California Legal Codes and Statutes

§ 120

Amended by Stats. 2019, Ch. 351, Sec. 23. (AB 496) Effective January 1, 2020.
(a)Subdivision (a) of Section 119 shall not apply to a surviving spouse having in the surviving spouse’s possession or displaying a deceased spouse’s canceled certified public accountant certificate or canceled public accountant certificate that has been canceled by official action of the California Board of Accountancy.
(b)Notwithstanding Section 119, any person who has received a certificate of certified public accountant or a certificate of public accountant from the board may possess and may display the certificate received unless the person’s certificate, permit, or registration has been suspended or revoked.

Cite this section

Cal. Bus. & Prof. Code § 120 (2026)
https://ca.codecond.com/codes/bpc/division-1-department-of-consumer-affairs/chapter-1-the-department/section-120

Other sections in Chapter 1 - The Department

§ 100§ 101§ 101.6§ 101.7§ 102§ 102.3§ 103§ 104§ 105§ 105.5…§ 139.5§ 140§ 141§ 142§ 143§ 143.5§ 144§ 144.5§ 144.6§ 144.7

This content is for reference, learning, and study purposes only. All legal text should be verified against the official California Legislative Information website, which is the authoritative source for California law. Data last processed: February 14, 2026.