Sections
16 entriesSection 5030Defines “board” to mean the California Board of Accountancy for purposes of the provisions using that defined term. References in the applicable…Section 5031Defines “committee” to mean any committee created under the provisions of the specified article beginning with the referenced section. The defined term…Section 5032Defines “state,” when the term does not specifically refer to California, to include any state, territory, or insular possession of the United…Section 5033Defines certified public accountant as a person who has received a certified public accountant certificate from the board and also holds a…Section 5033.1Defines “license” for purposes of the chapter to include a “certificate.” The provision expands the chapter’s use of the term so references…Section 5034Defines public accountant as a person who has registered with the board as a public accountant and holds a valid permit to…Section 5035Defines “person” to include an individual, partnership, firm, association, limited liability company, or corporation unless another provision provides otherwise. The definition therefore…Section 5035.1Defines firm as any sole proprietorship, corporation, or partnership for purposes of the applicable chapter. The term therefore covers each of those…Section 5035.2Defines “client” as any person for whom public accountancy services are performed or to whom financial products, financial services, or securities are…Section 5035.3Defines “firm,” for purposes of the two specified sections, to include any entity authorized or permitted under another state’s laws to practice…Section 5035.4Defines “comparable licensure requirements” as another state requiring passage of the specified examination and maintaining education and experience requirements that, considered together,…Section 5036Defines a statutory requirement that reports, financial statements, or other documents for a California department, division, board, commission, or agency be prepared…Section 5037Establishes a licensee’s ownership of specified working papers and related records absent a contrary express agreement, while excluding reports given to the…Section 5037.1Requires the following: Nothing in subdivision (k) of Section 17406 of the Financial Code or subdivision (a) of Section 17406.1 of the…Section 5038Limits the effect of any judicial invalidation of a provision of this chapter or its application to a person or circumstance. The…Section 5040Establishes only legislative findings and intent, stating that taxpayers should be informed about voluntary-contribution checkoffs on state income-tax returns and that many…