California § 5070.7. 5070.7. (Amended by Stats. 2023, Ch. 510, Sec. 75.)

California Statutes

§ 5070.7. — 5070.7. (Amended by Stats. 2023, Ch. 510, Sec. 75.)

California § 5070.7.

JurisdictionCalifornia

Code BPCBusiness and Professions Code - BPC

Div. 3.DIVISION 3. PROFESSIONS AND VOCATIONS GENERALLY

Ch. 1.CHAPTER 1. Accountants

Art. 4.ARTICLE 4. Applications, Registrations, Permits Generally

This text of California § 5070.7. (5070.7. (Amended by Stats. 2023, Ch. 510, Sec. 75.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Cal. Business and Professions Code - BPC Code § 5070.7. (2026).

Text

(a)A permit that is not renewed within five years following its expiration may not be renewed, restored, or reinstated thereafter, and the certificate of the holder of the permit shall be canceled immediately upon expiration of the five-year period, except as provided in subdivision (e).

(b)A partnership or corporation whose certificate has been canceled by operation of this section may obtain a new certificate and permit only if it again meets the requirements set forth in this chapter relating to registration and pays the registration fee and initial permit fee.

(c)A certified public accountant whose certificate is canceled by operation of this section may apply for and obtain a new certificate and permit if the applicant:

(1)Is not subject to denial of a certificate and permit

Free access — add to your briefcase to read the full text and ask questions with AI

(a)
A permit that is not renewed within five years following its expiration may not be renewed, restored, or reinstated thereafter, and the certificate of the holder of the permit shall be canceled immediately upon expiration of the five-year period, except as provided in subdivision (e).
(b)
A partnership or corporation whose certificate has been canceled by operation of this section may obtain a new certificate and permit only if it again meets the requirements set forth in this chapter relating to registration and pays the registration fee and initial permit fee.
(c)
A certified public accountant whose certificate is canceled by operation of this section may
apply for and obtain a new certificate and permit if the applicant:
(1)
Is not subject to denial of a certificate and permit under Section 480.
(2)
Pays all of the fees that would be required of them if they were then applying for the certificate and permit for the first time.
(3)
Takes and passes the examination that would be required of them if they were then applying for the certificate for the first time. The examination may be waived in any case in which the applicant establishes to the satisfaction of the board that, with due regard for the public interest, they are qualified to engage in practice as a certified public accountant.
(d)
The board may, by appropriate regulation, provide for the waiver or refund of all or any part of the application
fee in those cases in which a certificate is issued without an examination under this section.
(e)
Revoked permits may not be renewed, but may be reinstated by the board, without regard to the length of time that has elapsed since the permit was revoked, and with conditions and restrictions as the board shall determine.