§ 37. Reissuance.
16 CA ADC § 37Barclays Official California Code of Regulations
16 CCR § 37
§ 37. Reissuance.
(a) A certified public accountant (CPA) whose certificate has been cancelled by the operation of Business and Professions Code Section 5070.7 may apply for and obtain a new certificate if the applicant is otherwise qualified under the provisions of Section 5070.7 and the applicant meets the requirements of subsection (b) or (c) of this section. The reissued certificate will permit the CPA to perform the same services as did the cancelled certificate except that a CPA whose cancelled certificate authorized signing reports on attest engagements may choose to be reissued a certificate that does not provide this authorization.
Credits
Note: Authority cited: Sections 5010 and 5018, Business and Professions Code. Reference: Section 5070.7, Business and Professions Code.
History
1. New section filed 6-19-90; operative 7-19-90 (Register 90, No. 33).
2. Amendment filed 6-12-2002; operative 6-12-2002 pursuant to Government Code section 11343.4 (Register 2002, No. 24).
3. Amendment filed 9-19-2008; operative 10-19-2008 (Register 2008, No. 38).
4. Amendment filed 9-10-2013; operative 1-1-2014 (Register 2013, No. 37).
5. Repealer and new subsection (b), repealer of subsection (b)(1)(C)(i), subsection renumbering, new subsection (b)(1)(C)(vi), amendment of subsections (b)(2)(A)-(B) and repealer of subsection (b)(2)(C) filed 8-24-2015; operative 10-1-2015 (Register 2015, No. 35).
This database is current through 4/12/24 Register 2024, No. 15.
Cal. Admin. Code tit. 16, § 37, 16 CA ADC § 37
End of Document |