Statute · California Business and Professions Code

Cal. Bus. & Prof. Code § 5062.3 — Standards of Professional Conduct

Cal. Bus. & Prof. Code § 5062.3

Type: Statute
Source: California Business and Professions Code
Jurisdiction: California
Date: 2025-01-01
Current through: Nov 2, 2026 (California Legislative Counsel)

For purposes of an enforcement action taken by the board, an accounting firm providing attestation services where none of the licensee owners of the firm have authority to sign reports on attest engagements, the licensee owners shall be held to the same level of responsibility as the licensee or…

Citator

Cal. Bus. & Prof. Code § 5062.3 — Standards of Professional Conduct is in force in the current edition of the Code, and nothing recorded condemns it.

For purposes of an enforcement action taken by the board, an accounting firm providing attestation services where none of the licensee owners of the firm have authority to sign reports on attest engagements, the licensee owners shall be held to the same level of responsibility as the licensee or licensees who performed the engagement.