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HomeBusiness and Professions CodeDiv. 3Ch. 1Art. 9§ 5158 Accountancy Corporation Management Requirements

§ 5158 Accountancy Corporation Management Requirements

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

§ 5158 Accountancy Corporation Management Requirements

Key Takeaways

  • •If a company does accounting work, every office must have a boss who is a certified accountant.
  • •The boss can be a certified public accountant (CPA) or a public accountant.
  • •This rule makes sure someone who knows accounting is in charge.

Example

A big accounting company opens a new office in town.

They can't just put anyone in charge—they must pick a boss who is a certified accountant to run that office.

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

Official Source
View on CA.gov

§ 5158 Accountancy Corporation Management Requirements

Each office of an accountancy corporation engaged in the practice of public accountancy in this state shall be managed by a certified public accountant or public accountant. (Added by Stats. 1978, Ch. 92.)

Last verified: January 22, 2026

Key Terms

corporationeducationlicenseexperience

Related Statutes

  • § 704 License Restoration Requirements
  • § 5070.5 Accountant Permit Renewal Rules
  • § 5092 Cpa License Requirements
  • § 5096 Out-Of-State Accountant Practice Privilege
  • § 5154 Accountancy Corporation Licensing Requirements

References

  • Official text at leginfo.legislature.ca.gov
  • California Legislature. Business and Professions Code. Section 5158.
View Official Source