Carl W. Large, An Accountancy Corporation

Under the California Accountancy Act and the Moscone-Knox Professional Corporation Act, an accountancy corporation is a specific corporate form available only to licensed CPAs. Every shareholder, director, and officer who practices must hold a valid California CPA license, and non-licensees cannot own shares, even via trusts or holding companies. This structure provides liability insulation for shareholders against the malpractice of co-owners but does not shield a CPA from their own negligence. Carl W. Large, An Accountancy Corporation, must file annual reports with the California Board of Accountancy and maintain active licensing for all professional staff who hold ownership.

Carl W. Large is a California-licensed Certified Public Accountant and the principal of this eponymous professional corporation. Under the structure, he is the statutory licensee responsible for all attest and professional engagements bearing the firm's name. Without additional published biographies, LinkedIn presence, or firm website detail in the public domain, no further specifics on his practice history, client concentration, or professional affiliations can be confirmed beyond the state licensing record.

The firm's California professional corporation registration limits its primary practice jurisdiction to California. A CPA licensed in the state can prepare federal tax returns for clients nationwide and represent clients before the IRS, but state-level tax work, compilations, reviews, and any engagements requiring a state practice privilege are bound by California licensing. No branch offices or multi-state registrations have been identified.