Cal. Code Regs. tit. 10 § 105.100

Current through Register 2024 Notice Reg. No. 52, December 27, 2024

Section 105.100 - Classification of Accounts

Section 8701 of the law authorizes the Commissioner to establish a uniform classification of accounts and to prescribe the manner in which such accounts are to be kept.

No uniform classification of accounts is required. All accounting records, however, shall be maintained in accordance with generally accepted accounting principles, unless otherwise required by the Commissioner.

Cal. Code Regs. Tit. 10, § 105.100

1. Change without regulatory effect renumbering former Section 100 to Section 105.100 (Register 87, No. 14). For prior history, see Register 83, No. 49.

Note: Authority cited: Section 5255, Financial Code. Reference: Section 8701, Financial Code.

1. Change without regulatory effect renumbering former Section 100 to Section 105.100 (Register 87, No. 14). For prior history, see Register 83, No. 49.