Cal. Code Regs. tit. 16 § 3216
A registered tax preparer, other than a tax preparer operating solely in the capacity of a tax interviewer, shall deposit with the division, prior to registration or registration renewal a bond or other security in the amount of two thousand dollars ($2,000).
A tax preparer shall increase the amount of his or her bond or security on deposit with the division by two thousand dollars ($2,000) for each tax interviewer associated with the tax preparer. In no event, however, shall the amount of the total bond or security on deposit with the division for any single tax preparer and associated tax interviewers be required to exceed fifty thousand dollars ($50,000).
Cal. Code Regs. Tit. 16, § 3216
Note: Authority cited: Section 9891.11, Business and Professions Code. Reference: Section 9891.35, Business and Professions Code; and Section 995.710, Code of Civil Procedure.