California Legal Codes and Statutes

§ 5062.3

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

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.

Cite this section

Cal. Bus. & Prof. Code § 5062.3 (2026)
https://ca.codecond.com/codes/bpc/division-3-professions-and-vocations-generally/chapter-1-accountants/article-3-5-standards-of-professional-conduct/section-5062.3

Other sections in Article 3.5 - Standards of Professional Conduct

§ 5060§ 5061§ 5062§ 5062.2§ 5062.3§ 5062.4§ 5063§ 5063.1§ 5063.10

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