California Code of Regulations
Title 16 - Professional and Vocational Regulations
Division 1 - State Board of Accountancy
Article 9 - Rules of Professional Conduct
- Section 50 - Client Notification
- Section 50.1 - Attest Client Notification Regarding Composition of Firm Ownership
- Section 51 - Firms with Nonlicensee Owners
- Section 51.1 - Notification of Non-Licensee Ownership
- Section 52 - Response to Board Inquiry
- Section 52.1 - Failure to Appear. [Repealed]
- Section 53 - Discrimination Prohibited
- Section 54 - Confidential Information Defined, Exception
- Section 54.1 - Disclosure of Confidential Information Prohibited
- Section 54.2 - Recipients of Confidential Information
- Section 54.3 - Sale or Transfer of Licensee's Practice
- Section 54.4 - Discontinuance of Licensee's Practice
- Section 55 - Permission to Use Name. [Repealed]
- Section 56 - Commissions-Basic Disclosure Requirement
- Section 56.1 - Commissions-Professional Services Provided to the Client
- Section 56.2 - Commissions-Disclosure Requirement and Other Rules of Professional Conduct
- Section 56.3 - Commissions-Definitions
- Section 56.4 - "Officer" and "Director."
- Section 57 - Incompatible Occupations/Conflict of Interest
- Section 58 - Compliance with Standards
- Section 58.1 - Accountant's Report on the Examination of Financial Statements. [Repealed]
- Section 58.2 - Accountant's Report on Unaudited Financial Information of a Public Entity. [Repealed]
- Section 58.3 - Compilation and Review of Financial Statements. [Repealed]
- Section 58.4 - Unaudited Financial Statements. [Repealed]
- Section 59 - Reporting of Restatements
- Section 60 - Reporting of Investigations by the Securities and Exchange Commission Pursuant to Section 5063(b)(3); Reporting of Notices of Requests for Wells Submissions Pursuant to Section 5063 (b)(4); and Reporting of Investigations by the Public Company Accounting Oversight Board Pursuant to Section 5063(b)(5)
- Section 61 - The Reporting of Settlements, Arbitration Awards, and Judgments
- Section 62 - Contingent Fees
- Section 63 - Advertising
- Section 64 - Use of Name with Estimate of Earnings. [Repealed]
- Section 65 - Independence
- Section 66 - Plural Designations. [Repealed]
- Section 66.1 - Name of Accountancy Corporation. [Repealed]
- Section 66.2 - Name of Successor Firm Having One Owner. [Repealed]
- Section 67 - Approval of Use of Fictitious Name
- Section 68 - Retention of Client's Records
- Section 68.1 - Working Papers Defined; Retention
- Section 68.2 - Identification of Audit Documentation
- Section 68.3 - Retention Period for Audit Documentation
- Section 68.4 - The Document Assembly Period and Subsequent Changes in Audit Documentation
- Section 68.5 - Audit Documentation Retention and Destruction Policy
- Section 69 - Certification of Applicant's Experience
- Section 69.1 - Failure to Appear. [Renumbered]
Disclaimer: These regulations may not be the most recent version. California may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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