California Code of Regulations
Title 16 - Professional and Vocational Regulations
Division 1 - State Board of Accountancy
Article 9 - Rules of Professional Conduct
Section 65 - Independence

Universal Citation: 16 CA Code of Regs 65
Current through Register 2024 Notice Reg. No. 38, September 20, 2024

A licensee shall be independent in the performance of services in accordance with professional standards.

1. Repealer and new section filed 3-24-65; effective thirtieth day thereafter (Register 65, No. 5).
2. Amendment filed 2-14-75; effective thirtieth day thereafter (Register 75, No. 7).
3. Amendment filed 10-9-79; effective thirtieth day thereafter (Register 79, No. 41).
4. Amendment filed 4-12-83; effective thirtieth day thereafter (Register 83, No. 16).
5. Repealer and new section filed 8-4-95; operative 9-3-95 (Register 95, No. 31).
6. Change without regulatory effect amending NOTE filed 2-27-2012 pursuant to section 100, title 1, California Code of Regulations (Register 2012, No. 9).

Note: Authority cited: Sections 5010 and 5018, Business and Professions Code. Reference: Section 5018, Business and Professions Code.

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