The following information relates only to California Practice Privilege applications for which NASBA offers California individual substantial equivalency evaluations as part of the application process. NASBA acts as an agent for the California Board of Accountancy by processing California individual substantial equivalency evaluations for the California Practice Privilege on behalf of the Board.
The information listed below relates to Practice Privilege based on substantial equivalency in the state of California. Licensees that intend to provide permanent public accounting services in California must obtain a CPA license in the state of California.
Information about obtaining a California CPA license may be found by visiting the California Board of Accountancy’s website at www.dca.ca.gov/cba or calling 916.263.3680.
Individuals with CPA licenses issued in Colorado, New Hampshire, Puerto Rico, Vermont or the Virgin Islands must adhere to the following:
Licensees in these jurisdictions may qualify for a California Practice Privilege by filing for a California individual substantial equivalency evaluation with NASBA. Upon approval, licensees must submit a California Practice Privilege Notification Form with the California Board of Accountancy. The CredentialNet application form available for downloading from this Web site, serves as the California individual substantial equivalency evaluation application.
After all credentials have been verified, CredentialNet evaluators perform the individual substantial equivalency evaluations. If the standards have been met, licensees will receive a letter indicating approval of the evaluation. Approved licensees are then eligible to submit a California Practice Privilege Notification Form directly with the California Board of Accountancy. The California Board of Accountancy will be notified of all approved licensees. Processing and approval of the individual substantial equivalency evaluation usually takes four to six weeks.
Information regarding substantial equivalency may be found in the California Practice Privilege Handbook on the California Board of Accountancy’s website at www.dca.ca.gov/cba. If you possess a substantially equivalent license from the California Substantial Equivalency list, you may apply directly to the California Board of Accountancy for a California Practice Privilege.
Applying for an Evaluation
The following fees are applicable to the individual substantial equivalency evaluation only. There may be separate fees required by the state for which you are applying. Contact the state board directly for that information.
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