ARTICLE 3.5. Standards of Professional Conduct [5060. - 5063.10.]

Article 3.5 heading added by Stats. 1988, Ch. 728, Sec. 1.

§§ 5060–5063.10 · 11 sections

• § 5060 (a) No person or firm may practice public accountancy under any name which is false or misleading. (b) No person or firm may practice public accountancy under…
• § 5061 (a) Except as expressly permitted by this section, a person engaged in the practice of public accountancy shall not: (1) pay a fee or commission to obtain a…
• § 5062 A licensee shall issue a report which conforms to professional standards upon completion of a compilation, review or audit of financial statements.
• § 5062.2 A licensee shall not accept employment with a publicly traded corporation or its affiliate within 12 months of the date of issuance of a financial statement…
• § 5062.3 For purposes of an enforcement action taken by the board, an accounting firm providing attestation services where none of the licensee owners of the firm have…
• § 5062.4 If a licensee is no longer employed with an accounting firm, the accounting firm shall make all working papers available to a licensee who signed a report on…
• § 5063 (a) A licensee shall report to the board in writing of the occurrence of any of the following events occurring on or after January 1, 1997, within 30 days of…
• § 5063.1 Within 10 days of entry of a conviction described in paragraph (1) of subdivision (a) of Section 5063 or a judgment described in subdivision (c) of Section…
• § 5063.2 Within 30 days of payment of all or any portion of any civil action settlement or arbitration award against a licensee of the board in which the amount or…
• § 5063.3 (a) No confidential information obtained by a licensee, in their professional capacity, concerning a client or a prospective client shall be disclosed by the…
• § 5063.10 (a) Any restatement of a financial statement that is included in any report filed with the United States Securities and Exchange Commission shall be exempt…