California Business and Professions Code ARTICLE 3.5 - Standards of Professional Conduct

• Section 5060.
  (a) No person or firm may practice public accountancy under any name which is false or misleading.(b) No person or firm may practice public accountancy under any...
• Section 5061.
  (a) Except as expressly permitted by this section, a person engaged in the practice of public accountancy shall not: (1) pay a fee or commission to...
• Section 5062.
  A licensee shall issue a report which conforms to professional standards upon completion of a compilation, review or audit of financial statements.(Added by Stats. 1990,...
• Section 5062.2.
  A licensee shall not accept employment with a publicly traded corporation or its affiliate within 12 months of the date of issuance of a financial...
• Section 5063.
  (a) A licensee shall report to the board in writing of the occurrence of any of the following events occurring on or after January 1, 1997,...
• Section 5063.1.
  Within 10 days of entry of a conviction described in paragraph (1) of subdivision (a) of Section 5063 or a judgment described in subdivision (c)...
• Section 5063.2.
  Within 30 days of payment of all or any portion of any civil action settlement or arbitration award against a licensee of the board in...
• Section 5063.3.
  (a) No confidential information obtained by a licensee, in his or her professional capacity, concerning a client or a prospective client shall be disclosed by the...
• Section 5063.10.a.
  (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...

Last modified: October 22, 2018