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Earlier editions: 2020-112018-11

DIVISION 3. PROFESSIONS AND VOCATIONS GENERALLY 5000-9998.12›CHAPTER 1. Accountants 5000-5158›ARTICLE 2. General Powers and Definitions 5030-5040

§ 5035.3

California Business and Professions Code · 2026 edition · updated 2026-10-04 · California

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 of another state.

(Amended by Stats. 2024, Ch. 586, Sec. 4. (AB 3251) Effective January 1, 2025.)

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California Business and Professions Code

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