Cal. Code Regs. Tit. 16, § 2.4 - Definition of Attest Services and Attest Report

Attest services as used in Section 5095 of the Business and Professions Code and attest report as used in Section 5096.5 of the Business and Professions Code include an audit, a review of financial statements, or an examination of prospective financial information. Attest services shall not include the issuance of compiled financial statements.

Notes

Cal. Code Regs. Tit. 16, § 2.4

1. New section filed 1-6-2010; operative 2-5-2010 (Register 2010, No. 2).

Note: Authority cited: Sections 5010, 5095 and 5096.9, Business and Professions Code. Reference: Sections 5095 and 5096.5, Business and Professions Code.

1. New section filed 1-6-2010; operative 2-5-2010 (Register 2010, No. 2).