1. (a) An out-of-state accounting firm organized and authorized to practice public accountancy under the laws of another state, as specified in Business and Professions Code Sections 5070 and 5035.3, that performs services pursuant to Business and Professions Code Section 5096.12(c), which requires the accounting firm to register with the Board, shall do so on the Out-of-State Accounting Firm Registration Form (PP-13 (12/19)), which is hereby incorporated by reference.

   1. (2) The out-of-state accounting firm shall provide the following information at the time of renewal:

      1. (A) Current contact information;

      2. (B) Current license information from all states in which the firm is licensed including license number, expiration date and any enforcement actions taken against the license including the following:

         1. (i) Pending disciplinary action such as an accusation filed;
         2. (ii) Revocation or suspension, including stayed revocation or stayed suspension;
         3. (iii) Probation or other limitation on practice ordered by a state board of accountancy, including any interim suspension order;
         4. (iv) Temporary restraining order or other restriction on practice ordered by a court;
         5. (v) Public letter of reprimand issued;
         6. (vi) Infraction, citation, or fine imposed; or, (vii) Any other enforcement related orders of a state board of accountancy; and
      3. (C) An update of the ownership information that was originally reported on the Out-of-State Accounting Firm Registration Form (PP-13 (12/19)).

   2. (3) An expired registration may be renewed at any time within five years after its expiration upon providing the information required in paragraph (2). A registration that is not renewed within five years following its expiration may not be renewed, and the registration shall be canceled immediately upon expiration of the five-year period. An out-of-state accounting firm with a registration that has cancelled pursuant to this paragraph may re-register pursuant to subdivision (a).

      (c)(1) Each registered out-of-state accounting firm shall notify the Board of any change in its address of record within 30 days after the change. If the address of record is a post office box or mail drop, the change of address notification shall include the street address of the firm.

   3. (2) Each registered out-of-state accounting firm shall notify the Board of any change in its ownership, as reported on the Out-of-State Accounting Firm Registration Form (PP-13 (12/19)), within 30 days after the change.
   4. (3) For purposes of this section “registered firm” includes any firm registered by the Board pursuant to this section even if the registration is suspended or otherwise subject to disciplinary action, provided the registration is not expired, canceled or revoked.
   5. (4) All notifications required under this subdivision shall be in writing and shall be signed by an individual authorized by the registered firm to submit such notifications along with the individual's printed name and title, and a certification that the information is true and correct to the best of the individual's knowledge.

   (b)(1) An out-of-state accounting firm registered by the Board pursuant to subdivision (a) shall renew its registration on the last day of the month in which the registration was initially approved by the Board every second year.

Note: Authority cited: Sections 5010 and 5096.9, Business and Professions Code. Reference: Section 5096.12, Business and Professions Code.

History

1. New section filed 6-10-2013 as an emergency; operative 7-1-2013 pursuant to Government Code section 11343.4(b)(2) (Register 2013, No. 24). A Certificate of Compliance must be transmitted to OAL by 12-30-2013 or emergency language will be repealed by operation of law on the following day. For prior history, see Register 83, No. 16.

2. Editorial correction of History 1 (Register 2013, No. 40).

3. Certificate of Compliance as to 6-10-2013 order transmitted to OAL 11-5-2013 and filed 12-18-2013 (Register 2013, No. 51).

4. Change without regulatory effect amending subsections (a), (b)(2)(C) and (c)(2) filed 3-1-2018 pursuant to section 100, title 1, California Code of Regulations (Register 2018, No. 9).

5. Change without regulatory effect amending the Out-of-State Accounting Firm Registration Form (PP-13) (incorporated by reference) and amending subsections (a), (b)(2)(C) and (c)(2) filed 3-6-2019 pursuant to section 100, title 1, California Code of Regulations (Register 2019, No. 10).

6. Change without regulatory effect amending subsections (a), (b)(2)(C) and (c)(2) filed 1-23-2020 pursuant to section 100, title 1, California Code of Regulations (Register 2020, No. 4).