Section 5050 - [Effective 1/1/2025] Permit requirement(a) Except as provided in subdivision (b) of this section, in subdivision (a) of Section 5054, and in Section 5096.12, no person shall engage in the practice of public accountancy in this state unless the person is the holder of a valid permit to practice public accountancy issued by the board or a holder of a practice privilege pursuant to Article 5.1 (commencing with Section 5096).(b) Nothing in this chapter shall prohibit a person who holds a valid and current license, registration, certificate, permit, or other authority to practice public accountancy from a foreign country, and lawfully practicing therein, from temporarily engaging in the practice of public accountancy in this state incident to an engagement in that country, provided that: (1) The temporary practice is regulated by the foreign country and is performed under accounting or auditing standards of that country.(2) The person does not hold themselves out as being the holder of a valid California permit to practice public accountancy or the holder of a practice privilege pursuant to Article 5.1 (commencing with Section 5096).Ca. Bus. and Prof. Code § 5050
Amended by Stats 2024 ch 586 (AB 3251),s 5, eff. 1/1/2025.Amended by Stats 2006 ch 458 (AB 1868),s 2, eff. 9/25/2006.Added by Stats 2004 ch 921 (SB 1543), s 6, eff. 1/1/2005, op. 1/1/2006.Amended by Stats 2004 ch 921 (SB 1543), s 5, eff. 1/1/2005.This section is set out more than once due to postponed, multiple, or conflicting amendments.Amended by Stats 2004 ch 921 (SB 1543), s 5, eff. 1/1/2005.