California Legal Codes and Statutes

§ 5060

Amended by Stats. 2023, Ch. 510, Sec. 73. (SB 887) Effective January 1, 2024.
(a)No person or firm may practice public accountancy under any name which is false or misleading.
(b)No person or firm may practice public accountancy under any name other than the name under which the person or firm holds a valid permit to practice issued by the board.
(c)Notwithstanding subdivision (b), a sole proprietor may practice under a name other than the name set forth on their permit to practice, provided the name is registered by the board, is in good standing, and complies with the requirements of subdivision (a).
(d)The board may adopt regulations to implement, interpret, and make

specific the provisions of this section including, but not limited to, regulations designating particular forms of names as being false or misleading.

Cite this section

Cal. Bus. & Prof. Code § 5060 (2026)
https://ca.codecond.com/codes/bpc/division-3-professions-and-vocations-generally/chapter-1-accountants/article-3-5-standards-of-professional-conduct/section-5060

Other sections in Article 3.5 - Standards of Professional Conduct

§ 5060§ 5061§ 5062§ 5062.2§ 5062.3§ 5062.4§ 5063§ 5063.1§ 5063.10

This content is for reference, learning, and study purposes only. All legal text should be verified against the official California Legislative Information website, which is the authoritative source for California law. Data last processed: February 14, 2026.