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California Board of Accountancy Regulations List four circumstances where a CPA Licensee from another state would require approval from the

California Board of Accountancy Regulations

  1. List four circumstances where a CPA Licensee from another state would require approval from the California Board of Accountancy before practicing public accounting in California. In cases where prior approval is not necessary, what are the requirements for the out of state licensee to practice public accounting? Express our opinions on these requirements.
  2. Under what circumstances is a CPA required to notify a client that a CPA is licensed by the California Board of Accountancy? What are the permissible means of making this notification? Why do you think this is a requirement?
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