California Accountancy Act
CALIFORNIA BUSINESS & PROFESSIONS CODE
DIVISION 3. Professions and Vocations Generally
CHAPTER 1. Accountants
Complete Accountancy Act (Printable)
Article 1.-Administration (§5000 - §5025.3)
Article 1.5.-Continuing Education (§5026 - §5029)
Section | |
---|---|
5026. | Continuing Education. |
5027. | Continuing Education Regulations. |
5028. | Exceptions from Continuing Education Requirements. |
5029. | Continuing Education Committee. |
Article 2.-General Powers and Definitions (§5030 - §5040)
Section | |
---|---|
5030. | "Board" Defined. |
5031. | "Committee" Defined. |
5032. | "State" Defined. |
5033. | "Certified Public Accountant" Defined. |
5033.1. | "License" includes "Certificate." |
5034. | "Public Accountant" Defined. |
5035. | "Person" Defined. |
5035.1. | "Firm" Defined. |
5035.2. | "Client" Defined. |
5035.3. | "Firm" Includes. |
5036. | Preparation of State Documents. |
5037. | Ownership of Accountants' Work Papers. |
5037.1. | Construction of Licensees' Obligations Under Section 5037. |
5038. | Partial Invalidity of Chapter. |
5040. | Voluntary Taxpayer Contributions. |
Article 3.-Application of Chapter (§5050 - §5058.4)
Article 3.5.-Standards of Professional Conduct (§5060 - §5063.10)
Section | |
---|---|
5060. | Name of Firm. |
5061. | Commissions. |
5062. | Report Conforming to Professional Standards. |
5062.2. | Restrictions on Accepting Employment with an Audit Client. |
5063. | Reportable Events. |
5063.1. | Reporting by Courts. |
5063.2. | Reporting by Insurers. |
5063.3. | Disclosure of Confidential Client Information Prohibited. |
5063.10. | Restatements. |
Article 4.-Applications, Registrations, Permits Generally (§5070 - §5079)
Article 5.-Certificates, Information and Records (§5080 - §5095)
Article 5.1.-Practice Privileges (§5096 - §5096.22)
Section | |
---|---|
5096. | Practice Privilege General Requirements. |
5096.1. | Practice Without Notice. |
5096.2. | Denial of a Practice Privilege. |
5096.4. | Administrative Suspension of a Practice Privilege. |
5096.5. | Signing Attest Reports. |
5096.6. | Delegation of Authority, Executive Officer. |
5096.7. | Definitions. |
5096.8. | Investigation Authority. |
5096.9. | Authority to Adopt Regulations. |
5096.12. | Limited Firm Practice. |
5096.20. | Information on Out-of-State Licensees with Disqualifying Conditions. |
5096.21. | Determination Regarding Out-of-State Practitioners. |
5096.22. | Practice Privilege Notification Form and Fee. |
Article 5.5.-Audit Documentation (§5097 - §5098)
Section | |
---|---|
5097. | Audit Documentation Requirements. |
5098. | Audit Documentation Regulations. |
Article 6.-Disciplinary Proceedings (§5100 - §5115)
Article 6.5.-Administrative Penalties (§5116 - §5116.6)
Article 7.-Prohibitions and Offenses Against the Chapter Generally (§5120 - §5122)
Section | |
---|---|
5120. | Violations as Misdemeanor. |
5121. | Evidence of Violation. |
5122. | Injunctions. |
Article 8.-Revenue (§5130 - §5134)
Section | |
---|---|
5130. | Application Fee. |
5131. | Fee for Examination. |
5132. | Disposition of Monies. |
5133. | Accountancy Fund Appropriation and Compensation of Board Members. |
5134. | Fees. |
Article 9.-Accountancy Corporations (§5150 - §5158)
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