California Business and Professions Code 120 – (a) Subdivision (a) of Section 119 shall not apply to a …
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(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.
Terms Used In California Business and Professions Code 120
- board: means any entity listed in Section 101, the entities referred to in Sections 1000 and 3600, the State Bar, the Department of Real Estate, and any other state agency that issues a license, certificate, or registration authorizing a person to engage in a business or profession. See California Business and Professions Code 31
- Spouse: includes "registered domestic partner" as required by §. See California Business and Professions Code 14.2
(Amended by Stats. 2019, Ch. 351, Sec. 23. (AB 496) Effective January 1, 2020.)