California Code of Regulations, Title 16

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Division 1 State Board of Accountancy

Article 1 General

Cal. Code Regs. Tit. 16, § 1 Definition of "Accountancy Act."

"Accountancy Act" as used in these regulations means Division 3, Chapter 1, of the Business and Professions Code.

Note: Authority cited: Section 5010, Business and Professions Code. Reference: Section 5010, Business and Professions Code.

History

• 1. Amendment filed 6-24-66 as organizational; effective upon filing (Register 66, No. 19). For prior history see Registers 61, No. 22 and 12, No. 6.
• 2. Amendment filed 7-10-70; effective thirtieth day thereafter (Register 70, No. 28).
• 3. Repealer of former Section 1 and renumbering and amendment of Section 5.2 to Section 1 filed 4-12-83; effective thirtieth day thereafter (Register 83, No. 16). For prior history, see Registers 77, No. 16 and 60, No. 3.

Cal. Code Regs. Tit. 16, § 2 Confusing Titles

The following are titles or designations likely to be confused with the titles Certified Public Accountant and Public Accountant within the meaning of Section 5058 of the Business and Professions Code:

(a) "Accountant," "auditor," "accounting," or "auditing," when used either singly or collectively or in conjunction with other titles.

(b) Any other titles or designations which imply that the individual is engaged in the practice of public accountancy.

Note: Authority cited: Sections 5010 and 5018, Business and Professions Code. Reference: Sections 5055, 5056 and 5058, Business and Professions Code.

History

• 1. New Sections 2, 3, 4 and 5 filed 5-8-48 (Register 12, No. 6).
• 2. Amendment filed 2-4-60; effective thirtieth day thereafter (Register 60, No. 3).
• 3. Amendment filed 4-12-83; effective thirtieth day thereafter (Register 83, No. 16).
• 4. Change without regulatory effect amending NOTE filed 2-27-2012 pursuant to section 100, title 1, California Code of Regulations (Register 2012, No. 9).

Cal. Code Regs. Tit. 16, § 2.4 Definition of Attest Services and Attest Report

Attest services as used in Section 5095 of the Business and Professions Code and attest report as used in Section 5096.5 of the Business and Professions Code include an audit, a review of financial statements, or an examination of prospective financial information. Attest services shall not include the issuance of compiled financial statements.

Note: Authority cited: Sections 5010, 5095 and 5096.9, Business and Professions Code. Reference: Sections 5095 and 5096.5, Business and Professions Code.

History

• 1. New section filed 1-6-2010; operative 2-5-2010 (Register 2010, No. 2).