{"code":"BPC","codeName":"Business and Professions Code","section":"5036","citation":"Bus. & Prof. Code, § 5036","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. 1996, Ch. 639, Sec. 4.   Effective January 1, 1997.","effective":"1997-01-01","html":"<p>Whenever any statute requires that any reports, financial statements, and other documents for any department, division, board, commission, or agency of this state be prepared by certified public accountants, the requirement shall be construed to mean a licensee or licensees with a valid permit to practice public accountancy.</p>","text":"Whenever any statute requires that any reports, financial statements, and other documents for any department, division, board, commission, or agency of this state be prepared by certified public accountants, the requirement shall be construed to mean a licensee or licensees with a valid permit to practice public accountancy.","otherVersions":[],"url":"https://blackletter.si/business-and-professions-code/general-powers-and-definitions-5036","source":"California Legislative Information bulk export (pubinfo)"}