California Code of Regulations
Title 16 - Professional and Vocational Regulations
Division 1 - State Board of Accountancy
Article 9 - Rules of Professional Conduct
Section 52 - Response to Board Inquiry
Current through Register 2024 Notice Reg. No. 12, March 22, 2024
(a) A licensee shall respond to any inquiry by the Board or its appointed representatives within 30 days. The response shall include making available all files, working papers and other documents requested.
(b) A licensee shall respond to any subpoena issued by the Board or its executive officer or the assistant executive officer in the absence of the executive officer within 30 days and in accordance with the provisions of the Accountancy Act and other applicable laws or regulations.
(c) A licensee shall appear in person upon written notice or subpoena issued by the Board or its executive officer or the assistant executive officer in the absence of the executive officer.
(d) A licensee shall provide true and accurate information and responses to questions, subpoenas, interrogatories or other requests for information or documents and not take any action to obstruct any Board inquiry, investigation, hearing or proceeding.
1. Renumbering
of former section
54.1 to new section
52 and amendment of section
heading filed 8-4-95; operative 9-3-95 (Register 95, No. 31).
2.
Repealer and new section and amendment of NOTE filed 1-23-2004; operative
1-23-2004 pursuant to Government Code section
11343.4
(Register 2004, No. 4).
Note: Authority cited: Sections 5010 and 5018, Business and Professions Code. Reference: Sections 5018, 5100, 5103 and 5108, Business and Professions Code.
