California § 5096.22 - An individual whose principal place of business is in a state subject to an actio

§ 5096.22. An individual whose principal place of business is in a state subject to an actio

(a) An individual whose principal place of business is in a state subject to an action of the board pursuant to Section 5096.21 shall do all of the following: (1) Prior to practicing, submit a notification form to the board in a manner prescribed by board regulation. (2) If the board has determined the state in which the individual has their principal place of business to not have comparable licensure requirements, indicate on the notification form they satisfy one of the following: (A) Have continually practiced public accountancy as a certified public accountant under a current and active license issued by any state for at least 4 of the last 10 years. (B) Have passed the Uniform Certified Public Accountant Examination and completed education that included a baccalaureate degree or higher with an accounting concentration and at least one year of general accounting experience. (3) Pay a fee equal to the reasonable administrative costs, as established by the board. (b) Except as otherwise provided by this article or by board regulation, a practice privilege subject to this section shall commence when the individual submits a properly completed notification form to the board, provided that the fee is received by the board within 30 days of that date. The board shall permit the notification to be provided electronically. (c) An individual shall not be deemed to be in violation of this section solely because they begin the practice of public accounting in California prior to notifying the board as indicated in subdivision (a), provided the notice is given within five business days of the date practice begins. An individual who properly notifies the board within the five-day period provided for in this subdivision shall be deemed to have a practice privilege from the first day of practice in California unless the individual fails to timely submit the required fee. Failure to comply with this section means that the individual is practicing public accountancy unlawfully in this state and is in violation of Section 5120. In addition to any other available remedy, the board may issue a fine equal to reasonable enforcement costs if an individual notifies the board more than five business days after beginning practice in California. (d) An individual whose principal place of business is in a state subject to an action by the board pursuant to Section 5096.21 shall not be deemed in violation of the notice and fee requirements of this section if the failure to comply occurs within 60 days of the date of the board action.