Title BPC, California Bus. & Prof. Code

(a) The following unfair acts or practices undertaken by, or omissions of, any person in the operation of any contest or sweepstakes are prohibited: (1) Failing to clearly and conspicuously disclose, at the time of the initial contest solicitation, at the time of each precontest …

(a) Solicitation materials containing sweepstakes entry materials or solicitation materials selling information regarding sweepstakes shall not represent, taking into account the context in which the representation is made, including, without limitation, emphasis, print, size, co…

Every person who conducts any contest shall: (a) Clearly and conspicuously disclose on each entry blank the deadline for submission of that entry. (b) Refund all money or other consideration to contestants requesting such refund in writing within one year of payment and who are u…

(a) Sections 17539.1 and 17539.2 do not apply to a game conducted to promote the sale of an employer’s product or service by his or her employees, when those employees are the sole eligible participants. (b) As used in Sections 17539.1 and 17539.2, “person” includes a firm, corpo…

No person shall advertise, offer, or operate any contest, as defined in subdivision (e) of Section 17539.3, in which any prize, including any money, property, service, or other matter of value, may be awarded or transferred if the opportunity to win that prize is conditioned on a…

No person shall place an advertisement disseminated primarily in this state for a loan which utilizes real property as collateral unless there is disclosed within the printed text of that advertisement, or the oral text in the case of a radio or television advertisement, the lice…

(a) For purposes of this section and Sections 17539.55 and 17539.6: (1) “Broadcast” means the utilization of radio, television, home videos, movie screens, telephones, or other medium, including the Internet, that does not automatically provide the prospective consumer with a pri…

(a) It shall be unlawful to operate a sweepstakes in this state through the use of a 900 number, unless the information provider registers with the Department of Justice as provided in this section within 10 days after causing any advertisement for the sweepstakes to be directed …

Any broadcast or print advertisement or notice that contains a 900 number shall be written or spoken in the same language as the language used in a recorded message or by a live operator of the 900 number call. (Added by Stats. 1992, Ch. 944, Sec. 3. Effective January 1, 1993.)

“Board” means the California Board of Accountancy. (Amended by Stats. 1999, Ch. 657, Sec. 26. Effective January 1, 2000.)

“Committee” means any committee created under the provisions of Article 1 (commencing at Section 5000). (Added by Stats. 1959, Ch. 310.)

“State” when not specifically referring to this State, means any state, territory or insular possession of the United States, or the District of Columbia. (Added by Stats. 1959, Ch. 310.)

“Certified public accountant” means any person who has received from the board a certificate of certified public accountant and who holds a valid permit to practice under the provisions of this chapter. (Added by Stats. 1959, Ch. 310.)

For purposes of this chapter, “license” shall also include “certificate.” (Added by Stats. 1994, Ch. 1278, Sec. 1.5. Effective January 1, 1995.)

“Public accountant” means any person who has registered with the board as a public accountant and who holds a valid permit for the practice of public accountancy. (Added by Stats. 1959, Ch. 310.)

“Person” includes individual, partnership, firm, association, limited liability company, or corporation, unless otherwise provided. (Amended by Stats. 1994, Ch. 1010, Sec. 8. Effective January 1, 1995.)

“Firm” means a sole proprietorship, a corporation, or a partnership. (Added by Stats. 1986, Ch. 303, Sec. 2.)

“Client”, as used in any context in this chapter, means any person for whom public accountancy services are performed or to whom financial products, financial services, or securities are sold or provided at the licensee’s public accountancy practice or through referral to any oth…

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. (Amended by Stats. 2024, Ch. 586, Sec. 4. (AB 3251) Effective January 1, 2025.)

“Comparable licensure requirements” means another state requires passage of the examination described in Section 5082 and has education and experience requirements, when considered collectively, that meet or exceed the standards established by the board pursuant to Article 5 (com…

Whenever any statute requires that any reports, financial statements, and other documents for any department, division, board, commission, or agency of this state be prepared by certified public accountants, the requirement shall be construed to mean a licensee or licensees with …

(a) All statements, records, schedules, working papers and memoranda made by a licensee or a partner, shareholder, officer, director, or employee of a licensee, incident to, or in the course of, rendering services to a client in the practice of public accountancy, except the repo…

Nothing in subdivision (k) of Section 17406 of the Financial Code or subdivision (a) of Section 17406.1 of the Financial Code shall be construed to impair or impede a licensee’s rights, duties, and obligations under Section 5037. (Added by Stats. 1994, Ch. 496, Sec. 1. Effective …

If any provisions of this chapter or the application thereof to any person or circumstances is held invalid, the remainder of the chapter and the application of such provision to other persons or circumstances shall not be affected thereby. (Added by renumbering Section 5131 by S…

The Legislature finds and declares that it is important to inform taxpayers that they may make voluntary contributions to certain funds or programs, as provided on the state income tax return. The Legislature further finds and declares that many taxpayers remain unaware of the vo…

No dispensing optician, optometrist, or physician and surgeon shall dispense, prescribe, or sell any eyeglasses for use of a person whose sight is limited to one eye, a person who is a member of the California Highway Patrol or of a county sheriff’s office, a city police officer,…

A dispensing optician, optometrist, or physician and surgeon shall not be subject to disciplinary action under this article unless they are informed by the person obtaining the eyeglasses or they have personal knowledge that the eyeglasses are for a person whose sight is limited …

Any dispensing optician, optometrist, or physician and surgeon who violates this article is subject to disciplinary action by the board that issues their license, registration, or certificate to engage in practice. (Amended by Stats. 2021, Ch. 630, Sec. 9. (AB 1534) Effective Jan…

Every sales contract relating to the purchase of real property in a subdivision as defined in this chapter shall clearly set forth the legal description of the property, of the encumbrances outstanding at the date of the sales contract, and the terms of the contract. (Added by St…

“Outdoor sign” or “outside sign” as used in this article means any sign visible to passers-by whether the same shall be located within or without buildings. (Added by Stats. 1953, Ch. 975.)

“Room rates” as used in this article means the rates at which rooms or other accommodations are rented to occupants. (Added by Stats. 1953, Ch. 975.)

“Operator” as used in this article includes a manager or any person in charge of the operation of motels and like establishments. “Operator” or “owner” includes natural persons, firms and corporations. (Added by Stats. 1953, Ch. 975.)

This article shall apply to operators and owners of motels, motor courts, and like establishments, and to such establishments. (Added by Stats. 1953, Ch. 975.)

It shall be unlawful for any owner or operator of any establishment within the scope of this article, located within the State of California, to post or maintain posted on any outdoor or outside advertising sign pertaining to such establishment, any rates for accommodations in su…

It shall be unlawful for any owner or operator of any establishment within the scope of this article to post or maintain posted on outdoor or outside advertising signs rates for accommodations in any such establishment unless there shall be posted prominently and conspicuously in…

It shall be unlawful for any owner or operator of any establishment within the scope of this article to post or maintain outdoor or outside advertising signs in connection with any such establishment relating to rates which shall have thereon any untrue, misleading, false, or fra…

Nothing contained in this article shall be construed so as to require establishments within the scope of this article to have outdoor or outside signs. This article, however, shall be liberally construed so as to prevent untrue, misleading, false, or fraudulent representations re…

The governing body of any city, county, or city and county may, pursuant to reasonable exercise of the police power, enact ordinances imposing regulations equal to or greater than those imposed by this article. (Added by Stats. 1967, Ch. 741.)

Any person violating the provisions of this article is guilty of a misdemeanor and upon conviction thereof shall be punished by a fine of not less than two hundred dollars ($200) nor more than one thousand dollars ($1,000) or by imprisonment of not less than 10 days nor more than…

(a) Except as provided in subdivision (b) of this section, in subdivision (a) of Section 5054, and in Section 5096.12, no person shall engage in the practice of public accountancy in this state unless the person is the holder of a valid permit to practice public accountancy issue…

(a) Any person that engages in any act that is the practice of public accountancy in this state consents to the personal, subject matter, and disciplinary jurisdiction of the board. This subdivision is declarative of existing law. (b) Any person engaged in the practice of public …

(a) The board may revoke, suspend, issue a fine pursuant to Article 6.5 (commencing with Section 5116), or otherwise restrict or discipline the holder of an authorization to practice under subdivision (b) of Section 5050, subdivision (a) of Section 5054, or Section 5096.12 for an…

Except as provided in Sections 5052 and 5053, a person shall be deemed to be engaged in the practice of public accountancy within the meaning and intent of this chapter if they do any of the following: (a) Hold themselves out to the public in any manner as one skilled in the know…

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…

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 a…

(a) Notwithstanding any other provision of this chapter, an individual or firm holding a valid and current license, certificate, or permit to practice public accountancy from another state may prepare tax returns for natural persons who are California residents or estate tax retu…