Statute · California Business and Professions Code
Cal. Bus. & Prof. Code § 5063.10 — Standards of Professional Conduct
Cal. Bus. & Prof. Code § 5063.10
- Type
- Statute
- Source
- California Business and Professions Code
- Jurisdiction
- California
- Date
- 2012-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
(a) Any restatement of a financial statement that is included in any report filed with the United States Securities and Exchange Commission shall be exempt from the requirement described in paragraph (1) of subdivision (b) of Section 5063.
Citator
Cal. Bus. & Prof. Code § 5063.10 — Standards of Professional Conduct is in force in the current edition of the Code, and nothing recorded condemns it.
(a) Any restatement of a financial statement that is included in any report filed with the United States Securities and Exchange Commission shall be exempt from the requirement described in paragraph (1) of subdivision (b) of Section 5063.
(b) Nothing in this section shall be construed to require the reporting of any restatement of a financial statement that is not required to be submitted to the board pursuant to the regulations adopted by the board in effect on the date this section becomes operative.