California Board of Accountancy - CPA and PA Information Booklet - How to Select a CPA

Sep 2, 2026

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The booklet explains the mission of the California Board of Accountancy: protecting consumers by ensuring only qualified licensees practice public accountancy according to professional standards. It defines what a Certified Public Accountant (CPA) and a Public Accountant (PA) are, including licensing requirements and continuing education obligations. It describes who can provide public accounting services in California, outlines major CPA services such as accounting, audit/review, tax, and consulting, and gives guidance on authorization versus qualification when selecting a CPA.

LanguageEnglish

CategoryHealthcare

FormatPDF

Pages16

Reading Time40 min

AccessFree to download

What is a CPA?

What is a PA?

Who Can Provide Public Accounting Services in California?

What Services are Provided by CPAs?

Tax Services

Business and Management Consulting Services

When selecting a CPA

Authorized vs Qualified

Who can Provide Tax Services in California?

How to Select a CPA

| The mission of the California Board of Accountancy is to protect consumers by ensuring only qualified licensees practice public accountancy in accordance with established professional standards. | | --- | | | | We hope you will find this booklet a helpful tool in providing | | information you can use to make decisions as you seek to use the services of a licensed Certified Public Accountant or licensed Public Accountant in California. | |
What is a CPA?
A Certified Public Accountant (CPA) is a professional who holds a state license to practice public accounting. A California-licensed CPA is a professional who has passed the Uniform Certified Public Accountant Examination and met the education and experience requirements of California state law and has been issued a license to practice public accountancy by the California Board of Accountancy (CBA) . The CBA regulates the largest group ofCPAs in the United States.
To maintain the ability to practice public accountancy, CPAs are required to complete continuing professional education designed to maintain or enhance their knowledge and competence.
What is a PA?
A Public Accountant (PA) is a professional who received a certificate to practice public
accountancy from the CBA during the period from 1945 to 1968 under the 1945 Accountancy Act. PAs that practice public accountancy are subject to the same continuing professional education requirements, can perform the same public accountancy services, and must adhere to the same statutes and regulations as a CPA. The last PA license was issued in 1968, and as these licenses expire or are cancelled, California will no longer have licensees with the PA designation. The information regarding CPAs provided in this booklet also applies to PAs. | | --- | | | | Who Can Provide Public Accounting Services in California?
CPAs and PAs who hold a valid and current license issued by the CBA have the authority to provide public accounting services to California consumers.
In addition, California allows CPAs who are licensed in another state to provide public accounting services to their California clients as long as the out-of-state license is current and valid. However, an out-of-state CPA who providesan audit or review, certain types of compilations, and/or an examination of prospective financial information for an entity headquartered in California must perform those services through a registered California CPA firm.
What Services are Provided by CPAs?
CPAs can provide a wide range of accounting services, including:
Accounting and Auditing Services
Financial accounting
Audit or review of financial statements (Only a CPA with attest authority can sign reports on attest engagements. The attest report is a written communication issued by an independent accountant as to whether financial statements fairly represent the financial position and operating results of individuals, companies, nonprofits and governments), Compilations (Only a CPA can issue a compilation using the professional standards for CPAs), and Internal Controls.
Tax Services
Preparation
Planning
Representation before government agencies | | | --- | --- | | | | | | | | | | | | | | | | | | | | | | --- | | | | | | | | | | Business and Management Consulting Services
Financial analysis and planning Computer systems
Business planning
Accounting systems
Corporate finance and governance Forensic accounting and litigation support
Financial Services
Financial planning for individuals and businesses Investment advice and management Retirement planning
Estate planning
Business succession planning
All CPAs are authorized to perform a wide range of accounting services, including accounting, compilation preparation, management advisory, financial advisory, tax, and consulting services.
When selecting a CPA it is very important to ask what type of accounting work the CPA has experience in and ty

FAQs

What is a CPA in California, and what requirements must it meet?

A CPA is a professional holding a state license to practice public accounting. A California-licensed CPA has passed the Uniform CPA Examination and met education and experience requirements under California law, with a license issued by the California Board of Accountancy. CPAs must also complete continuing professional education to maintain their ability to practice.

What is a PA, and how does it relate to a CPA?

A PA is a professional who received a certificate to practice public accountancy from the CBA during 1945–1968 under the 1945 Accountancy Act. PA licensees must meet the same continuing professional education requirements, can perform the same public accountancy services, and must follow the same statutes and regulations as a CPA. The last PA license was issued in 1968, and the PA designation no longer exists as licenses expire or are cancelled.

How should consumers select a CPA for audit, review, or examination services?

Consumers should ensure the CPA signing the report is authorized and qualified for the specific work. The booklet distinguishes authorization (the CBA determined the CPA completed required attest experience hours) from qualification (the CPA complies with applicable professional standards and undertakes only services they can complete competently). It also advises asking about experience, continuing education, and recent peer review when applicable.

Sep 2, 2026

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