CA SB795

Extends indefinitely the practice privilege provisions for out-of-state certified public accountants to practice in California without obtaining a state license, previously set to expire January 1, 2019.

Out-of-state accountants with practice privileges must meet experience requirements to sign attest reports and are subject to California's disciplinary authority, including revocation for disqualifying conditions such as criminal convictions, license suspension in other states, or professional misconduct judgments over $30,000.

Authorizes the California Board of Accountancy to require out-of-state licensees from specific states to file a notification form and pay administrative fees if the board determines allowing those individuals to practice violates its duty to protect the public, with consideration given to states with enforcement practices equivalent to National Association of State Boards of Accountancy guidelines.

Requires the Board of Accountancy to maintain an online database allowing consumers to search for out-of-state licensees exercising practice privileges in California and access their disciplinary history.

Allows partnerships to include partners with practice privileges and permits certified public accounting firms without California offices to practice through holders of practice privileges.