reglab/housing_qa huggingface dataset:
ID Code § 54-218 (2021)
2021 Idaho Code|Title 54 - PROFESSIONS, VOCATIONS, AND BUSINESSES|Chapter 2 - ACCOUNTANTS|Section 54-218 - ACCEPTANCE OF COMMISSIONS AND CONTINGENT FEES.

54-218. ACCEPTANCE OF COMMISSIONS AND CONTINGENT FEES. (1) A licensee may accept a commission or referral fee unless prohibited by this section. (a) A licensee shall not for a commission recommend or refer to a client any product or service, or for a commission recommend or refer any product or service to be supplied by a client, or receive a commission, when the licensee or the licensee’s firm also performs for that client: (i) An attest service; or (ii) A compilation when the licensee expects, or reasonably might expect, that a third party will use the compilation and the compilation report does not disclose a lack of independence. (b) A licensee who is not prohibited by this section from performing services for or receiving a commission and who is paid or expects to be paid a commission shall disclose in writing that fact to any person or entity to whom the licensee recommends or refers a product or service to which the commission relates. (c) Any licensee who accepts a referral fee for recommending or referring any service of a licensee to any person or entity or who pays a referral fee to obtain a client shall disclose such acceptance or payment to the client in writing. (2) A licensee may accept a contingent fee which is disclosed to the client in writing unless prohibited by this section. (a) A licensee shall not perform for a contingent fee any professional service for, or receive such a fee from, a client for whom the licensee or the licensee’s firm performs: (i) An attest service; or (ii) A compilation, when the licensee expects, or reasonably might expect, that a third party will use the compilation and the compilation report does not disclose a lack of independence. (b) A licensee shall not prepare an original or amended tax return or claim for a tax refund for a contingent fee for any client. (c) Except as stated in the next sentence, a contingent fee is a fee established for the performance of any service pursuant to an arrangement in which no fee will be charged unless a specified finding or result is attained, or in which the amount of the fee is otherwise dependent upon the finding or result of such service. Solely for purposes of this section, fees shall not be regarded as contingent if fixed by courts or other public authorities or, in tax matters, if determined based on the results of judicial proceedings or the findings of governmental agencies. A licensee’s fees may vary depending, for example, on the complexity of services rendered. (3) The prohibitions contained in this section shall apply during the period in which the licensee is engaged to perform any of the services listed herein and the period covered by any historical financial statements involved in any such listed services.  History: [54-218, added 1993, ch. 239, sec. 22, p. 839; am. 2002, ch. 92, sec. 15, p. 249.]
ID Code § 54-220 (2021)
2021 Idaho Code|Title 54 - PROFESSIONS, VOCATIONS, AND BUSINESSES|Chapter 2 - ACCOUNTANTS|Section 54-220 - USE OF TITLE — VALID LICENSE TO PRACTICE.

54-220. USE OF TITLE — VALID LICENSE TO PRACTICE. (1) No person shall assume or use the title or designation "certified public accountant" or "licensed public accountant" or any other title, designation, words, letters, abbreviations, sign, card or device tending to indicate that such person is a certified public accountant or licensed public accountant unless such person holds a license or is granted privileges as a certified public accountant or licensed public accountant pursuant to chapter 2, title 54, Idaho Code. (2) No person or firm not licensed, granted privileges or registered pursuant to this chapter shall assume or use the title or designation "certified accountant," "chartered accountant," "public accountant," "enrolled accountant," "licensed accountant," "registered accountant," "accredited accountant," or other titles or designation likely to be confused with the titles "certified public accountant" or "licensed public accountant" or use any of the abbreviations "CA," "LA," "LPA," "CPA," "RA," "AA," or similar abbreviation likely to be confused with the abbreviations "CPA" or "LPA." The title "enrolled agent" or "EA" may only be used by individuals so designated by the internal revenue service. Notwithstanding the provisions of this section, the board may adopt rules authorizing and limiting the use of specific titles and designations granted by recognized professional societies or associations. (3) No person, proprietorship, partnership or corporation not licensed or registered pursuant to this chapter shall assume or use any title or designation that includes the words "accountant," "auditor" or "accounting" in connection with any other language, including the language of a report, that implies that such person, proprietorship, partnership or corporation is so licensed or registered or has special competence as an accountant or auditor; provided however, that this subsection does not prohibit any officer, partner, member or employee of any organization from affixing his signature to any statement in reference to the financial affairs of such organization with any wording designating the position, title or office that he holds therein nor prohibit any act of a public official or employee in the performance of his duties as such. (4) No business entity shall provide attest services or compilation reports or assume or use the title "certified public accountants" or "licensed public accountants" or the abbreviation "CPAs," "LPAs" or any other title, designation, words, letters, abbreviations, sign, card or device tending to indicate that such business entity is a firm unless: (a) the business entity is a firm registered pursuant to this chapter, and (b) ownership of the firm is in accord with this chapter and rules promulgated by the board.  History: [54-220, added 1993, ch. 239, sec. 24, p. 841; am. 2002, ch. 92, sec. 17, p. 252; am. 2003, ch. 14, sec. 6, p. 41.]
ID Code § 54-221 (2021)
2021 Idaho Code|Title 54 - PROFESSIONS, VOCATIONS, AND BUSINESSES|Chapter 2 - ACCOUNTANTS|Section 54-221 - ISSUANCE OF A REPORT.

54-221. ISSUANCE OF A REPORT. (1) Only licensees shall issue a report on the financial statements of any other person, firm, organization or governmental unit or offer to render or render any attest or compilation service, as defined herein. This prohibition does not apply to any officer, partner, employee or member of any organization affixing their signature to any statement or report in reference to the financial affairs of such firm or organization with any wording designating the position, title or office that they hold therein; nor prohibit any act of a public official or employee in the performance of their duties as such; nor prohibit the performance by any person of other services involving the use of accounting skills, including the preparation of tax returns, management, financial advisory or consulting services, and the preparation of financial statements without the issuance of reports, as defined in section 54-206, Idaho Code. (2) The prohibition contained in subsection (1) of this section is applicable to issuance, by a person or firm not holding a valid license, of a report using any form of language conventionally used by licensees respecting a review of financial statements or respecting a compilation of financial statements. (3) No licensee or individual granted privileges under section 54-227, Idaho Code, shall perform attest services through any form of business that is not registered under the provisions of section 54-214, Idaho Code, or an equivalent provision of the laws of another state. (4) No licensee shall issue a compilation report through any form of business that is not registered under the provisions of section 54-214, Idaho Code, unless the report discloses the name of the business through which the individual is issuing the report, and the individual: (a) Signs the compilation report identifying the individual as a CPA or LPA; (b) Meets the competency requirements provided in this chapter and by board rule; and (c) Undergoes no less frequently than once every three (3) years, a peer review conducted in such manner as the board shall by rule specify, and such review shall include verification that such individual has met the competency requirements set out in professional standards for such services. (5) A licensee or firm that does not issue reports may issue financial statements without reports only if the financial statements include the disclaimer language of section 54-226(3), Idaho Code.  History: [54-221, added 1993, ch. 239, sec. 26, p. 842; am. 2002, ch. 92, sec. 18, p. 253.]
ID Code § 54-222 (2021)
2021 Idaho Code|Title 54 - PROFESSIONS, VOCATIONS, AND BUSINESSES|Chapter 2 - ACCOUNTANTS|Section 54-222 - VIOLATION OF CHAPTER A MISDEMEANOR.

54-222. VIOLATION OF CHAPTER A MISDEMEANOR. Any violation of any of the provisions of this chapter shall constitute a misdemeanor, and any person, corporation, partnership, proprietorship, member, firm or association of any kind or nature convicted thereof may be punished by a fine not to exceed seven hundred fifty dollars ($750), or six (6) months imprisonment, or both.  History: [(54-222) I.C., sec. 54-219, as added by 1974, ch. 263, sec. 2, p. 1686; am. 1986, ch. 128, sec. 4, p. 335; am. and redesig. 1993, ch. 239, sec. 27, p. 843.]
ID Code § 54-223 (2021)
2021 Idaho Code|Title 54 - PROFESSIONS, VOCATIONS, AND BUSINESSES|Chapter 2 - ACCOUNTANTS|Section 54-223 - INJUNCTION.

54-223. INJUNCTION. Whenever any person, corporation, partnership, proprietorship, firm or association of any kind or nature violates any of the provisions of this chapter, the board, without regard to criminal prosecution, may maintain an action in the name of the state of Idaho to enjoin said person, corporation, partnership, proprietorship, firm or association from any further violations, such action to be brought either in the county in which said acts are claimed to have been or are being committed, in the county where the defendant resides, or in Ada County. Upon the filing of a verified complaint in the district court, the court, if satisfied that the acts complained of have been or probably are being or may be committed, may issue an injunction pendente lite without bond, on request of the board, enjoining the defendant from the commission of any such act or acts constituting said violations. A copy of said complaint shall be served upon the defendant, and the proceedings shall thereafter be conducted as in any other similar civil action. If the commission of said act or acts be established, the court shall enter a decree perpetually enjoining said defendant from committing said act or acts. In case of violation of any injunction issued under the provisions of this section, the court, or the judge thereof at chambers, may summarily try and punish the offender for his contempt of court.  History: [(54-223) I.C., sec. 54-220, as added by 1974, ch. 263, sec. 2, p. 1686; am. 1986, ch. 128, sec. 5, p. 335; am. and redesig. 1993, ch. 239, sec. 28, p. 843.]
ID Code § 54-224 (2021)
2021 Idaho Code|Title 54 - PROFESSIONS, VOCATIONS, AND BUSINESSES|Chapter 2 - ACCOUNTANTS|Section 54-224 - JUDICIAL REVIEW.

54-224. JUDICIAL REVIEW. Any person whose certificate or license shall be revoked or suspended or who is otherwise aggrieved by any final action of the board taken pursuant to section 54-219, Idaho Code, shall have the right to judicial review of such action in accordance with the provisions of the administrative procedure act, chapter 52, title 67, Idaho Code.  History: [(54-224) I.C., sec. 54-222, as added by 1974, ch. 263, sec. 2, p. 1686; am. and redesig. 1993, ch. 239, sec. 29, p. 844.]
ID Code § 54-225 (2021)
2021 Idaho Code|Title 54 - PROFESSIONS, VOCATIONS, AND BUSINESSES|Chapter 2 - ACCOUNTANTS|Section 54-225 - PROSECUTING ATTORNEY — ATTORNEY GENERAL.

54-225. PROSECUTING ATTORNEY — ATTORNEY GENERAL. It shall be the duty of the prosecuting attorney in each county to prosecute violations of this chapter occurring within the county. The attorney general shall act as legal adviser to the board; provided, however, the board may retain private counsel to represent the board.  History: [(54-225) I.C., sec. 54-223, as added by 1974, ch. 263, sec. 2, p. 1686; am. and redesig. 1993, ch. 239, sec. 30, p. 844.]
ID Code § 54-226 (2021)
2021 Idaho Code|Title 54 - PROFESSIONS, VOCATIONS, AND BUSINESSES|Chapter 2 - ACCOUNTANTS|Section 54-226 - INAPPLICABILITY OF CHAPTER.

54-226. INAPPLICABILITY OF CHAPTER. (1) This chapter shall not be construed to prevent any person from rendering tax services, management advisory or consulting services, or from preparing financial statements without the expression of an opinion or an assurance. (2) This chapter shall not be construed to prevent any person from stating that he has prepared, assembled or drafted a financial statement, provided he does not use any additional language which comprises an assurance. (3) The prohibitions of section 54-221, Idaho Code, and the other provisions of this chapter shall not be construed to preclude the use of the following language by any person: "I (We) have prepared the accompanying (financial statements) of (name of entity) as of (time period) for the (period) then ended. This presentation is limited to preparing in the form of financial statements information that is the representation of management (owners). I (We) have not audited or reviewed the accompanying financial statements and, accordingly, do not express an opinion or any other form of assurance on them."  History: [54-226, added 1993, ch. 239, sec. 34, p. 845; am. 2003, ch. 14, sec. 7, p. 42.]
ID Code § 54-227 (2021)
2021 Idaho Code|Title 54 - PROFESSIONS, VOCATIONS, AND BUSINESSES|Chapter 2 - ACCOUNTANTS|Section 54-227 - SUBSTANTIAL EQUIVALENCY.

54-227. SUBSTANTIAL EQUIVALENCY. (1) A person whose principal place of business is not in this state and who has an active certificate and license as a certified public accountant from any state which the board has determined to be substantially equivalent to this chapter shall be presumed to have qualifications substantially equivalent to this state’s requirements and shall have all the privileges of licensees of this state without the need to obtain a license. (2) A person whose principal place of business is not in this state and who has an active certificate and license as a certified public accountant from any state which the board has not determined to be substantially equivalent to this chapter shall be presumed to have qualifications substantially equivalent to this state’s requirements and shall have all the privileges of licensees of this state without the need to obtain a license only if such person demonstrates that his or her qualifications are substantially equivalent to the licensure requirements of this chapter. The requirement to demonstrate substantially equivalent qualifications shall be waived if the applicant has been licensed for no less than four (4) years as a certified public accountant within the previous ten (10) years. (3) Licensees of other states exercising the privilege afforded under this section hereby consent, as a condition of the grant of this privilege: (a) To the personal and subject matter jurisdiction and disciplinary authority of the board; (b) To comply with this chapter and the board’s rules; and (c) To the appointment of the state boards which issued their licenses as their agents upon whom process may be served in any action or proceeding by this state’s board against such licensees. (4) A licensee of this state offering or rendering services or using the CPA title in another state shall be subject to disciplinary action in this state for an act committed in another state for which the licensee would be subject to discipline for an act committed in another state. Notwithstanding the board’s enforcement authority granted by this chapter, the board shall investigate any complaint made by the board of accountancy of another state.  History: [54-227, added 2002, ch. 92, sec. 19, p. 254; am. 2003, ch. 14, sec. 8, p. 42; am. 2008, ch. 128, sec. 10, p. 361.]
ID Code § 54-228 (2021)
2021 Idaho Code|Title 54 - PROFESSIONS, VOCATIONS, AND BUSINESSES|Chapter 2 - ACCOUNTANTS|Section 54-228 - CONSTRUCTION — SEVERABILITY.

54-228. CONSTRUCTION — SEVERABILITY. The provisions of this chapter are hereby declared to be severable and if any provision of this chapter or the application of such provision to any person or circumstance is declared invalid for any reason, such declaration shall not affect the validity of the remaining portions of this act.  History: [54-228, added 2002, ch. 92, sec. 20, p. 254.]
ID Code § 54-301 (2021)
2021 Idaho Code|Title 54 - PROFESSIONS, VOCATIONS, AND BUSINESSES|Chapter 3 - ARCHITECTS|Section 54-301 - SHORT TITLE.

54-301. SHORT TITLE. This chapter shall be known and may be cited as the "Idaho Architecture Practice Act."  History: [54-301, added 2018, ch. 129, sec. 2, p. 270.]
ID Code § 54-302 (2021)
2021 Idaho Code|Title 54 - PROFESSIONS, VOCATIONS, AND BUSINESSES|Chapter 3 - ARCHITECTS|Section 54-302 - LEGISLATIVE INTENT.

54-302. LEGISLATIVE INTENT. The practice of architecture in the state of Idaho is hereby declared to affect the public health, safety and welfare and to be subject to regulation and control in the public interest to protect the public from the unprofessional, improper, unauthorized and unqualified practice of architecture and from unprofessional conduct by persons licensed to practice architecture. This act should be liberally construed to carry out these objectives and purposes.  History: [54-302, added 2018, ch. 129, sec. 2, p. 270.]
ID Code § 54-305 (2021)
2021 Idaho Code|Title 54 - PROFESSIONS, VOCATIONS, AND BUSINESSES|Chapter 3 - ARCHITECTS|Section 54-305 - LICENSE REQUIRED.

54-305. LICENSE REQUIRED. (1) Every person practicing or offering to practice architecture as defined in this chapter and not otherwise exempted shall have a separate license under his own name. A license shall not be issued in the name of any firm or corporation. (2) The holder of a license shall not maintain in the practice of architecture any person who does not hold a license to practice architecture in this state, unless the unlicensed person works under the responsible control of his licensed supervisor.  History: [54-305, added 2018, ch. 129, sec. 2, p. 272.]
ID Code § 54-306 (2021)
2021 Idaho Code|Title 54 - PROFESSIONS, VOCATIONS, AND BUSINESSES|Chapter 3 - ARCHITECTS|Section 54-306 - EXEMPTIONS.

54-306. EXEMPTIONS. Nothing contained in this chapter shall be held or construed to have any application to, or to prevent or affect, the following: (1) The practice of engineering or any other profession or trade for which a license is required under any law of this state, or the practice of consultants, officers and employees of the United States while engaged solely in the practice of architecture for said government. (2) Draftsmen, students, clerks of work, project representatives and others working under the supervision of those lawfully practicing as architects under the provisions of this chapter from acting under the instruction, control or supervision of their supervisors, or to prevent the employment of clerks of work or inspectors of buildings paid by the owners from acting, if under the control or direction of a licensed architect who has prepared the drawings and specifications for the building. (3) The rendering of any architectural service required in the erection, enlargement, alteration or repair of any building, where the building is to be or is used as a single or multiple family residence not exceeding three (3) units or three (3) stories in height; or as a farm building; or for the purpose of outbuildings or auxiliary buildings in connection with the residential or farm premises. (4) The rendering of any architectural service required in the erection, enlargement, alteration or repair of any building that does not involve the public health or safety. (5) The preparation of shop drawings by persons other than architects for use in connection with the execution of their work; or the preparation of drawings of fixtures or other appliances or equipment, or for any work necessary to provide for their installation. (6) Expert consultation rendered to an architect by a consultant, whether licensed or not, employed by the architect to consult, advise and assist as long as the architect approves, adopts and is responsible for the results of the consultation, advice and assistance. (7) An intern working under the supervision of a licensed architect, including the use of the title "architectural intern," as may be established and limited by board rule.  History: [54-306, added 2018, ch. 129, sec. 2, p. 272.]
ID Code § 54-307 (2021)
2021 Idaho Code|Title 54 - PROFESSIONS, VOCATIONS, AND BUSINESSES|Chapter 3 - ARCHITECTS|Section 54-307 - BOARD — ORGANIZATION AND MEETINGS.

54-307. BOARD — ORGANIZATION AND MEETINGS. (1) There is hereby created in the division of occupational and professional licenses a board of architectural examiners.  (2) The board shall consist of six (6) members, five (5) of whom shall be architects and shall have been residents of and lawfully practicing architects within the state of Idaho for a period of at least five (5) years directly preceding appointment, and one (1) of whom shall be a member of the public with an interest in the rights of the consumers of architectural services. At all times, the board shall have at least one (1) member who is engaged primarily in professional architectural education. (3) The regular term of office of a member shall begin as of the first Monday immediately following the date of his appointment and shall continue for five (5) years thereafter and until his successor shall have been appointed and accepted his appointment. A member appointed to fill a vacancy occasioned otherwise than by expiration of a term shall serve the unexpired term of his predecessor. No members shall be appointed for a period exceeding two (2) consecutive terms. Any member who has served two (2) consecutive terms may be reappointed after a lapse of five (5) years from the termination date of his last term. (4) Board members shall be appointed by the governor and shall serve at the pleasure of the governor.  (5) In the event of death, resignation, incapacity, disqualification or removal, a vacancy in membership shall be declared by the board and filled for the unexpired portion of the term in the same manner as the original appointment.  (6) The board shall, at least annually, hold a meeting and elect a chairman. The board may hold additional meetings at the call of the chairman or at the request of any two (2) members of the board. (7) A majority of the members of the board shall constitute a quorum. (8) Members of the board shall receive an honorarium and be reimbursed for expenses as provided in section 59-509(p), Idaho Code.  History: [54-307, added 2018, ch. 129, sec. 2, p. 273; am. 2021, ch. 222, sec. 4, p. 624.]