This falls under Article 6 “Disciplinary Proceedings” of the California Accountancy Act (CAA). The sections under article 6 are sections 5100 to 5115.
Specifically section 5100 of CAA states deals with this. This section states that, after notice, the board can and has the power to either revoke or to suspend or to refuse any certificate that has been granted under Article 4 or under Article 5 of the CAA.
Section 5100.5 further states that the board can either permanently restrict the offender from practicing or may limit the practice of the concerned person.
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