Section 5030.

5030. “Board” means the California Board of Accountancy. (Amended by Stats. 1999, Ch. 657, Sec. 26. Effective January 1, 2000.)

Section 5031.

5031. “Committee” means any committee created under the provisions of Article 1 (commencing at Section 5000). (Added by Stats. 1959, Ch. 310.)

Section 5032.

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. (Added by Stats. 1959, Ch. 310.)

Section 5033.

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 practice under the provisions of this chapter. (Added by Stats. 1959, Ch. 310.)

Section 5033.1.

5033.1. For purposes of this chapter, “license” shall also include “certificate.” (Added by Stats. 1994, Ch. 1278, Sec. 1.5. Effective January 1, 1995.)

Section 5034.

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 accountancy. (Added by Stats. 1959, Ch. 310.)

Section 5035.

5035. “Person” includes individual, partnership, firm, association, limited liability company, or corporation, unless otherwise provided. (Amended by Stats. 1994, Ch. 1010, Sec. 8. Effective January 1, 1995.)

Section 5035.1.

5035.1. “Firm” means a sole proprietorship, a corporation, or a partnership. (Added by Stats. 1986, Ch. 303, Sec. 2.)

Section 5035.2.

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 services, or securities are sold or provided at the licensee’s public accountancy practice or through referral to any other location or business in which the certified public accountant has […]

Section 5035.3.

5035.3. For purposes of subdivision (b) of Section 5050 and Sections 5054 and 5096.12, “firm” includes any entity that is authorized or permitted to practice public accountancy as a firm under the laws of another state. (Added by Stats. 2006, Ch. 458, Sec. 1. Effective September 25, 2006.)

Section 5036.

5036. 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. (Amended by Stats. 1996, Ch. 639, […]

Section 5037.

5037. (a) All statements, records, schedules, working papers and memoranda made by a licensee or a partner, shareholder, officer, director, or employee of a licensee, incident to, or in the course of, rendering services to a client in the practice of public accountancy, except the reports submitted by the licensee to the client and except for […]

Section 5037.1.

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 impede a licensee’s rights, duties, and obligations under Section 5037. (Added by Stats. 1994, Ch. 496, Sec. 1. Effective January 1, 1995.)

Section 5038.

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 of such provision to other persons or circumstances shall not be affected thereby. (Added by renumbering Section 5131 by Stats. 1959, Ch. 310.)

Section 5040.

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 provided on the state income tax return. The Legislature further finds and declares that many taxpayers remain unaware of the voluntary contribution check-offs on the state income tax return. Therefore, […]