Section 5035.3.

Cal. Business and Professions Code - BPC § 5035.3.
in effect
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For purposes of Sections 5054 and 5096.12, “firm” includes any entity that is authorized or permitted to practice public accountancy as a firm under the laws of another state.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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Cal. Business and Professions Code - BPC § 5035.3. — Section 5035.3 | Business and Professions Code - BPC | Corpus