Article 1 Administration
Article 1.5 Continuing Education
Article 2 General Powers and Definitions
Article 3 Application of Chapter
Article 3.5 Standards of Professional Conduct
Article 4 Applications, Registrations, Permits Generally
Article 5 Certificates, Information and Records
Article 5.1 Practice Privileges
Article 5.5 Audit Documentation
Article 6 Disciplinary Proceedings
Article 6.5 Administrative Penalties
Article 7 Prohibitions and Offenses Against the Chapter Generally
Article 8 Revenue
Article 9 Accountancy Corporations

Terms Used In California Codes > Business and Professions Code > Division 3 > Chapter 1 - Accountants

  • Action: means a judicial proceeding or arbitration in which a payment in money may be awarded or enforced with respect to a foreign-money claim. See California Code of Civil Procedure 676.1
  • Bank-offered spot rate: means the spot rate of exchange at which a bank will sell foreign money at a spot rate. See California Code of Civil Procedure 676.1
  • Commissioner: means any county agricultural commissioner. See California Food and Agricultural Code 26
  • Conversion date: means the banking day next preceding the date on which money, in accordance with this title, is (i) paid to a claimant in an action or distribution proceeding, (ii) paid to the official designated by law to enforce a judgment or award on behalf of a claimant, or (iii) used to recoup, setoff, or counterclaim in different moneys in an action or distribution proceeding. See California Code of Civil Procedure 676.1
  • County: includes "city and county. See California Corporations Code 14
  • County: includes city and county. See California Food and Agricultural Code 29
  • Defendant: means a person (including corporation, association, partnership and firm or governmental entity) against whom a litigation is brought or maintained or sought to be brought or maintained. See California Code of Civil Procedure 391
  • department: whenever used in this code , unless the context otherwise requires, means the State Department of Education. See California Education Code 89
  • Department: means the Department of Food and Agriculture. See California Food and Agricultural Code 32
  • directors: means natural persons, designated in the articles or bylaws or elected by the incorporators, and their successors and natural persons designated, elected, or appointed by any other name or title to act as members of the governing body of the corporation. See California Corporations Code 5047
  • Distribution proceeding: means a judicial or nonjudicial proceeding for the distribution of a fund in which one or more foreign-money claims is asserted and includes an accounting, an assignment for the benefit of creditors, a foreclosure, the liquidation or rehabilitation of a corporation or other entity, and the distribution of an estate, trust, or other fund. See California Code of Civil Procedure 676.1
  • Electronic transmission by the corporation: means a communication (a) delivered by (1) facsimile telecommunication or electronic mail when directed to the facsimile number or electronic mail address, respectively, for that recipient on record with the corporation, (2) posting on an electronic message board or network which the corporation has designated for those communications, together with a separate notice to the recipient of the posting, which transmission shall be validly delivered upon the later of the posting or delivery of the separate notice thereof, or (3) other means of electronic communication, (b) to a recipient who has provided an unrevoked consent to the use of those means of transmission for communications under or pursuant to this code, and (c) that creates a record that is capable of retention, retrieval, and review, and that may thereafter be rendered into clearly legible tangible form. See California Corporations Code 20
  • Electronic transmission to the corporation: means a communication (a) delivered by (1) facsimile telecommunication or electronic mail when directed to the facsimile number or electronic mail address, respectively, which the corporation has provided from time to time to shareholders or members and directors for sending communications to the corporation, (2) posting on an electronic message board or network which the corporation has designated for those communications, and which transmission shall be validly delivered upon the posting, or (3) other means of electronic communication, (b) as to which the corporation has placed in effect reasonable measures to verify that the sender is the shareholder or member (in person or by proxy) or director purporting to send the transmission, and (c) that creates a record that is capable of retention, retrieval, and review, and that may thereafter be rendered into clearly legible tangible form. See California Corporations Code 21
  • executed: when used with respect to the documents filed pursuant to this code or pursuant to regulations adopted under this code, and presented to the Secretary of State, include a document bearing a signature under subdivision (a). See California Corporations Code 17.1
  • Foreign money: means money other than money of the United States of America. See California Code of Civil Procedure 676.1
  • Foreign-money claim: means a claim upon an obligation to pay, or a claim for recovery of a loss, expressed in or measured by a foreign money. See California Code of Civil Procedure 676.1
  • handler: means any person that engages in the operation of selling, marketing, or processing any of the crops vulnerable to damage from curly top virus, as covered by this chapter, which he or she has purchased, or acquired from a producer or which he or she is marketing, selling or processing on behalf of a producer, whether as owner, agent, employee, broker, or otherwise. See California Food and Agricultural Code 6032
  • license: includes certificate or permit. See California Business and Professions Code 5096.7
  • license: includes certificate or permit. See California Business and Professions Code 5096.7
  • Litigation: means any civil action or proceeding, commenced, maintained or pending in any state or federal court. See California Code of Civil Procedure 391
  • Money: means a medium of exchange for the payment of obligations or a store of value authorized or adopted by a government or by intergovernmental agreement. See California Code of Civil Procedure 676.1
  • Money of the claim: means the money determined as proper pursuant to Section 676. See California Code of Civil Procedure 676.1
  • month: means a calendar month, unless otherwise expressed. See California Civil Code 14
  • Oath: includes affirmation. See California Business and Professions Code 20
  • Person: includes a corporation as well as a natural person. See California Code of Civil Procedure 17
  • Person: includes a corporation as well as a natural person. See California Corporations Code 18
  • Person: means an individual, a corporation, government or governmental subdivision or agency, business trust, estate, trust, joint venture, partnership, association, two or more persons having a joint or common interest, or any other legal or commercial entity. See California Code of Civil Procedure 676.1
  • personal property: include money, goods, chattels, things in action, and evidences of debt. See California Civil Code 14
  • Plaintiff: means the person who commences, institutes or maintains a litigation or causes it to be commenced, instituted or maintained, including an attorney at law acting in propria persona. See California Code of Civil Procedure 391
  • Process: signifies a writ or summons issued in the course of a judicial proceeding. See California Code of Civil Procedure 17
  • Rate of exchange: means the rate at which money of one country may be converted into money of another country in a free financial market convenient to or reasonably usable by a person obligated to pay or to state a rate of conversion. See California Code of Civil Procedure 676.1
  • Security: means an undertaking to assure payment, to the party for whose benefit the undertaking is required to be furnished, of the party's reasonable expenses, including attorney's fees and not limited to taxable costs, incurred in or in connection with a litigation instituted, caused to be instituted, or maintained or caused to be maintained by a vexatious litigant. See California Code of Civil Procedure 391
  • Sell: includes offer for sale, expose for sale, possess for sale, exchange, barter, or trade. See California Food and Agricultural Code 44
  • Signature: includes mark when the signer cannot write, such signer's name being written near the mark by a witness who writes his own name near the signer's name. See California Corporations Code 17
  • Spot rate: means the rate of exchange at which foreign money is sold by a bank or other dealer in foreign exchange for immediate or next day availability or for settlement by immediate payment in cash or equivalent, by charge to an account, or by an agreed delayed settlement not exceeding two days. See California Code of Civil Procedure 676.1
  • State: includes the District of Columbia and the territories when applied to the different parts of the United States, and the words "United States" may include the district and territories. See California Code of Civil Procedure 17
  • State: means a State of the United States, the District of Columbia, the Commonwealth of Puerto Rico, or a territory or insular possession subject to the jurisdiction of the United States. See California Code of Civil Procedure 676.1
  • State: means the State of California, unless applied to the different parts of the United States. See California Education Code 77
  • Subdivision: means a subdivision of the section in which that term occurs unless some other section is expressly mentioned. See California Food and Agricultural Code 49
  • Vexatious litigant: means a person who does any of the following:

    California Code of Civil Procedure 391

  • Will: includes codicil. See California Code of Civil Procedure 17
  • Writ: means an order or precept in writing, issued in the name of the people, or of a court or judicial officer. See California Code of Civil Procedure 17