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HomeBusiness and Professions CodeDiv. 3Ch. 1Art. 2§ 5036 Public Accountant Licensing Requirement

§ 5036 Public Accountant Licensing Requirement

Business and Professions Code·California
AI Summary·Official Text·Key Terms·Related Statutes·References
AI SummaryVerified

§ 5036 Public Accountant Licensing Requirement

Key Takeaways

  • •If a law says a report or money papers must be done by a special accountant, it means someone with a valid license to do that job.
  • •The accountant must have a permit that says they can work on public money stuff.
  • •This rule is for any group or office that works for the state.

Example

A school needs to show how it spent its money this year.

The school must hire someone with a special accountant license to check the numbers and write the report. They can't just pick anyone—they need someone with the right permit.

AI-generated — May contain errors. Not legal advice. Always verify source.

Official Source
View on CA.gov

§ 5036 Public Accountant Licensing Requirement

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. (Amended by Stats. 1996, Ch. 639, Sec. 4. Effective January 1, 1997.)

Last verified: January 22, 2026

Key Terms

certified public accountants,commissionportlicenserequirement

Related Statutes

  • § 11013.4 Subdivision Sale Escrow Requirements
  • § 16000 City Business Licensing Authority
  • § 5037 Accountant Work Product Ownership
  • § 101.7 Board Meeting Requirements
  • § 125.8 Board Licensee Violation Injunction

References

  • Official text at leginfo.legislature.ca.gov
  • California Legislature. Business and Professions Code. Section 5036.
View Official Source