California Statutes
§ 5062.3. — 5062.3. (Added by Stats. 2024, Ch. 586, Sec. 7.)
California·Code BPC Business and Professions Code - BPC·Div. 3. DIVISION 3. PROFESSIONS AND VOCATIONS GENERALLY·Ch. 1. CHAPTER 1. Accountants·Art. 3.5. ARTICLE 3.5. Standards of Professional Conduct
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.
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California § 5062.3. (5062.3. (Added by Stats. 2024, Ch. 586, Sec. 7.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 2024, Ch. 586, Sec. 7. (AB 3251) Effective January 1, 2025.