Bus. & Prof. Code, § 5062 · Article 3.5. Standards of Professional Conduct

Bus. & Prof. Code, § 5062

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

A licensee shall issue a report which conforms to professional standards upon completion of a compilation, review or audit of financial statements.

Notes and commentary — not statutory text

History

Added by Stats. 1990, Ch. 1393, Sec. 1.3.

Source of truth

Edition: As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Official file: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=BPC&sectionNum=5062.
Text hash: sha256 7bad9cb4efbe9d9e074617fdfaee3dce0cbe10a3d3dfe5a7f94b93409ce74b99
Composed by: compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.