Licensees engaged in the practice of public accountancy shall comply with all applicable professional standards, including but not limited to generally accepted accounting principles and generally accepted auditing standards.

Note: Authority cited: Sections 5010 and 5018, Business and Professions Code. Reference: Section 5018, Business and Professions Code.

History

1. New section filed 10-9-79; effective thirtieth day thereafter (Register 79, No. 41). For prior history, see Registers 68, No. 38; 66, No. 1; 61, No. 22; 20, No. 6; and 10, No. 5.

2. Amendment of section heading and section filed 8-4-95; operative 9-3-95 (Register 95, No. 31).

3. Change without regulatory effect amending Note filed 2-27-2012 pursuant to section 100, title 1, California Code of Regulations (Register 2012, No. 9).