{"code":"BPC","codeName":"Business and Professions Code","section":"5062","citation":"Bus. & Prof. Code, § 5062","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 3.5. Standards of Professional Conduct [5060. - 5063.10.]","url":"https://blackletter.si/business-and-professions-code/division-3/chapter-1/article-3.5"}],"history":"Added by Stats. 1990, Ch. 1393, Sec. 1.3.","effective":null,"html":"<p>A licensee shall issue a report which conforms to professional standards upon completion of a compilation, review or audit of financial statements.</p>","text":"A licensee shall issue a report which conforms to professional standards upon completion of a compilation, review or audit of financial statements.","otherVersions":[],"url":"https://blackletter.si/business-and-professions-code/standards-of-professional-conduct-5062","source":"California Legislative Information bulk export (pubinfo)"}