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License Requirements ................................................................................................................. 15 California Board of Accountancy – Corporate and Partnership License Requirements ............ 16 Continuing Education Requirements ............................................................................................. 16 State Controller's Office – Certified Public Accountants Directory Service ................................ 18 Authorization Requirements to Conduct Local Education Agency Audits ................................... 19 Certified Public Accountant Evaluation and Compliance with the K-12 Audit Guide ................. 19 California Board of Accountancy Oversight and Regulation of Certified Public Accountants .... 20 Certified Public Accountant Removal from Certified Public Accountants Directory Service ...... 21 California Board of Accountancy Peer Review Requirement ....................................................... 22 Recommendations .......................................................................................................................... 23 Certified Public Accountant Firm Selection, Rotation, and Late Report Notification ...................... 27
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