ARTICLE 2. General Powers and Definitions [5030. - 5040.]
Article 2 heading repealed and added by Stats. 1959, Ch. 310.
§§ 5030–5040 · 16 sections
- § 5030 “Board” means the California Board of Accountancy.
- § 5031 “Committee” means any committee created under the provisions of Article 1 (commencing at Section 5000).
- § 5032 “State” when not specifically referring to this State, means any state, territory or insular possession of the United States, or the District of Columbia.
- § 5033 “Certified public accountant” means any person who has received from the board a certificate of certified public accountant and who holds a valid permit to…
- § 5033.1 For purposes of this chapter, “license” shall also include “certificate.”
- § 5034 “Public accountant” means any person who has registered with the board as a public accountant and who holds a valid permit for the practice of public…
- § 5035 “Person” includes individual, partnership, firm, association, limited liability company, or corporation, unless otherwise provided.
- § 5035.1 “Firm” means a sole proprietorship, a corporation, or a partnership.
- § 5035.2 “Client”, as used in any context in this chapter, means any person for whom public accountancy services are performed or to whom financial products, financial…
- § 5035.3 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…
- § 5035.4 “Comparable licensure requirements” means another state requires passage of the examination described in Section 5082 and has education and experience…
- § 5036 Whenever any statute requires that any reports, financial statements, and other documents for any department, division, board, commission, or agency of this…
- § 5037 (a) All statements, records, schedules, working papers and memoranda made by a licensee or a partner, shareholder, officer, director, or employee of a…
- § 5037.1 Nothing in subdivision (k) of Section 17406 of the Financial Code or subdivision (a) of Section 17406.1 of the Financial Code shall be construed to impair or…
- § 5038 If any provisions of this chapter or the application thereof to any person or circumstances is held invalid, the remainder of the chapter and the application…
- § 5040 The Legislature finds and declares that it is important to inform taxpayers that they may make voluntary contributions to certain funds or programs, as…