California Codes, Business and Professions Code - BPC, Division 3 — Professions and Vocations Generally, Chapter 1 — Accountants, Article 3.5 — Standards of Professional Conduct, Section 5062.3
For purposes of an enforcement action taken by the board, an accounting firm providing attestation services where none of the licensee owners of the firm have authority to sign reports on attest engagements, the licensee owners shall be held to the same level of responsibility as the licensee or licensees who performed the engagement.
Notes
Sets the responsibility of licensee owners of an accounting firm providing attestation services when none of those owners has authority to sign reports on attest engagements. In a board enforcement action, those licensee owners are held to the same level of responsibility as the licensee or licensees who performed the engagement.
Use as reference
Lexinter.net | California Code, Business and Professions Code - BPC § 5062.3 | https://laws.lexinter.net/codes/california/business-and-professions-code/division-3/chapter-1/article-3-5/section-5062-3