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Article 9. Rules of Professional Conduct | Midpage
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California Code of Regulations
Title 16
Division 1. State Board of Accountancy
Article 9. Rules of Professional Conduct
Article 9. Rules of Professional Conduct
State of California
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 [Repealed]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.
54.3
Sale or Transfer of Licensee's Practice.
54.4
Discontinuance of Licensee's Practice.
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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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]