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
A licensee shall issue a report which conforms to professional standards upon completion of a compilation, review or audit of financial statements.
Notes
Requires a licensee, upon completing a compilation, review, or audit of financial statements, to issue a report that conforms to professional standards. The reporting duty applies at completion of each of the three identified financial-statement services and requires conformity with professional standards.
Use as reference
Lexinter.net | California Code, Business and Professions Code - BPC § 5062 | https://laws.lexinter.net/codes/california/business-and-professions-code/division-3/chapter-1/article-3-5/section-5062