Top 10 Best Accountants and CPAs in Marin County, California (Updated 2026)

Who licenses accountants and CPAs in California

The California Board of Accountancy licenses certified public accountants and registers accounting firms. A California CPA has passed the Uniform CPA Examination, met the state's education and experience requirements, and been issued a license to practice public accountancy by the CBA.

The CBA states that only persons it licenses may call themselves a CPA or a public accountant (PA). Business and Professions Code section 5058 also bars titles likely to be confused with those two, such as "certified accountant" or "licensed accountant."

Firms register too. The CBA's licensed accounting firms are corporations, partnerships, and sole practitioners who operate under a name different from the one on their CPA license.

What requires a CPA license and what does not

The Accountancy Act defines the practice of public accountancy in Business and Professions Code section 5051, and section 5050 says no one may practice it without a permit from the board. Section 5051 then carves out four services that count as public accountancy only when a CPA or PA performs them.

That is why a bookkeeper in Marin County does not need a CBA license, and why the directory lists bookkeepers separately. Audited or reviewed financial statements call for a CPA with attest authority.

How to check a CPA license

The CBA's License Lookup searches California CPAs and accounting firms by name or license number. The board also answers by phone at (916) 263-3680. A record shows:

1. The licensee or firm name, license type and license number.
2. The license status, issue date and expiration date.
3. Experience Completed, marked A or G.
4. The address of record.
5. Pending accusations and summaries of enforcement actions.

An A means the licensee has the authority to sign reports on attest engagements. A G means the licensee does not. The CBA's guide on how to select a CPA explains that the A reflects at least 500 hours of attest experience. Being authorized is not the same as being experienced in the work you need.

Confirm the status is clear and the expiration date has not passed. A licensee who renews as inactive may not practice public accountancy. For audited or reviewed statements, the CBA suggests asking for the firm's latest peer review, which firms doing that work must undergo every three years. Get an engagement letter before any work starts.

Complaints against a CPA are not public records. A citation or discipline that results from a complaint is public.

Tax preparers who are not CPAs

Census Bureau figures show about one in five employed Marin County residents working for themselves, in an incorporated or unincorporated business. The source is the American Community Survey, table B24080.

A CPA is one of four kinds of professional who may prepare tax returns for a fee in California. The California Tax Education Council (CTEC), the registrar named in the state's Tax Preparation Act, lists them as CPAs and their employees, attorneys, IRS enrolled agents, and CTEC registered tax preparers.

CTEC registration takes 60 hours of qualifying education, a background check with fingerprinting, and an IRS preparer tax identification number. State law also requires the preparer to maintain a $5,000 surety bond. CTEC's find or verify a preparer tool searches by name or CTEC ID.

The IRS page on tax return preparer credentials explains the federal side. Enrolled agents, CPAs and attorneys have unlimited representation rights before the IRS, including audits and appeals. Enrolled agents are licensed by the IRS after a three-part examination. Anyone paid to prepare a federal return must have a preparer tax identification number.

The professional services section of the directory has separate pages for tax preparers, financial advisors and attorneys.

How to file a complaint with the California Board of Accountancy

The CBA's Enforcement Division investigates complaints about licensees and unlicensed practice. The steps on its complaint page are:

1. Submit the complaint form online, or print the PDF and mail, fax or deliver it. The Enforcement Division provides forms by phone at (916) 561-1705.
2. Attach the engagement letter, correspondence and a copy of the work product.
3. The CBA acknowledges the complaint within 10 days and screens it.
4. Complaints within its jurisdiction are assigned for investigation, and you are told the result.

The CBA can discipline licensees for negligence, incompetence, fraud, deceit and misrepresentation. It has no authority over what licensees charge. Fee disputes are civil matters for the courts or arbitration.

Who licenses CPAs in Marin County?

The California Board of Accountancy (CBA) licenses certified public accountants and registers accounting firms across the state, including in Marin County. There is no county license. A California CPA has passed the Uniform CPA Examination and met the state's education and experience requirements. Only people licensed by the CBA may call themselves a CPA.

Does an accountant or bookkeeper need a license in California?

Not for every service. Under Business and Professions Code sections 5051 and 5052, a person may keep books, prepare statements and prepare tax returns without a CPA license, as long as the person does not use the CPA or public accountant title. Practicing public accountancy, which includes audits and reviews, requires a permit from the California Board of Accountancy.

How do I check a CPA license in California?

Use the License Lookup on the California Board of Accountancy website, or call the CBA at (916) 263-3680. The lookup shows the licensee or firm name, license type, number, status, experience completed, issue and expiration dates, and address of record. It also shows pending accusations and summaries of enforcement actions.

What do A and G mean on a California CPA license?

They appear under Experience Completed in the License Lookup. An A means the CPA has the authority to sign reports on attest engagements, such as audits and reviews of financial statements. A G means the CPA does not have that authority. The CBA grants attest authority after at least 500 hours of attest experience.

How do I file a complaint against a CPA in California?

File the California Board of Accountancy's complaint form online or as a PDF, or call the Enforcement Division at (916) 561-1705 for a form. Include the engagement letter, correspondence and a copy of the work product. The CBA acknowledges complaints within 10 days. It has no authority over fees, so fee disputes are closed.

Does my tax preparer have to be a CPA?

No. In California, CPAs, attorneys, IRS enrolled agents and preparers registered with the California Tax Education Council (CTEC) may prepare tax returns for a fee. A CTEC registered preparer completes 60 hours of qualifying education, passes a background check and maintains a $5,000 surety bond. Every paid preparer also needs an IRS preparer tax identification number.