California § 5054 - Notwithstanding any other provision of this chapter, an individual or firm holdin
Full text of California Public Contract Code - PCC § 5054 — Notwithstanding any other provision of this chapter, an individual or firm holdin, with citation guidance and answers to common questions.
§ 5054. Notwithstanding any other provision of this chapter, an individual or firm holdin
(a) Notwithstanding any other provision of this chapter, an individual or firm holding a valid and current license, certificate, or permit to practice public accountancy from another state may prepare tax returns for natural persons who are California residents or estate tax returns for the estates of natural persons who were clients at the time of death without obtaining a permit to practice public accountancy issued by the board under this chapter or a practice privilege pursuant to Article 5.1 (commencing with Section 5096) provided that the individual or firm does not physically enter California to practice public accountancy pursuant to Section 5051, does not solicit California clients, and does not assert or imply that the individual or firm is licensed or registered to practice public accountancy in California. (b) The board may, by regulation, limit the number of tax returns that may be prepared pursuant to subdivision (a).
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 5054
What does Public Contract Code - PCC § 5054 cover?
Section 5054 ("Notwithstanding any other provision of this chapter, an individual or firm holdin") is part of the Public Contract Code - PCC, the codified statutory law of California. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite California § 5054?
A common citation format is "Public Contract Code - PCC § 5054" (California). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of California law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the California official source linked on this page or consult a licensed California attorney.
How does California § 5054 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in California can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in California.