About the California Board of Accountancy



The California Board of Accountancy (CBA) is part of the California Department of Consumer Affairs, and was established in 1901 by the California Accountancy Act. The CBA was created by the California government in order to protect California residents from fraudulent representation by public accountants. Since its inception, the California Board of Accountancy has been responsible for the licensing of Californian Certified Public Accountants and California Public Accountants.

The California Board of Accountancy is also responsible for making sure that candidates for the Uniform Certified Public Accountant Examination are qualified to take the examination and apply for a license.

The CBA is also responsible for the regulation and registration of California certified public accountants partnerships, California public accountant partnerships and California corporate partnerships.

Being charged with protecting Californian consumers, the California Board of Accountancy also has the authority to receive and investigate complaints of fraudulent or unethical activity against California consumers by California certified public accountants and California public accountants. In order to discipline certified public accountants and public accountants that violate Board statutes and regulations, the CBA may suspend or revoke a license or place the licensee on a probationary period. The terms of the probation may vary based on the Board's decision and the facts of the case. Standard probationary terms are included in every act of discipline within the California Board of Accountancy. However, additional terms may be required during the probationary period if the CBAccountancy deems it necessary based on the facts of the case.

As a part of the authority and responsibility to monitor and discipline certified public accountants and public accountants, the California Board of Accountancy may monitor the compliance of accountants within California to ensure that continuing education requirements are met by all Californian licensees. This monitoring may also include examining the work of California certified public accountants and California public accountants. The examinations performed by the CBA are traditionally in the form of an audit of the accountant's records and financial statements.

The California Board of Accountancy is unique in several ways. First, it examines and licenses more than 75,000 licensees, which is the largest group of licensed accountants in the nation. The CBAccountancy is also unique in that it has the ability to regulate not only individuals, but also California based firms.

As you can see, consumers in California are well protected from fraud, embezzlement and other accountancy crimes that may occur when utilizing the services of a certified public accountant or public accountant. More so than any other state in the United States of America, the California Board of Accountancy certainly lives up to its mission of protecting California consumers and regulating accountancy in California.


© 2007 Christopher Rose and Buying One

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