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HomeBusiness and Professions CodeDiv. 3Ch. 1Art. 3§ 5053 Non-Cpa Accounting Assistants

§ 5053 Non-Cpa Accounting Assistants

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

§ 5053 Non-Cpa Accounting Assistants

Key Takeaways

  • •You don’t need to be a certified accountant to work for one, but you must be supervised by a certified accountant.
  • •You can’t sign or issue reports as if you were the accountant—only the certified accountant can do that.
  • •This rule doesn’t apply to lawyers doing their normal legal work.

Example

A person who is not a certified accountant works at an accounting firm.

They can help with the work, but they can’t sign off on financial reports—only their boss, who is a certified accountant, can do that.

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

Official Source
View on CA.gov

§ 5053 Non-Cpa Accounting Assistants

Nothing contained in this chapter precludes a person who is not a certified public accountant or public accountant from serving as an employee of, or an assistant to, a certified public accountant or public accountant or partnership or a corporation composed of certified public accountants or public accountants holding a permit to practice pursuant to this chapter if the employee or assistant works under the control and supervision of a certified public accountant, or a public accountant authorized to practice public accountancy pursuant to this chapter and if the employee or assistant does not issue any statement over their name. This section does not apply to an attorney at law in connection with the practice of law. (Amended by Stats. 2023, Ch. 510, Sec. 68. (SB 887) Effective January 1, 2024.)

Last verified: January 22, 2026

Key Terms

partnershipcorporationemployeeportstatementconnection

Related Statutes

  • § 5052 Bookkeeping Services Exemption
  • § 5070 Public Accountancy Permit Requirements
  • § 5070.5 Accountant Permit Renewal Rules
  • § 675 Unaccredited Nursing Program Notice
  • § 22379 Invention Development Contract Requirements

References

  • Official text at leginfo.legislature.ca.gov
  • California Legislature. Business and Professions Code. Section 5053.
View Official Source