California Business and Professions Code ARTICLE 2 - General Powers and Definitions

• Section 5030.
  “Board” means the California Board of Accountancy.(Amended by Stats. 1999, Ch. 657, Sec. 26. Effective January 1, 2000.)
• Section 5031.
  “Committee” means any committee created under the provisions of Article 1 (commencing at Section 5000).(Added by Stats. 1959, Ch. 310.)
• Section 5032.
  “State” when not specifically referring to this State, means any state, territory or insular possession of the United States, or the District of Columbia.(Added by...
• Section 5033.
  “Certified public accountant” means any person who has received from the board a certificate of certified public accountant and who holds a valid permit to...
• Section 5033.1.
  For purposes of this chapter, “license” shall also include “certificate.”(Added by Stats. 1994, Ch. 1278, Sec. 1.5. Effective January 1, 1995.)
• Section 5034.
  “Public accountant” means any person who has registered with the board as a public accountant and who holds a valid permit for the practice of...
• Section 5035.
  “Person” includes individual, partnership, firm, association, limited liability company, or corporation, unless otherwise provided.(Amended by Stats. 1994, Ch. 1010, Sec. 8. Effective January 1, 1995.)
• Section 5035.1.
  “Firm” means a sole proprietorship, a corporation, or a partnership.(Added by Stats. 1986, Ch. 303, Sec. 2.)
• Section 5035.2.
  “Client”, as used in any context in this chapter, means any person for whom public accountancy services are performed or to whom financial products, financial...
• Section 5035.3.
  For purposes of subdivision (b) of Section 5050 and Sections 5054 and 5096.12, “firm” includes any entity that is authorized or permitted to practice public...
• Section 5036.
  Whenever any statute requires that any reports, financial statements, and other documents for any department, division, board, commission, or agency of this state be prepared...
• Section 5037.
  (a) All statements, records, schedules, working papers and memoranda made by a licensee or a partner, shareholder, officer, director, or employee of a licensee, incident to,...
• Section 5037.1.
  Nothing in subdivision (k) of Section 17406 of the Financial Code or subdivision (a) of Section 17406.1 of the Financial Code shall be construed to...
• Section 5038.
  If any provisions of this chapter or the application thereof to any person or circumstances is held invalid, the remainder of the chapter and the...
• Section 5040.
  The Legislature finds and declares that it is important to inform taxpayers that they may make voluntary contributions to certain funds or programs, as provided...

Last modified: October 22, 2018