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HomeBusiness and Professions CodeDiv. 3Ch. 1Art. 3§ 5052 Bookkeeping Services Exemption

§ 5052 Bookkeeping Services Exemption

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

§ 5052 Bookkeeping Services Exemption

Key Takeaways

  • •This law says that people who do bookkeeping (like keeping track of money, making reports, or checking numbers) don’t need to follow the rules in this chapter, as long as they don’t pretend to be a certified public accountant (CPA) or public accountant when they give out their work.
  • •If someone was already a public accountant before December 31, 1955, and followed the old rules, this law doesn’t take away their rights or change what they can do.
  • •You can do bookkeeping jobs for others without being a CPA, but you can’t sign off on reports like a CPA would.

Example

A small business hires someone to keep track of their money, make monthly reports, and check if the numbers add up correctly.

This person can do all that work without being a CPA, as long as they don’t sign the reports like a CPA would. If they pretend to be a CPA, they’d be breaking the rules.

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

Official Source
View on CA.gov

§ 5052 Bookkeeping Services Exemption

Nothing in this chapter shall apply to any person who as an employee, independent contractor, or otherwise, contracts with one or more persons, organizations, or entities, for the purpose of keeping books, making trial balances, statements, making audits or preparing reports, all as a part of bookkeeping operations, provided that such trial balances, statements, or reports are not issued over the name of such person as having been prepared or examined by a certified public accountant or public accountant. Nothing contained in this chapter shall affect, limit or be construed as affecting or limiting the rights of any public accountant who met the requirements of prior statutes and who was registered with the board as a public accountant on or before December 31, 1955. (Added by renumbering Section 5062 by Stats. 1959, Ch. 310.)

Last verified: January 22, 2026

Key Terms

contractclaimtrialemployeeport

Related Statutes

  • § 5051 Public Accountancy Practice Definition
  • § 5053 Non-Cpa Accounting Assistants
  • § 715 Federal Employee Licensing Exemption
  • § 6746 Communication Company Records Exemption
  • § 11013.4 Subdivision Sale Escrow Requirements

References

  • Official text at leginfo.legislature.ca.gov
  • California Legislature. Business and Professions Code. Section 5052.
View Official Source