California Code of Regulations
Title 16 - Professional and Vocational Regulations
Division 1 - State Board of Accountancy
Article 9 - Rules of Professional Conduct
Section 51 - Firms with Nonlicensee Owners
Universal Citation: 16 CA Code of Regs 51
Current through Register 2024 Notice Reg. No. 38, September 20, 2024
At initial registration and at renewal, all firms shall certify that any nonlicensee owner with his or her principal place of business in this state has been informed regarding the rules of professional conduct applicable to accountancy firms. This certification shall be signed by a licensed partner or licensed shareholder of the firm.
1. New section filed 7-22-99; operative 8-21-99 (Register 99, No. 30).
Note: Authority cited: Sections 5010, 5018 and 5079, Business and Professions Code. Reference: Section 5079, Business and Professions Code.
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