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 corporation renewal cycle and the dissolution of an accountancy corporation.
Change of Firm Name, Address, or Shareholders
Notify the CBA in writing within 30 days of any changes in shareholders or address. For name changes, submit an Accountancy Corporation Name Change application [https://www.dca.ca.gov/cba/licensees/corpchg.pdf], which requires a $150 fee at the time of this writing.
Shareholders, Directors, and Officers
An accountancy corporation must have at least one shareholder with an active California CPA/PA license. Generally, each director, shareholder, and officer must hold a valid license to practice public accountancy, but non-licensees may be shareholders or officers if certain conditions are met. More specifically, non-licensees may be a shareholder, vice president, or secretary (officer), but they cannot be both a shareholder and an officer. Also, a non-licensee cannot be a director of the firm.
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.
