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 his or her principal
place of business in this state.
(d) The individual does not assert or imply that he or she is 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.
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