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 firm naming requirements and the use of DBA and fictitious names.
Firm Naming Requirements
Your firm’s name must meet the requirements set forth in the California Business and Professions Code [https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=BPC§ionNum=5060] and California Code of Regulations [https://www.dca.ca.gov/cba/about/regulations.shtml#75.5]. An accountancy professional corporation is no longer required to include “An Accountancy Corporation” or “A Professional Corporation” in its name style, but must include “Corporation,” “Incorporated,” “Limited” or an abbreviation thereof as appropriate.
DBA and Fictitious Names
DBA (doing business as) is an acronym for those wishing to do business under a different name than their legal name registered with the CBA. In California, fictitious business names are filed with the county clerk/recorder where the business is located. A fictitious name must also be registered with the CBA and meet the requirements under the Business and Professions Code [https://leginfo.legislature.ca.gov/faces/codes_displayText.xhtml?lawCode=BPC&division=7.&title=&part=3.&chapter=5.&article=].
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.
