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HomeBusiness and Professions CodeDiv. 3Ch. 1Art. 9§ 5156 Accountancy Corporation Professional Conduct

§ 5156 Accountancy Corporation Professional Conduct

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

§ 5156 Accountancy Corporation Professional Conduct

Key Takeaways

  • •An accounting company must follow all the rules that regular accountants follow.
  • •If the company breaks the rules, it can get punished just like a single accountant would.
  • •The punishment can include stopping the company from working or other discipline.

Example

An accounting company hides money for a client to help them avoid taxes.

This is breaking the rules, just like if a single accountant did it. The company can get in big trouble, like losing their license.

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

Official Source
View on CA.gov

§ 5156 Accountancy Corporation Professional Conduct

An accountancy corporation shall not do or fail to do any act the doing of which or the failure to do which would constitute unprofessional conduct under any statute, rule or regulation now or hereafter in effect. In the conduct of its practice, it shall observe and be bound by such statutes, rules and regulations to the same extent as a person holding a permit under Section 5070 of this code. The board shall have the same powers of suspension, revocation and discipline against an accountancy corporation as are now or hereafter authorized by Section 5100 of this code, or by any other similar statute against individual licensees, provided, however, that proceedings against an accountancy corporation shall be conducted in accordance with Chapter 5 (commencing with Section 11500) of Part 1 of Division 3 of Title 2 of the Government Code, and the board shall have all the powers granted therein. (Added by Stats. 1970, Ch. 1113.)

Last verified: January 22, 2026

Key Terms

corporationregulationpensionlicensethe california boardrevocationaccordance

Related Statutes

  • § 5095 Attest Engagement Experience Requirements
  • § 5101 Partnership Permit Revocation Rules
  • § 5150 Accountancy Corporation Registration
  • § 5028 Continuing Education Exceptions
  • § 5054 Out-Of-State Tax Return Preparation

References

  • Official text at leginfo.legislature.ca.gov
  • California Legislature. Business and Professions Code. Section 5156.
View Official Source