eLaws | eCases | California Law | California Courts | Counties & Cities of California | Code of Federal Regulations |
 California Code of Regulations (Last Updated: August 6, 2014)
 Title 16. Professional and Vocational Regulations
 Division 1. State Board of Accountancy
 Article 9. Rules of Professional Conduct

  Article 9. Rules of Professional Conduct  

§ 50. Client Notification.
§ 50.1. Attest Client Notification Regarding Composition of Firm Ownership.
§ 51. Firms with Nonlicensee Owners.
§ 51.1. Notification of Non-Licensee Ownership.
§ 52. Response to Board Inquiry.
§ 52.1. Failure to Appear. [Repealed]
§ 53. Discrimination Prohibited.
§ 54. Confidential Information Defined, Exception.
§ 54.1. Disclosure of Confidential Information Prohibited.
§ 54.2. Recipients of Confidential Information.
§ 55. Permission to Use Name. [Repealed]
§ 56. Commissions -Basic Disclosure Requirement.
§ 56.1. Commissions -Professional Services Provided to the Client.
§ 56.2. Commissions -Disclosure Requirement and Other Rules of Professional Conduct.
§ 56.3. Commissions -Definitions.
§ 56.4. ‘‘Officer” and ‘‘Director.”
§ 57. Incompatible Occupations/Conflict of Interest.
§ 58. Compliance with Standards.
§ 58.1. Accountant's Report on the Examination of Financial Statements. [Repealed]
§ 58.2. Accountant's Report on Unaudited Financial Information of a Public Entity. [Repealed]
§ 58.3. Compilation and Review of Financial Statements. [Repealed]
§ 58.4. Unaudited Financial Statements. [Repealed]
§ 59. Reporting of Restatements.
§ 60. Reporting of Investigations by the Securities and Exchange Commission Pursuant to Section 5063(b)(3); Reporting of Notices of Requests for Wells Submissions Pursuant to Section 5063 (b)(4); and Reporting of Investigations by the Public Company Accounting Oversight Board Pursuant to Section 5063(b)(5).
§ 61. The Reporting of Settlements, Arbitration Awards, and Judgments.
§ 62. Contingent Fees.
§ 63. Advertising.
§ 64. Use of Name with Estimate of Earnings. [Repealed]
§ 65. Independence.
§ 66. Plural Designations. [Repealed]
§ 66.1. Name of Accountancy Corporation. [Repealed]
§ 66.2. Name of Successor Firm Having One Owner. [Repealed]
§ 67. Approval of Use of Fictitious Name.
§ 68. Retention of Client's Records.
§ 68.1. Working Papers Defined; Retention.
§ 68.2. Identification of Audit Documentation.
§ 68.3. Retention Period for Audit Documentation.
§ 68.4. The Document Assembly Period and Subsequent Changes in Audit Documentation.
§ 68.5. Audit Documentation Retention and Destruction Policy.
§ 69. Certification of Applicant's Experience.
§ 69.1. Failure to Appear. [Renumbered]