§ 5060 (a) No person or firm may practice public accountancy under any …
§ 5061 (a) Except as expressly permitted by this section, a person …
§ 5062 A licensee shall issue a report which conforms to professional …
§ 5062.2 A licensee shall not accept employment with a publicly traded …
§ 5063 (a) A licensee shall report to the board in writing of the …
§ 5063.1 Within 10 days of entry of a conviction described in paragraph (1) of …
§ 5063.2 Within 30 days of payment of all or any portion of any civil action …
§ 5063.3 (a) No confidential information obtained by a licensee, in their …
§ 5063.10 v2 (a) Any restatement of a financial statement that is included in …

Terms Used In California Codes > Business and Professions Code > Division 3 > Chapter 1 > Article 3.5 - Standards of Professional Conduct

  • board: means any entity listed in Section 101, the entities referred to in Sections 1000 and 3600, the State Bar, the Department of Real Estate, and any other state agency that issues a license, certificate, or registration authorizing a person to engage in a business or profession. See California Business and Professions Code 31
  • Department: means the Department of Food and Agriculture. See California Food and Agricultural Code 32
  • Docket: A log containing brief entries of court proceedings.
  • Election: means any election including a primary that is provided for under this code. See California Elections Code 318
  • Embezzlement: In most states, embezzlement is defined as theft/larceny of assets (money or property) by a person in a position of trust or responsibility over those assets. Embezzlement typically occurs in the employment and corporate settings. Source: OCC
  • Fiduciary: A trustee, executor, or administrator.
  • Fraud: Intentional deception resulting in injury to another.
  • Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. Source: OCC
  • license: includes certificate or permit. See California Business and Professions Code 5096.7
  • Licensee: means any person authorized by a license, certificate, registration, or other means to engage in a business or profession regulated by this code or referred to in Sections 1000 and 3600. See California Business and Professions Code 23.8
  • Party: means a political party or organization that has qualified for participation in any primary or presidential general election. See California Elections Code 338
  • Plea: In a criminal case, the defendant's statement pleading "guilty" or "not guilty" in answer to the charges, a declaration made in open court.
  • Secretary: means the Secretary of Food and Agriculture. See California Food and Agricultural Code 35
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • State: means the State of California, unless applied to the different parts of the United States. See California Business and Professions Code 21
  • Subdivision: means a subdivision of the section in which that term occurs, unless some other section is expressly mentioned. See California Business and Professions Code 15
  • 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
  • Subpoena: A command to a witness to appear and give testimony.
  • Summons: Another word for subpoena used by the criminal justice system.
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • Trustee: A person or institution holding and administering property in trust.
  • Verdict: The decision of a petit jury or a judge.
  • Voter: means any elector who is registered under this code. See California Elections Code 359