reglab/housing_qa huggingface dataset:
CO Code § 12-100-108 (2021)
2021 Colorado Code|Title 12 - Professions and Occupations|Article 100 - Accountants|§ 12-100-108. Educational and Experience Requirements - Rules

  On and after July 1, 2015, a person meets the educational and experience requirements necessary to be issued a certificate of certified public accountant if the applicant:     Has a baccalaureate or higher degree conferred by an accredited college or university with an accounting program approved by the board or has a baccalaureate with a nonaccounting concentration supplemented by what the board determines to be the equivalent of an accounting concentration, including related courses in other areas of business administration; and (a) (I) Has a baccalaureate or higher degree conferred by an accredited college or university with an accounting program approved by the board or has a baccalaureate with a nonaccounting concentration supplemented by what the board determines to be the equivalent of an accounting concentration, including related courses in other areas of business administration; and    Has completed at least one hundred fifty semester hours of college education approved by the board;       Has successfully completed a course of study concerning the subject of professional ethics approved by the board and passed a written examination concerning the subject prepared and given by educational institutions or professional organizations deemed qualified by the board to administer the examination; and    Has one year's experience that:   Meets the requirements set by the board by rule;    Is in any type of service or advice involving the use of accounting, attest, compilation, management advisory, financial advisory, tax, or consulting skills, which may be gained through employment in government, industry, academia, or public practice; and    Is verified by an actively licensed certified public accountant who meets the requirements set by the board by rule.            History. Source: L. 2019: Entire title R&RE with relocations,(HB 19-1172), ch. 136, p. 798, § 1, effective October 1.    Editor's note:   This section is similar to former § 12-2-109 as it existed prior to 2019.   ANNOTATION   This section requires that alternative methods for certification be made available to applicants. Ettelman v. State Bd. of Accountancy, 849 P.2d 795 (Colo. App. 1992) (decided under former law).
CO Code § 12-100-109 (2021)
2021 Colorado Code|Title 12 - Professions and Occupations|Article 100 - Accountants|§ 12-100-109. Examinations - Reexaminations - Rules

  The board shall provide licensure examinations as often as necessary to provide candidates a reasonable opportunity to take the examination. Examinations shall adequately test a candidate's knowledge of accounting, auditing, and any other related subject the board deems relevant and necessary. Any additional examination subject shall be designated by the board by rule. The board shall set the passing score for an examination at a level to adequately reflect the minimum level of competency necessary for the practice of accountancy.    The board shall establish by rule the standards for granting conditional examination credit for candidates who pass one or more but not all of the sections of the examination.    The board may use the standard examinations and advisory grading service promulgated by the American Institute of Certified Public Accountants, which examination shall be deemed prima facie to meet the requirements of this section.    A candidate for a certificate of certified public accountant who meets the educational requirements set by the board by rule is entitled to take an examination.    Any candidate who has passed any or all sections of an examination in another state shall be credited for passing the sections if the sections passed are determined by the board to be equivalent to sections of the examination offered in this state and if the testing requirements in the other state are substantially the same as in this state.    If a candidate fails an examination or fails to pass in all subjects as provided in subsection (5) of this section, the board may require the candidate to take additional study before taking another examination.     History. Source: L. 2019: Entire title R&RE with relocations,(HB 19-1172), ch. 136, p. 798, § 1, effective October 1.    Editor's note:   This section is similar to former § 12-2-111 as it existed prior to 2019.
CO Code § 12-100-110 (2021)
2021 Colorado Code|Title 12 - Professions and Occupations|Article 100 - Accountants|§ 12-100-110. Approval of Schools

  The board shall approve the accounting program of the schools that meet the following requirements:   The school has a curriculum designed to give the candidate proficiency in those subjects in which the candidate must pass an examination to be licensed.    The school shall have adequate equipment and resources, including suitable facilities for practical instruction and shall maintain an adequate professional library. It shall provide a sufficient number of full-time salaried instructors with satisfactory professional training. It shall provide a satisfactory major in accountancy and allied subjects. It shall require for admission the satisfactory completion of an approved four-year secondary school course of study or the equivalent.       If any applicant is a graduate from a school that has not at the time of the filing of the application been approved by the board, the board may make an investigation to determine whether or not the school did, at the time of the applicant's attendance, meet the requirements set forth in subsection (1) of this section. If the board finds that the school did, at that time, meet the requirements set forth in that subsection, the board may approve the school as of the time of the applicant's graduation from the school.    The board may, after a hearing, withdraw its approval of any school that fails to meet the requirements of the law and the standards of the board. The board shall give notice to the school complained against and shall hold a hearing on the complaint within a reasonable time after notice is given.    Before disapproving any school for which approval is sought, the board shall give notice to the school of its contemplated action and shall hold a hearing within a reasonable time after notice is given, affording the school an opportunity to be heard.     History. Source: L. 2019: Entire title R&RE with relocations,(HB 19-1172), ch. 136, p. 799, § 1, effective October 1.    Editor's note:   This section is similar to former § 12-2-112 as it existed prior to 2019.
CO Code § 12-100-111 (2021)
2021 Colorado Code|Title 12 - Professions and Occupations|Article 100 - Accountants|§ 12-100-111. Issuance of Certificate by Reciprocity

 The board may issue a certificate of certified public accountant to an applicant who satisfies the requirements of the occupational credential portability program.   History. Source: L. 2019: Entire title R&RE with relocations,(HB 19-1172), ch. 136, p. 800, § 1, effective October 1. L. 2020: Entire section amended,(HB 20-1326), ch. 126, p. 532, § 7, effective June 25.    Editor's note:   This section is similar to former § 12-2-113 as it existed prior to 2019.   Cross references:   For the short title (“Red Tape Reduction Act”) and the legislative declaration in HB 20-1326, see sections 1 and 2 of chapter 126, Session Laws of Colorado 2020.
CO Code § 12-100-113 (2021)
2021 Colorado Code|Title 12 - Professions and Occupations|Article 100 - Accountants|§ 12-100-113. Status - Retired - Inactive

  Retired status.   Any person who has received from the board and holds a certificate of certified public accountant, including an expired certificate of certified public accountant that remains subject to renewal, reactivation, or reinstatement, may apply to the board for retired status. The board may grant retired status by issuing a retired status certificate of certified public accountant to any person who meets established conditions prescribed by the board.    Any person issued a retired status certificate of certified public accountant may be styled and known as a “retired certified public accountant” or “retired C.P.A.”    During the time a certified public accountant remains in a retired status, the person shall not perform those acts set forth in section 12-100-116 (1)(a) and (1)(b). The board retains jurisdiction over retired status certified public accountants.       Inactive status.   The holder of a certificate of certified public accountant, upon notice to the board in any form or manner designated by the board, shall have the holder's name transferred to an inactive list and shall not be required to comply with the continuing education requirements for certificate renewal pursuant to section 12-100-115 so long as the holder remains inactive. Each inactive certificant shall register in the same manner as active certificate holders and pay a fee pursuant to section 12-20-202 (1). To resume the practice of public accounting as a certified public accountant, the holder must file an application, meet any education requirements imposed by the board, and pay a fee as established by the director.    During the time a certified public accountant remains in an inactive status, the certified public accountant shall not perform those acts restricted to active certified public accountants pursuant to section 12-100-116 (1)(a). The board retains jurisdiction over inactive certified public accountants for the purposes of disciplinary action pursuant to section 12-100-120.        History. Source: L. 2019: Entire title R&RE with relocations,(HB 19-1172), ch. 136, p. 801, § 1, effective October 1; entire section amended,(SB 19-155), ch. 235, p. 2334, § 14, effective October 1.    Editor's note:      This section is similar to former § 12-2-115.5 as it existed prior to 2019. (1) (a) This section is similar to former § 12-2-115.5 as it existed prior to 2019.    § 12-100-119 was relocated to subsection (2) in 2019.       Before its relocation in 2019, this section was amended in SB 19-155. Those amendments were superseded by the repeal and reenactment of this title 12, effective October 1, 2019. For those amendments to the former section in effect from July 1, 2019, to October 1, 2019, see SB 19-155, chapter 235, Session Laws of Colorado 2019.
CO Code § 12-100-115 (2021)
2021 Colorado Code|Title 12 - Professions and Occupations|Article 100 - Accountants|§ 12-100-115. Continuing Education - Rules

     As a condition of renewing, reactivating, or reinstating a certificate of certified public accountant, every applicant shall comply with continuing education requirements adopted by the board.    A nonresident certificate holder applying to renew, reactivate, or reinstate a certificate of certified public accountant issued in this state that demonstrates compliance, through an attestation submitted with a renewal, reactivation, or reinstatement application, with the continuing education requirements for renewal, reactivation, or reinstatement of a certificate in the state in which the certificate holder's principal place of business is located is deemed to have satisfied the continuing education requirements of this section.       The board shall promulgate rules governing the following:   The basic requirements for continuing education; except that the board shall not require continuing education of more than eighty hours every two years;    A delineation of qualifying programs;    A system of control and reporting.       In exercising its power under subsection (2) of this section, the board shall, as a basis for a high standard of practice by certified public accountants, establish requirements that will assure reasonable currency of knowledge. The requirements shall assure that a variety of alternative means of compliance with continuing education requirements are available to certificate holders and shall take cognizance of specialized areas of practice.    The board shall make exceptions from continuing education requirements for holders of certificates who are not engaged in public practice or who cannot continue their education for reasons of health, military service, or other good cause. If the holders of certificates return to the practice of public accounting, the holders of certificates shall meet the continuing education requirements as the board may determine.    The board shall determine in each case whether a holder of certificate of certified public accountant has complied with continuing education requirements adopted by the board or has demonstrated compliance, in accordance with subsection (1)(b) of this section, with the continuing education requirements of the state in which the certificate holder's principal place of business is located.     History. Source: L. 2019: Entire title R&RE with relocations,(HB 19-1172), ch. 136, p. 807, § 1, effective October 1; (1) and (5) amended,(SB 19-155), ch. 235, p. 2335, § 15, effective October 1.    Editor's note:    This section is similar to former § 12-2-119 as it existed prior to 2019.    Before its relocation in 2019, this section was amended in SB 19-155. Those amendments were superseded by the repeal and reenactment of this title 12, effective October 1, 2019. For those amendments to the former section in effect from July 1, 2019, to October 1, 2019, see SB 19-155, chapter 235, Session Laws of Colorado 2019.
CO Code § 12-100-118 (2021)
2021 Colorado Code|Title 12 - Professions and Occupations|Article 100 - Accountants|§ 12-100-118. Single Act Evidence of Practice

 Any person who displays, utters, or causes to be displayed or uttered a card, sign, advertisement, or other printed, engraved, or written instrument or device bearing the person's name in conjunction with the words “certified public accountant”, the abbreviation “C.P.A.”, or any title, designation, or abbreviation prohibited by section 12-100-112 may be presumed in any action brought under section 12-100-124 to have held himself or herself out to be a certified public accountant holding an active certificate of certified public accountant pursuant to section 12-100-107 . In any legal action brought under this article 100, evidence of the commission of a single act prohibited by this article 100 is sufficient to justify an injunction.   History. Source: L. 2019: Entire title R&RE with relocations,(HB 19-1172), ch. 136, p. 811, § 1, effective October 1.    Editor's note:   This section is similar to former § 12-2-122 as it existed prior to 2019.
CO Code § 12-100-119 (2021)
2021 Colorado Code|Title 12 - Professions and Occupations|Article 100 - Accountants|§ 12-100-119. Inactive certificant.(repealed)

 History. Source: L. 2019: Entire title R&RE with relocations,(HB 19-1172), ch. 136, p. 811, § 1, effective October 1; entire section repealed,(SB 19-155), ch. 235, p. 2338, § 21, effective October 1.    Editor's note:      This section was similar to former § 12-2-122.5 as it existed prior to 2019. (1) (a) This section was similar to former § 12-2-122.5 as it existed prior to 2019.    This section was repealed and relocated to § 12-100-113 (2) in 2019.       Before its relocation in 2019, this section was repealed in SB 19-155, effective July 1, 2019. It was then also repealed in its current location in SB 19-155, effective October 1, 2019. See sections 11 and 21 of chapter 235, Session Laws of Colorado 2019.
CO Code § 12-100-121 (2021)
2021 Colorado Code|Title 12 - Professions and Occupations|Article 100 - Accountants|§ 12-100-121. Response to Board Communication

 A certificant shall, at the request of the board, respond to communications from the board within thirty days after the mailing of any communication.   History. Source: L. 2019: Entire title R&RE with relocations,(HB 19-1172), ch. 136, p. 814, § 1, effective October 1.    Editor's note:   This section is similar to former § 12-2-123.5 as it existed prior to 2019.
CO Code § 12-100-122 (2021)
2021 Colorado Code|Title 12 - Professions and Occupations|Article 100 - Accountants|§ 12-100-122. Revocation or Suspension of Partnership, Professional Corporation, or Limited Liability Company Registration

  After notice and hearing as provided in section 12-100-123, the board shall revoke the registration of a partnership, professional corporation, or limited liability company if, at the time of the hearing, the partnership, professional corporation, or limited liability company does not have all the qualifications prescribed by the section of this article 100 under which it qualified for registration.    After notice and hearing as provided in section 12-100-123, the board may take disciplinary or other action against a registrant as authorized by section 12-20-404 for any of the causes enumerated in section 12-100-120 or for the following additional causes:   The revocation, suspension, or refusal to renew the certificate of any partner, shareholder, or member;    The cancellation, revocation, suspension, or refusal to renew the authority of the partnership or any partner thereof to practice public accounting in any other jurisdiction;    The cancellation, revocation, suspension, or refusal to renew the authority of the professional corporation, limited liability company, or foreign corporation or limited liability company or any shareholder or member thereof to practice public accounting by any other state or federal jurisdiction, or jurisdiction outside the United States or the public company accounting oversight board, created by the federal “Sarbanes-Oxley Act of 2002”, 15 U.S.C. sec. 7201 et seq., as amended.        History. Source: L. 2019: Entire title R&RE with relocations,(HB 19-1172), ch. 136, p. 814, § 1, effective October 1.    Editor's note:   This section is similar to former § 12-2-124 as it existed prior to 2019.
CO Code § 12-100-125 (2021)
2021 Colorado Code|Title 12 - Professions and Occupations|Article 100 - Accountants|§ 12-100-125. Judicial Review

  Section 12-20-408 governs judicial review of a final action or order of the board.    For the purposes of review, the residence of the board shall be the city and county of Denver.     History. Source: L. 2019: Entire title R&RE with relocations,(HB 19-1172), ch. 136, p. 818, § 1, effective October 1.    Editor's note:   This section is similar to former § 12-2-127 as it existed prior to 2019.   ANNOTATION   Annotator's note. The following annotations include cases decided under former provisions similar to this section.   Under the legislative requirements of investigation and notice, one who was called upon to answer charges could not invalidate the final order of the board following a full and open hearing on the ground that in the necessary preliminary investigation a member of the board had reached the conclusion that there was sufficient evidence to justify the filing of charges. McGee v. State Bd. of Accountancy, 169 Colo. 87 , 453 P.2d 800 (1969).   Where the views of the member had been reached in the performance of his investigative duty as a member of the state board of accountancy, such an opinion by one of three members of the board which acted unanimously did not justify the supreme court in invalidating the final judgment of the board where the record further showed that petitioner had been given a full and fair hearing in which the evidence abundantly supported the findings of the board. McGee v. State Bd. of Accountancy, 169 Colo. 87 , 453 P.2d 800 (1969).   A court would not be justified in interfering with helpful staff preliminary conferences to expedite the settlement of details without a very definite showing of prejudice to an aggrieved party or eventual denial of a fair hearing. McGee v. State Bd. of Accountancy, 169 Colo. 87 , 453 P.2d 800 (1969).
CO Code § 12-100-126 (2021)
2021 Colorado Code|Title 12 - Professions and Occupations|Article 100 - Accountants|§ 12-100-126. Reconsideration and Review of Action of Board

 The board, on its own motion or upon application, at any time after the imposition of any discipline as provided in section 12-100-120 (1) , may reconsider its prior action and reinstate or restore the license or terminate probation or reduce the severity of its prior disciplinary action. The taking of any further action, or the holding of a hearing with respect thereto, shall rest in the sole discretion of the board.   History. Source: L. 2019: Entire title R&RE with relocations,(HB 19-1172), ch. 136, p. 818, § 1, effective October 1.    Editor's note:   This section is similar to former § 12-2-128 as it existed prior to 2019.
CO Code § 12-100-127 (2021)
2021 Colorado Code|Title 12 - Professions and Occupations|Article 100 - Accountants|§ 12-100-127. Unauthorized Practice - Penalties

 Any person who violates section 12-100-112 or 12-100-116 (1)(a) is subject to penalties pursuant to section 12-20-407 (1)(a) .   History. Source: L. 2019: Entire title R&RE with relocations,(HB 19-1172), ch. 136, p. 818, § 1, effective October 1.    Editor's note:   This section is similar to former § 12-2-129 as it existed prior to 2019.
CO Code § 12-100-128 (2021)
2021 Colorado Code|Title 12 - Professions and Occupations|Article 100 - Accountants|§ 12-100-128. Ownership of Accountant's Working Papers

 All statements, records, schedules, working papers, and memoranda made by a certified public accountant incident to or in the course of professional service to a client by the certified public accountant, except financial statements submitted by a certified public accountant to a client and books and records prepared for the use of the client, shall be and remain the property of the certified public accountant in the absence of an express agreement to the contrary between the certified public accountant and the client.   History. Source: L. 2019: Entire title R&RE with relocations,(HB 19-1172), ch. 136, p. 819, § 1, effective October 1.    Editor's note:   This section is similar to former § 12-2-130 as it existed prior to 2019.   Cross references:   For the statutory privilege with respect to testimony concerning communications between a certified public accountant and the accountant's client, see § 13-90-107 (1)(f) .
CO Code § 12-100-129 (2021)
2021 Colorado Code|Title 12 - Professions and Occupations|Article 100 - Accountants|§ 12-100-129. Ownership of State Auditor's Working Papers

 Except for reports submitted to the legislative audit committee and books and records prepared for use by such committee, all statements, records, schedules, working papers, and memoranda prepared by a certified public accountant in the employ of the state auditor's office, in the course of professional service to the legislative audit committee, shall be and remain the property of the state auditor's office and shall be kept confidential unless a majority of the members of the legislative audit committee vote to open such documents.   History. Source: L. 2019: Entire title R&RE with relocations,(HB 19-1172), ch. 136, p. 819, § 1, effective October 1.    Editor's note:   This section is similar to former § 12-2-130.5 as it existed prior to 2019.
CO Code § 12-100-130 (2021)
2021 Colorado Code|Title 12 - Professions and Occupations|Article 100 - Accountants|§ 12-100-130. Repeal of Article - Subject to Review

 This article 100 is repealed, effective September 1, 2030. Before the repeal, the state board of accountancy is scheduled for review in accordance with section 24-34-104 .   History. Source: L. 2019: Entire title R&RE with relocations,(HB 19-1172), ch. 136, p. 819, § 1, effective October 1; entire section amended,(SB 19-155), ch. 235, p. 2337, § 20, effective October 1.    Editor's note:    This section is similar to former § 12-2-132 as it existed prior to 2019.    Before its relocation in 2019, this section was amended in SB 19-155. Those amendments were superseded by the repeal and reenactment of this title 12, effective October 1, 2019. For those amendments to the former section in effect from July 1, 2019, to October 1, 2019, see SB 19-155, chapter 235, Session Laws of Colorado 2019.