California Business and Professions Code

§ 120

BPC § 120 Effective Jan 1, 2020Div. 1 · Ch. 1

Statute text

(a)Subdivision (a) of Section 119 shall not apply to a surviving spouse having in the surviving spouse’s possession or displaying a deceased spouse’s canceled certified public accountant certificate or canceled public accountant certificate that has been canceled by official action of the California Board of Accountancy.

(b)Notwithstanding Section 119, any person who has received a certificate of certified public accountant or a certificate of public accountant from the board may possess and may display the certificate received unless the person’s certificate, permit, or registration has been suspended or revoked.

Legislative history

Amended by Stats. 2019, Ch. 351, Sec. 23. (AB 496) Effective January 1, 2020.