Gambar halaman
PDF
ePub

Prevention of sale of water dangerous to health. Stats.

1913, p. 793. Act 9111.

Adequate service by. Stats. 1915, p. 1420. Act 9112.
Formation, management and dissolution of county water-
works districts. Stats. 1913, p. 785. Act 9123.
Canceling shares and issuing new certificates. Stats. 1923,
p. 757. Act 9113.

9155.

[blocks in formation]

For warehousemen and wharfingers. Stats. 1903, p. 387.

Act 9202.

Weights and Measures Act. Stats. 1913, p. 1086. Act
9204.

Public weighmasters. Stats. 1915, p. 1288. Act 9205.

West Side Irrigation District.

[blocks in formation]

Department for clinical diagnosis of inmates. Stats. 1917,

[blocks in formation]

GENERAL LAWS

OF THE

STATE OF CALIFORNIA.

ACT 1.

TITLE 1.

ABORTION.

To suppress injurious publications. [Stats. 1858, p. 204.] This was an act to prevent advertising to procure abortions. It was superseded by Penal Code, § 317.

ACT 11.

TITLE 2.

ACCORD AND SATISFACTION.

For the relief of debtors. [Stats. 1867-68, p. 31.]

This act permitted the discharge of the whole of a debt on payment of part. It was superseded by Civil Code, §§ 1521-1524.

ACT 21.

TITLE 3.
ACCOUNTANTS.

An act to create a state board of accountancy and prescribe its duties and powers; to provide for the examination of and issuance of certificates to qualified applicants, with the designation of certified public accountant; and to provide the grade of penalty for violations of the provisions hereof.

[Approved March 23, 1901. Stats. 1901, p. 645.]

Amended 1913, p. 949.

1. State board of accountancy created.

12. Office, powers and duties of board. Fees. Certificates. Reports. Examination.

13. Eligibility of certified public accountant.

3a. Certified accountants from other states permitted to practice. $4. Violation of statute a misdemeanor. 15. In effect when.

§ 1. State board of accountancy created. Within thirty days after the passage of this act the governor shall appoint five persons, at least three of whom shall be competent and skilled public accountants who shall have been in practice as such in this state for not less than five consecutive years, to constitute and serve as a state board of accountancy. The members of such board shall, within thirty days after their appointment, take and subscribe to the oath of office as prescribed by the Political Code, and file the same with the secretary of state. They shall hold office for four years, and until their sucressors are appointed and qualified save and except that one of the

members of the board first to be appointed under this act shall hold office for one year; one for two years; one for three years, and two for four years. Any vacancies that may occur, from any cause, shall be filled by the governor for the unexpired term; provided, that all appointments made after the first year must be made from the roll of certificates issued and on file in the office of the governor.

§ 2. Office, powers and duties of board. Fees. Certificates. Reports. Examination. The state board of accountancy shall have its office in the city and county of San Francisco, and its powers and duties shall be as follows:

1. To formulate rules for the government of the board and for the examination of and granting of certificates of qualification to persons applying therefor;

2. To hold written examinations of applicants for such certificates, at least semi-annually, at such places as circumstances and applications may warrant;

3. To grant certificates of qualification to such applicants as may, upon examination, be found qualified in "theory of accounts," "practical accounting," "auditing," and "commercial law," to practice as certified public accountants;

4. To charge and collect from all applicants such fee, not exceeding twenty-five dollars, as may be necessary to meet the expenses of examination, issuance of certificates and conducting its office; provided, that all such expenses, including not exceeding five dollars per day for each member while attending the sessions of the board or conducting examinations, must be paid from the current receipts, and no portion thereof shall ever be paid from the state treasury;

5. To require the annual renewal of all such certificates, and to collect therefor a renewal fee of not exceeding one dollar;

6. To revoke for cause any such certificate, after written notice to the holder, and a hearing being had thereon; provided, that such revocation must receive the affirmative vote of at least four members of the board;

7. To report annually to the governor, on or before the first day of December, all such certificates issued or renewed, together with a detailed statement of receipts and disbursements; provided, that any balance remaining in excess of the expenses incurred may be retained by the board and used in defraying the future expenses thereof;

8. The board may, in its discretion, under regulations provided by its rules, waive the examination of applicants possessing the qualifications mentioned in section three, who shall have been for more than three years prior to the passage of this act practicing in this state as public accountants on their own account, and who shall, in writing, apply for such certificates within one year thereafter.

§ 3. Eligibility of certified public accountant. Any citizen of the United States, or any person who has duly declared his intention of becoming such citizen, residing and doing business in this state, being over the age of twenty-one years and of good moral character, may apply to the state board of accountancy for examination under its rules, and for the issuance to him of a certificate of qualification to practice as a certified public accountant, and upon the issuance and

receipt of such certificate, and during the period of its existence, or of any renewal thereof, he shall be styled and known as a certified public accountant or expert of accounts, and no other person shall be permitted to assume and use such title or to use any words, letters or figures to indicate that the person using the same is a certified public accountant.

§ 3a. Certified accountants from other states permitted to practice. Any citizen of the United States, or any person who has declared his intention of becoming such citizen, being over the age of twenty-one years and of good moral character, who has complied with the rules and regulations of the board appertaining to such cases, and who holds a valid and unrevoked certificate as a certified public accountant, or the equivalent thereof, issued by or under the authority of any other state of the United States, or the District of Columbia, or any territory of the United States, or by or under the authority of a foreign nation, when the board shall be satisfied that their standards and requirements for a certificate as a certified public accountant are substantially equivalent to those established by the act of which this act is an amendment, may at the discretion of the board receive a certificate as a certified publie accountant, and such person may thereafter practice as a certified public accountant and assume and use the name, title, and style of "eertified public accountant" or any abbreviation or abbreviations thereof, in the state of California; provided, however, that such other state, territory, or nation, extends similar privileges to certified public accountants of the state of California. [New section approved June 16, 1913. Stats. 1913, p. 949.]

§ 4. Violation of statute a misdemeanor. Any violation of the provisions of this act shall be deemed a misdemeanor.

§5. In effect when. This act shall take effect from and after its passage.

TITLE 4.
ACKNOWLEDGMENTS.

The legislature at various times has passed statutes validating acknowledgments: See Civil Code, § 1207, validating acknowledgments taken before the year.

Consult the following acts in this connection.

ACT 31.

Legalizing acknowledgments of deeds. [Stats. 1852, p. 166.]

This act legalized acknowledgments taken by recorders before March 26, 1851.

ACT 32.

To legalize certain acknowledgments. [Stats. 1859, p. 212.] This act legalized acknowledgments taken by deputy clerks of the superior court and deputy county recorders.

ACT 33.

Concerning certain acknowledgments of deeds and other instruments in writing, affecting real estate. [Stats. 1860, p. 179.]

This act provided for correcting defective certificates. It was superseded by Civil Code, § 1202.

« SebelumnyaLanjutkan »