By: Serge Filatov & Jack W. Easterbrook, Esq.
Starting an accountancy corporation in California can be a complex process, but understanding the requirements and procedures can help streamline your journey. This series of blog posts will provide an overview of the California Board of Accountancy’s (CBA) [https://www.dca.ca.gov/cba/] guidelines for accountancy corporations. In this blog, we will discuss the application process and the Articles of Incorporation.
Application Process
Before practicing or holding out to the public as an accountancy corporation, the corporation must be approved for licensure by the CBA. The application packet, available on the Firm Applicants page, includes a Check Sheet to assist you in completing the process [https://www.dca.ca.gov/cba/applicants/corpapp.pdf]. As of this writing, the application and initial license fees amount to $430, payable to the California Board of Accountancy. If you have any questions, you can contact the CBA’s Initial Licensing Unit at by telephone at (916) 561-4301 or by email at firminfo@cba.ca.gov.
Articles of Incorporation
The corporation’s Articles of Incorporation must be submitted with the application, indicating that it is a professional accountancy corporation and not a general one. The Articles must be endorsed and approved by the California Secretary of State, and the name on the Articles of Incorporation must match the application and all documentation submitted. Online forms for corporations are available on the Secretary of State website [bizfile.sos.ca.gov].
Establishing an accountancy corporation in California involves a thorough understanding of the CBA’s guidelines and requirements. It is essential to remain in compliance with the CBA’s rules and regulations to ensure the continued success of your corporation. This blog is intended as an introduction and is not a comprehensive description of all such requirements.
This blog is written as of June, 2025. Recommendations and legal requirements are changing rapidly, so please continue to review our legal updates or review postings on relevant government websites.
All blogs on this site are for educational purposes only, do not constitute legal advice or opinion, and should not be applied to your situation, or any specific situation, without consultation with counsel. Strategy Law, LLP does not provide any legal advice concerning any matter discussed in a blog except upon formal engagement including, without limitation, execution of Strategy Law, LLP’s formal legal services agreement, and with respect to specific factual situations. No blog constitutes a guaranty, warranty, or prediction regarding the result of any legal matter discussed in the blog or any representation.
