduct.

s 56.3. Commissions -Definitions.

s 56.4. "Officer" and "Director."

s 57. Incompatible Occupations/Conflict of Interest.

s 58. Compliance with Standards.

s 58.1. Accountant's Report on the Examination of Financial Statements.

s 58.2. Accountant's Report on Unaudited Financial Information of a Public Entity.

s 58.3. Compilation and Review of Financial Statements.

s 58.4. Unaudited Financial Statements.

s 59. Reporting of Restatements.

s 60. Reporting of Investigations by the Securities and Exchange Commission Pursuant to Section 5063(b)(3); Reporting of Notices of Requests for Wells ...

s 61. The Reporting of Settlements, Arbitration Awards, and Judgments.

s 62. Contingent Fees.

s 63. Advertising.

s 64. Use of Name with Estimate of Earnings.

s 65. Independence.

s 66. Plural Designations.

s 66.1. Name of Accountancy Corporation.

s 66.2. Name of Successor Firm Having One Owner.

s 67. Approval of Use of Fictitious Name.

s 68. Retention of Client's Records.

s 68.1. Working Papers Defined; Retention.

s 68.2. Identification of Audit Documentation.

s 68.3. Retention Period for Audit Documentation.

s 68.4. Changes in Audit Documentation After Issuance of the Report.

s 68.5. Audit Documentation Retention and Destruction Policy.

s 69. Certification of Applicant's Experience.

s 69.1. Failure to Appear.

ARTICLE 10. FEES
s 70. Fees.

s 71. Abandonment of the Application.

ARTICLE 11. ACCOUNTANCY CORPORATION RULES
s 75.1. Citation of Rules.

s 75.2. Definitions.

s 75.3. Professional Relationships, Responsibilities, and Conduct Not Affected.

s 75.4. Office for Filing.

s 75.5. Application; Review of Refusal to Approve.

s 75.6. Requirements for Issuance of Certificate of Registration.

s 75.7. Name of Corporation.

s 75.8. Security for Claims Against an Accountancy Corporation.

s 75.9. Shares: Ownership and Transfer.

s 75.10. Resident Manager in Charge of Branch Offices.

s 75.11. Certificate of Registration; Continuing Validity; Notification of Name and Address Changes.

ARTICLE 12. CONTINUING EDUCATION RULES
s 80. Inactive License Status.

s 85. Citation of Rules and Purpose.

s 86. Effective Date.

s 87. Basic Requirements.

s 87.1. Conversion to Active Status Prior to Renewal.

s 87.2. Reentry into Public Practice.

s 87.5. Additional Continuing Education Requirements.

s 87.6. Records Review Continuing Education Requirements.

s 87.7. Continuing Education in the Accountancy Act,Board Regulations, and Other Rules ofProfessional Conduct.

s 88. Programs Which Qualify.

s 88.1. Provider Requirements.

s 88.2. Program Measurements.

s 89. Control and Reporting.

s 89.1. Reports.

s 90. Exceptions and Extensions.

s 91. Reentry, Waiver of Examination and New Licensees.

s 92. Expired License.

s 93. Unexpired Licenses.

s 94. Failure to Comply.

ARTICLE 12.5. CITATIONS AND FINES
s 95. Citations.

s 95.1. Citation Format.

s 95.2. Fines.

s 95.3. Citation Factors.

s 95.4. Failure to Comply with Citation.

s 95.5. Appeals.

s 95.6. Unlicensed, Unregulated Practice.

ARTICLE 13. DENIAL, SUSPENSION, AND REVOCATION OF CERTIFICATES, PERMITS, OR LICENSES
s 98. Disciplinary Guidelines.

s 98.1. Mediation Guidelines.

s 99. Substantial Relationship Criteria.

s 99.1. Rehabilitation Criteria for Denials, Suspensions, Revocations, Restorations, Reduction of Penalty, Etc.

s 99.2. Rehabilitation Criteria for Suspensions or Revocations.