California Government Code

§ 53131

GOV § 53131 Effective Sep 30, 2000Div. 2 · Title 5 · Part 1 · Ch. 1 · Art. 7

Statute text

As used in this article:

(a)“Qualified state and local government auditors” means those auditors employed by state and local governments that meet the independence requirements set forth in the federal Standards for Audit of Governmental Organizations, Programs, Activities and Functions.

(b)“Independent public accountants” means a certified public accountant, or a public accountant who is licensed by the California Board of Accountancy who holds a valid permit to practice accountancy.

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Legislative history

Amended by Stats. 2000, Ch. 1055, Sec. 39. Effective September 30, 2000.