For over 100 years, the California Legislature has entrusted the California Board of Accountancy (CBA) with protecting the public in relation to the practice of public accountancy in California. The CBA’s mission evokes this charge: “To protect consumers by ensuring only qualified licensees practice public accountancy in accordance with applicable professional standards.” The breadth of the CBA’s influence in the regulatory environment stretches beyond California’s borders. The CBA regulates over 114,000 licensees, including certified public accountants (CPAs) and accounting firms (partnerships, corporations, out-of-state accounting firms). Many of the accounting firms that the CBA regulates have national footprints, and some have footprints worldwide. CPAs work in a wide range of areas including accounting firms, private industry, government, and academia, and provide services to clients of all sizes and needs. The CBA recognizes the scope of its regulatory influence. With stakeholders ranging from consumers needing accounting services to lenders, shareholders, investors that rely on services rendered by CPAs, and businesses – large and small – that use CPAs to establish internal accounting controls (to name a few), the protection of the public shapes the policies, regulations, and enforcement decisions reached by the CBA.
Mission: To protect consumers by ensuring only qualified licensees practice public accountancy in accordance with established professional standards.
Vision: All consumers are well-informed and receive quality accounting services from licensees they can trust.
- Consumer Protection – The CBA will make effective and informed decisions in the best interest and for the safety of consumers.
- Integrity – The CBA will act in an honest, ethical, and professional manner in all endeavors and fully disclose all pertinent information.
- Quality and Professionalism – The CBA will ensure that qualified, proficient, and skilled staff provide services to CBA stakeholders. The CBA will deliver high quality service, information, and products that reflect excellence and professionalism.
- Transparency – The CBA will actively promote the sharing of ideas and information throughout the organization and with the public and be receptive to new ideas.
- Initiative – The CBA will encourage creatively looking at problems and processes and actively seek solutions and improvements.
- Diversity, Equity, and Inclusion – The CBA supports and encourages a variety of perspectives, backgrounds, and experience that benefit its operation to meet its consumer protection mandate.
- Respect – The CBA will be responsive, considerate, and courteous to all, both within and outside the organization.
- Accountability – The CBA will take ownership and responsibility for its actions and their results.
- Teamwork – The CBA will promote cooperation and trust at all levels by working with and soliciting the ideas and opinions of CBA stakeholders.