California § 5063.10. 5063.10. (Added by Stats. 2011, Ch. 448, Sec. 7.)

California Statutes

§ 5063.10. — 5063.10. (Added by Stats. 2011, Ch. 448, Sec. 7.)

California § 5063.10.

JurisdictionCalifornia

Code BPCBusiness 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

This text of California § 5063.10. (5063.10. (Added by Stats. 2011, Ch. 448, Sec. 7.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Cal. Business and Professions Code - BPC Code § 5063.10. (2026).

Text

(a)Any restatement of a financial statement that is included in any report filed with the United States Securities and Exchange Commission shall be exempt from the requirement described in paragraph (1) of subdivision (b) of Section 5063.

(b)Nothing in this section shall be construed to require the reporting of any restatement of a financial statement that is not required to be submitted to the board pursuant to the regulations adopted by the board in effect on the date this section becomes operative.

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(a)
Any restatement of a financial statement that is included in any report filed with the United States Securities and Exchange Commission shall be exempt from the requirement described in paragraph (1) of subdivision (b) of Section 5063.
(b)
Nothing in this section shall be construed to require the reporting of any restatement of a financial statement that is not required to be submitted to the board pursuant to the regulations adopted by the board in effect on the date this section becomes operative.