Cal. Code Regs. tit. 16 § 2.4
Current through Register 2025 Notice Reg. No. 2, January 10, 2025
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.
Cal. Code Regs. Tit. 16, § 2.4
Note: Authority cited: Sections 5010, 5095 and 5096.9, Business and Professions Code. Reference: Sections 5095 and 5096.5, Business and Professions Code.