{"code":"BPC","codeName":"Business and Professions Code","section":"5035.3","citation":"Bus. & Prof. Code, § 5035.3","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 3. PROFESSIONS AND VOCATIONS GENERALLY [5000. - 9998.12.]","url":"https://blackletter.si/business-and-professions-code/division-3"},{"name":"CHAPTER 1. Accountants [5000. - 5158.]","url":"https://blackletter.si/business-and-professions-code/division-3/chapter-1"},{"name":"ARTICLE 2. General Powers and Definitions [5030. - 5040.]","url":"https://blackletter.si/business-and-professions-code/division-3/chapter-1/article-2"}],"history":"Amended by Stats. 2024, Ch. 586, Sec. 4.   (AB 3251)   Effective January 1, 2025.","effective":"2025-01-01","html":"<p>For purposes of Sections <a href=\"/bpc/5054\">5054</a> and <a href=\"/bpc/5096.12\">5096.12</a>, “firm” includes any entity that is authorized or permitted to practice public accountancy as a firm under the laws of another state.</p>","text":"For purposes of Sections 5054 and 5096.12, “firm” includes any entity that is authorized or permitted to practice public accountancy as a firm under the laws of another state.","otherVersions":[],"url":"https://blackletter.si/business-and-professions-code/general-powers-and-definitions-5035-3","source":"California Legislative Information bulk export (pubinfo)"}