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 any name other than the name under which the person or firm holds a valid permit to practice issued by the board. (c) Notwithstanding subdivision (b), a sole proprietor may […]
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 client or (2) accept a fee or commission for referring a client to the products or services of a third party. (b) A person engaged in the practice […]
5062. A licensee shall issue a report which conforms to professional standards upon completion of a compilation, review or audit of financial statements. (Added by Stats. 1990, Ch. 1393, Sec. 1.3.)
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 report if both of the following criteria are met: (a) The licensee has participated in an audit engagement for the corporation and held responsibility, with respect to the audit […]
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 the date the licensee has knowledge of these events: (1) The conviction of the licensee of any of the following: (A) A felony. (B) Any crime related to […]
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 by a court of this state, the court that rendered the conviction or judgment shall report that fact to the board and provide the board with […]
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 from the requirement described in paragraph (1) of subdivision (b) of Section 5063. (b) Nothing in this section shall be construed to require the reporting of any restatement of a financial […]
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 value of the settlement or arbitration award is thirty thousand dollars ($30,000) or greater, any insurer or licensed surplus broker providing professional liability insurance to […]
5063.3. (a) No confidential information obtained by a licensee, in his or her professional capacity, concerning a client or a prospective client shall be disclosed by the licensee without the written permission of the client or prospective client, except the following: (1) Disclosures made by a licensee in compliance with a subpoena or a summons enforceable by […]
