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HomeBusiness and Professions CodeDiv. 3Ch. 1Art. 4§ 5073 Partnership Registration Requirements

§ 5073 Partnership Registration Requirements

Business and Professions Code·California
AI Summary·Official Text·Key Terms·Related Statutes·References
AI SummaryVerified

§ 5073 Partnership Registration Requirements

Key Takeaways

  • •If you want to register a partnership for accountants, you have to fill out a form and give your email if you have one.
  • •Only certain partnerships can use 'C.P.A.s' or 'P.A.s' in their name—like if they have at least one licensed C.P.A. or P.A. and another licensed person.
  • •You must tell the board within one month if a partner joins or leaves the partnership.
  • •If the board rejects any key partner’s license, the whole partnership’s registration can be canceled.

Example

A group of accountants wants to start a business together and call it 'Smith & Co. C.P.A.s'.

They can only use 'C.P.A.s' in their name if at least one partner is a licensed C.P.A. and there’s another licensed accountant in the group. If one of them loses their license later, the business might have to change its name or even close.

AI-generated — May contain errors. Not legal advice. Always verify source.

Official Source
View on CA.gov

§ 5073 Partnership Registration Requirements

(a) Application for registration of a partnership shall be made upon a form prescribed by the board. At the time of registration, if the partnership has a valid email address, the partnership shall provide that email address to the board. The board shall in each case determine whether the applicant is eligible for registration. (b) A partnership that is so registered and that holds a valid permit issued under this article and that has at least one general partner who is licensed to practice using the designation “certified public accountant” or the abbreviation “C.P.A.” and one additional licensed person may use the words “certified public accountants” or the abbreviation “C.P.A.s” in connection with its partnership name. (c) A partnership that is so registered and that holds a valid permit issued under this article and that has at least one general partner who is licensed to practice using the designation “public accountant” or the abbreviation “P.A.” and one additional licensed person may use the words “public accountants” or the abbreviation “P.A.s” in connection with its partnership name. (d) Notification shall be given to the board within one month after the admission to, or withdrawal of, a partner from any partnership so registered. (e) Any registration of a partnership under this section granted in reliance upon Sections 5087 and 5088 shall terminate forthwith if the board rejects the application under Sections 5087 and 5088 of the general partner who signed the application for registration as a partnership, or any partner personally engaged in the practice of public accountancy in this state, or any resident manager of a partnership in charge of an office in this state. (Amended by Stats. 2019, Ch. 359, Sec. 10. (AB 1521) Effective January 1, 2020.)

Last verified: January 22, 2026

Key Terms

partnershipregistrationc.p.a.sabbreviationlicenseapplicationdesignationconnection

Related Statutes

  • § 5070 Public Accountancy Permit Requirements
  • § 583 False Statements In Applications
  • § 6762.5 Retired Engineer License Requirements
  • § 115.6 Temporary Professional Licensing Rules
  • § 5070.1 Retired License Status Rules

References

  • Official text at leginfo.legislature.ca.gov
  • California Legislature. Business and Professions Code. Section 5073.
View Official Source