California Code of Regulations
Title 16 - Professional and Vocational Regulations
Division 1 - State Board of Accountancy
Article 1 - General
Section 2.4 - Definition of Attest Services and Attest Report
Universal Citation: 16 CA Code of Regs 2.4
Current through Register 2024 Notice Reg. No. 38, September 20, 2024
Attest services as used in Section 5095 of the Business and Professions Code and attest report as used in Section 5096.5 of the Business and Professions Code include an audit, a review of financial statements, or an examination of prospective financial information. Attest services shall not include the issuance of compiled financial statements.
1. New section filed 1-6-2010; operative 2-5-2010 (Register 2010, No. 2).
Note: Authority cited: Sections 5010, 5095 and 5096.9, Business and Professions Code. Reference: Sections 5095 and 5096.5, Business and Professions Code.
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