California Board of Accountancy

Response to Board Inquiry

CALIFORNIA CODE OF REGULATIONS
TITLE 16. Professional and Vocational Regulations
DIVISION 1. Board of Accountancy Regulations

ARTICLE 9 - Rules of Professional Conduct

§ 52. Response to Board Inquiry.

(a) A licensee shall respond to any inquiry by the Board or its appointed representatives within 30 days. The response shall include making available all files, working papers and other documents requested.
(b) A licensee shall respond to any subpoena issued by the Board or its executive officer or the assistant executive officer in the absence of the executive officer within 30 days and in accordance with the provisions of the Accountancy Act and other applicable laws or regulations.
(c) A licensee shall appear in person upon written notice or subpoena issued by the Board or its executive officer or the assistant executive officer in the absence of the executive officer.
(d) A licensee shall provide true and accurate information and responses to questions, subpoenas, interrogatories or other requests for information or documents and not take any action to obstruct any Board inquiry, investigation, hearing or proceeding.


NOTE: Authority cited: Sections 5010 and 5018, Business and Professions Code. Reference: Sections 5018, 5100, 5103 and 5108, Business and Professions Code.

 

General Disclaimer


All information provided by the California Board of Accountancy on this website is made available to provide immediate access for the convenience of interested persons. While the CBA believes the information to be reliable, human or mechanical error remains a possibility, as does delay in the posting or updating of the information. Therefore, the CBA makes no guarantee as to the accuracy, completeness, timeliness, currency, or correct sequencing of the information.

Neither the California Department of Consumer Affairs (DCA), the CBA, nor any of the sources of the information shall be responsible for any errors or omissions, or for the use or results obtained from this information. Other specific cautionary notices may be included on other webpages maintained by the CBA and by DCA.

Please contact us by mail, e-mail, or telephone if you find any inaccuracies.