Those are two separate issues.
Re: journal entries in CA... State law only states what items MUST be included. It doesn't restrict in any way any additional info we might want to add. There are also no requirements as to how a journal should be set up, just that certain info be recorded.
Re: certificates... Essentially the same, i.e. law only says what's required. As for restrictions, that only addresses the certificate itself, not the optional section. But as I've said here before, my personal belief is that if something is prohibited from being in the cert itself (e.g. capacity), it doesn't make sense to me to add it to the optional section on the same page.
Obviously, this is only for California. Hope this is what you were looking for. |
