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Earlier editions: 2020-112018-11

DIVISION 3. PROFESSIONS AND VOCATIONS GENERALLY 5000-9998.12›CHAPTER 1. Accountants 5000-5158›ARTICLE 3.5. Standards of Professional Conduct 5060-5063.10

§ 5062.3

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

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 authority to sign reports on attest engagements, the licensee owners shall be held to the same level of responsibility as the licensee or licensees who performed the engagement.

(Added by Stats. 2024, Ch. 586, Sec. 7. (AB 3251) Effective January 1, 2025.)

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California Business and Professions Code

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