5030. "Board" means the California Board of Accountancy.
5031. "Committee" means any committee created under the provisions
of Article 1 (commencing at Section 5000).
5032. "State" when not specifically referring to this State, means
any state, territory or insular possession of the United States, or
the District of Columbia.
5033. "Certified public accountant" means any person who has
received from the board a certificate of certified public accountant
and who holds a valid permit to practice under the provisions of this
chapter.
5033.1. For purposes of this chapter, "license" shall also include
"certificate."
5034. "Public accountant" means any person who has registered with
the board as a public accountant and who holds a valid permit for the
practice of public accountancy.
5035. "Person" includes individual, partnership, firm, association,
limited liability company, or corporation, unless otherwise
provided.
5035.1. "Firm" means a sole proprietorship, a corporation, or a
partnership.
5035.2. "Client", as used in any context in this chapter, means any
person for whom public accountancy services are performed or to whom
financial products, financial services, or securities are sold or
provided at the licensee's public accountancy practice or through
referral to any other location or business in which the certified
public accountant has a material interest.
5035.3. For purposes of subdivision (b) of Section 5050 and
Sections 5054 and 5096.12, "firm" includes any entity that is
authorized or permitted to practice public accountancy as a firm
under the laws of another state.
5036. Whenever any statute requires that any reports, financial
statements, and other documents for any department, division, board,
commission, or agency of this state be prepared by certified public
accountants, the requirement shall be construed to mean a licensee or
licensees with a valid permit to practice public accountancy.
5037. (a) All statements, records, schedules, working papers and
memoranda made by a licensee or a partner, shareholder, officer,
director, or employee of a licensee, incident to, or in the course
of, rendering services to a client in the practice of public
accountancy, except the reports submitted by the licensee to the
client and except for records which are part of the client's records,
shall be and remain the property of the licensee in the absence of
an express agreement between the licensee and the client to the
contrary. No such statement, record, schedule, working paper, or
memoranda shall be sold, transferred, or bequeathed, without the
consent of the client or his or her personal representative or
assignee, to anyone other than one or more surviving partners or
stockholders or new partners or stockholders of the licensee, or any
combined or merged firm or successor in interest to the licensee.
(b) A licensee shall furnish to his or her client or former
client, upon request and reasonable notice:
(1) A copy of the licensee's working papers, to the extent that
those working papers include records that would ordinarily constitute
part of the client's records and are not otherwise available to the
client.
(2) Any accounting or other records belonging to, or obtained from
or on behalf of, the client which the licensee removed from the
client's premises or received for the client's account. The licensee
may make and retain copies of documents of the client when they form
the basis for work done by him or her.
5037.1. Nothing in subdivision (k) of Section 17406 of the
Financial Code or subdivision (a) of Section 17406.1 of the Financial
Code shall be construed to impair or impede a licensee's rights,
duties, and obligations under Section 5037.
5038. If any provisions of this chapter or the application thereof
to any person or circumstances is held invalid, the remainder of the
chapter and the application of such provision to other persons or
circumstances shall not be affected thereby.
5040. The Legislature finds and declares that it is important to
inform taxpayers that they may make voluntary contributions to
certain funds or programs, as provided on the state income tax
return. The Legislature further finds and declares that many
taxpayers remain unaware of the voluntary contribution check-offs on
the state income tax return. Therefore, it is the intent of the
Legislature to encourage all persons who prepare state income tax
returns, including accountants, to inform their clients in writing,
prior to the completion of any state income tax return, that they may
make a contribution to any voluntary contribution check-off on the
state income tax return if they so choose.
5030. "Board" means the California Board of Accountancy.
5031. "Committee" means any committee created under the provisions
of Article 1 (commencing at Section 5000).
5032. "State" when not specifically referring to this State, means
any state, territory or insular possession of the United States, or
the District of Columbia.
5033. "Certified public accountant" means any person who has
received from the board a certificate of certified public accountant
and who holds a valid permit to practice under the provisions of this
chapter.
5033.1. For purposes of this chapter, "license" shall also include
"certificate."
5034. "Public accountant" means any person who has registered with
the board as a public accountant and who holds a valid permit for the
practice of public accountancy.
5035. "Person" includes individual, partnership, firm, association,
limited liability company, or corporation, unless otherwise
provided.
5035.1. "Firm" means a sole proprietorship, a corporation, or a
partnership.
5035.2. "Client", as used in any context in this chapter, means any
person for whom public accountancy services are performed or to whom
financial products, financial services, or securities are sold or
provided at the licensee's public accountancy practice or through
referral to any other location or business in which the certified
public accountant has a material interest.
5035.3. For purposes of subdivision (b) of Section 5050 and
Sections 5054 and 5096.12, "firm" includes any entity that is
authorized or permitted to practice public accountancy as a firm
under the laws of another state.
5036. Whenever any statute requires that any reports, financial
statements, and other documents for any department, division, board,
commission, or agency of this state be prepared by certified public
accountants, the requirement shall be construed to mean a licensee or
licensees with a valid permit to practice public accountancy.
5037. (a) All statements, records, schedules, working papers and
memoranda made by a licensee or a partner, shareholder, officer,
director, or employee of a licensee, incident to, or in the course
of, rendering services to a client in the practice of public
accountancy, except the reports submitted by the licensee to the
client and except for records which are part of the client's records,
shall be and remain the property of the licensee in the absence of
an express agreement between the licensee and the client to the
contrary. No such statement, record, schedule, working paper, or
memoranda shall be sold, transferred, or bequeathed, without the
consent of the client or his or her personal representative or
assignee, to anyone other than one or more surviving partners or
stockholders or new partners or stockholders of the licensee, or any
combined or merged firm or successor in interest to the licensee.
(b) A licensee shall furnish to his or her client or former
client, upon request and reasonable notice:
(1) A copy of the licensee's working papers, to the extent that
those working papers include records that would ordinarily constitute
part of the client's records and are not otherwise available to the
client.
(2) Any accounting or other records belonging to, or obtained from
or on behalf of, the client which the licensee removed from the
client's premises or received for the client's account. The licensee
may make and retain copies of documents of the client when they form
the basis for work done by him or her.
5037.1. Nothing in subdivision (k) of Section 17406 of the
Financial Code or subdivision (a) of Section 17406.1 of the Financial
Code shall be construed to impair or impede a licensee's rights,
duties, and obligations under Section 5037.
5038. If any provisions of this chapter or the application thereof
to any person or circumstances is held invalid, the remainder of the
chapter and the application of such provision to other persons or
circumstances shall not be affected thereby.
5040. The Legislature finds and declares that it is important to
inform taxpayers that they may make voluntary contributions to
certain funds or programs, as provided on the state income tax
return. The Legislature further finds and declares that many
taxpayers remain unaware of the voluntary contribution check-offs on
the state income tax return. Therefore, it is the intent of the
Legislature to encourage all persons who prepare state income tax
returns, including accountants, to inform their clients in writing,
prior to the completion of any state income tax return, that they may
make a contribution to any voluntary contribution check-off on the
state income tax return if they so choose.
5030. "Board" means the California Board of Accountancy.
5031. "Committee" means any committee created under the provisions
of Article 1 (commencing at Section 5000).
5032. "State" when not specifically referring to this State, means
any state, territory or insular possession of the United States, or
the District of Columbia.
5033. "Certified public accountant" means any person who has
received from the board a certificate of certified public accountant
and who holds a valid permit to practice under the provisions of this
chapter.
5033.1. For purposes of this chapter, "license" shall also include
"certificate."
5034. "Public accountant" means any person who has registered with
the board as a public accountant and who holds a valid permit for the
practice of public accountancy.
5035. "Person" includes individual, partnership, firm, association,
limited liability company, or corporation, unless otherwise
provided.
5035.1. "Firm" means a sole proprietorship, a corporation, or a
partnership.
5035.2. "Client", as used in any context in this chapter, means any
person for whom public accountancy services are performed or to whom
financial products, financial services, or securities are sold or
provided at the licensee's public accountancy practice or through
referral to any other location or business in which the certified
public accountant has a material interest.
5035.3. For purposes of subdivision (b) of Section 5050 and
Sections 5054 and 5096.12, "firm" includes any entity that is
authorized or permitted to practice public accountancy as a firm
under the laws of another state.
5036. Whenever any statute requires that any reports, financial
statements, and other documents for any department, division, board,
commission, or agency of this state be prepared by certified public
accountants, the requirement shall be construed to mean a licensee or
licensees with a valid permit to practice public accountancy.
5037. (a) All statements, records, schedules, working papers and
memoranda made by a licensee or a partner, shareholder, officer,
director, or employee of a licensee, incident to, or in the course
of, rendering services to a client in the practice of public
accountancy, except the reports submitted by the licensee to the
client and except for records which are part of the client's records,
shall be and remain the property of the licensee in the absence of
an express agreement between the licensee and the client to the
contrary. No such statement, record, schedule, working paper, or
memoranda shall be sold, transferred, or bequeathed, without the
consent of the client or his or her personal representative or
assignee, to anyone other than one or more surviving partners or
stockholders or new partners or stockholders of the licensee, or any
combined or merged firm or successor in interest to the licensee.
(b) A licensee shall furnish to his or her client or former
client, upon request and reasonable notice:
(1) A copy of the licensee's working papers, to the extent that
those working papers include records that would ordinarily constitute
part of the client's records and are not otherwise available to the
client.
(2) Any accounting or other records belonging to, or obtained from
or on behalf of, the client which the licensee removed from the
client's premises or received for the client's account. The licensee
may make and retain copies of documents of the client when they form
the basis for work done by him or her.
5037.1. Nothing in subdivision (k) of Section 17406 of the
Financial Code or subdivision (a) of Section 17406.1 of the Financial
Code shall be construed to impair or impede a licensee's rights,
duties, and obligations under Section 5037.
5038. If any provisions of this chapter or the application thereof
to any person or circumstances is held invalid, the remainder of the
chapter and the application of such provision to other persons or
circumstances shall not be affected thereby.
5040. The Legislature finds and declares that it is important to
inform taxpayers that they may make voluntary contributions to
certain funds or programs, as provided on the state income tax
return. The Legislature further finds and declares that many
taxpayers remain unaware of the voluntary contribution check-offs on
the state income tax return. Therefore, it is the intent of the
Legislature to encourage all persons who prepare state income tax
returns, including accountants, to inform their clients in writing,
prior to the completion of any state income tax return, that they may
make a contribution to any voluntary contribution check-off on the
state income tax return if they so choose.
