Business and Professions Code section 5057

Notwithstanding any other provision of law, an individual holding a valid and current license, certificate, or permit to practice public accountancy from another state shall be exempt from the requirement to obtain a permit to practice public accountancy issued by the board under this chapter or to secure a practice privilege pursuant to Article 5.1 (commencing with Section 5096) if all of the following conditions are satisfied:

(a)

The individual’s client is located in another state.

(b)

The individual’s engagement with the client relates to work product to be delivered in another state.

(c)

The individual does not solicit California clients, or have their principal place of business in this state.

(d)

The individual does not assert or imply that they are licensed to practice public accountancy in California.

(e)

The individual’s practice of public accountancy in this state on behalf of the client located in another state is of a limited duration, not extending beyond the period required to service the engagement for the client located in another state.

(f)

The individual’s practice of public accountancy in this state specifically relates to servicing the engagement for the client located in another state.