California Code of Regulations
Title 10 - Investment
Chapter 1 - Commissioner of Business Oversight, Division of Financial Institutions
Subchapter 30 - Credit Unions
Article 10 - Independent Audit
Section 30.1001 - Independent Accountant

Universal Citation: 10 CA Code of Regs 30.1001
Current through Register 2024 Notice Reg. No. 38, September 20, 2024

For purposes of Section 30.1000, no accountant shall be considered independent unless the accountant complies with Rule 101 of the Rules of Professional Conduct of the American Institute of Certified Public Accountants, including the interpretations issued thereunder, as of November 30, 2002, which is incorporated herein by reference.

1. Change without regulatory effect renumbering former section 991 to new section 30.1001 filed 8-19-97 pursuant to section 100, title 1, California Code of Regulations (Register 97, No. 34).
2. Amendment of section and NOTE filed 2-27-2003; operative 3-29-2003 (Register 2003, No. 9).

Note: Authority cited: Section 14201, Financial Code. Reference: Section 14252, Financial Code.

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