The agency is unique in California in its authority to license and discipline not only individuals but also firms including partnerships and corporations.

First, it ensures candidates are qualified to take the Uniform Certified Public Accountant Examination (CPA Exam).

The CBA renews that license every two years provided the licensee has met specified continuing education requirements.

It receives and investigates complaints and takes enforcement action against licensees for violation of CBA statutes and regulations.

A peer review is a study of a firm's accounting and auditing work, performed by an unaffiliated CPA following professional standards.

The CBA's peer review program is designed to equip firms to deliver high quality accounting and auditing services to consumers and assist in designing quality control systems to ensure that work products meet professional standards; provide firms an opportunity to learn new or better ways to improve services; and give consumers an extra measure of assurance by knowing the CPA firm they hire has successfully completed a peer review and meets the profession's standards.