reglab/housing_qa huggingface dataset:
CA Bus & Prof Code § 5058.4 (2021)
2021 California Code|Business and Professions Code - BPC|DIVISION 3 - PROFESSIONS AND VOCATIONS GENERALLY|CHAPTER 1 - Accountants|ARTICLE 3 - Application of Chapter|Section 5058.4.

5058.4.  The holder of a permit in a military inactive status issued by the board pursuant to Section 5070.2, when lawfully using the title “certified public accountant,” the CPA designation, or any other reference that would suggest that the person is licensed by the board, on materials such as correspondence, Internet Web sites, business cards, nameplates, or name plaques, shall place the term “military inactive” immediately after that title, designation, or reference.(Added by Stats. 2012, Ch. 411, Sec. 1. (SB 1405) Effective January 1, 2013.)
CA Bus & Prof Code § 5060 (2021)
2021 California Code|Business and Professions Code - BPC|DIVISION 3 - PROFESSIONS AND VOCATIONS GENERALLY|CHAPTER 1 - Accountants|ARTICLE 3.5 - Standards of Professional Conduct|Section 5060.

5060.  (a) No person or firm may practice public accountancy under any name which is false or misleading.(b) No person or firm may practice public accountancy under any name other than the name under which the person or firm holds a valid permit to practice issued by the board.(c) Notwithstanding subdivision (b), a sole proprietor may practice under a name other than the name set forth on his or her permit to practice, provided the name is registered by the board, is in good standing, and complies with the requirements of subdivision (a).(d) The board may adopt regulations to implement, interpret, and make specific the provisions of this section including, but not limited to, regulations designating particular forms of names as being false or misleading.(Amended by Stats. 1998, Ch. 878, Sec. 37. Effective January 1, 1999.)
CA Bus & Prof Code § 5062 (2021)
2021 California Code|Business and Professions Code - BPC|DIVISION 3 - PROFESSIONS AND VOCATIONS GENERALLY|CHAPTER 1 - Accountants|ARTICLE 3.5 - Standards of Professional Conduct|Section 5062.

5062.  A licensee shall issue a report which conforms to professional standards upon completion of a compilation, review or audit of financial statements.(Added by Stats. 1990, Ch. 1393, Sec. 1.3.)
CA Bus & Prof Code § 5062.2 (2021)
2021 California Code|Business and Professions Code - BPC|DIVISION 3 - PROFESSIONS AND VOCATIONS GENERALLY|CHAPTER 1 - Accountants|ARTICLE 3.5 - Standards of Professional Conduct|Section 5062.2.

5062.2.  A licensee shall not accept employment with a publicly traded corporation or its affiliate within 12 months of the date of issuance of a financial statement report if both of the following criteria are met:(a) The licensee has participated in an audit engagement for the corporation and held responsibility, with respect to the audit engagement, requiring the licensee to exercise significant judgment in the audit process. Responsibilities meeting the requirements of this subdivision include, but are not limited to, positions, however titled, where the licensee was the person in charge of the fieldwork, up through positions where the licensee was a partner on the engagement.(b) The employment would permit the licensee to exercise significant authority over accounting or financial reporting, including authority over the controls related to those functions.(Added by Stats. 2002, Ch. 232, Sec. 1. Effective January 1, 2003.)
CA Bus & Prof Code § 5063.1 (2021)
2021 California Code|Business and Professions Code - BPC|DIVISION 3 - PROFESSIONS AND VOCATIONS GENERALLY|CHAPTER 1 - Accountants|ARTICLE 3.5 - Standards of Professional Conduct|Section 5063.1.

5063.1.  Within 10 days of entry of a conviction described in paragraph (1) of subdivision (a) of Section 5063 or a judgment described in subdivision (c) of Section 5063 by a court of this state, the court that rendered the conviction or judgment shall report that fact to the board and provide the board with a copy of the conviction or judgment and any orders or opinions of the court accompanying or ordering the conviction or judgment.(Added by Stats. 2002, Ch. 231, Sec. 7. Effective January 1, 2003.)
CA Bus & Prof Code § 5063.2 (2021)
2021 California Code|Business and Professions Code - BPC|DIVISION 3 - PROFESSIONS AND VOCATIONS GENERALLY|CHAPTER 1 - Accountants|ARTICLE 3.5 - Standards of Professional Conduct|Section 5063.2.

5063.2.  Within 30 days of payment of all or any portion of any civil action settlement or arbitration award against a licensee of the board in which the amount or value of the settlement or arbitration award is thirty thousand dollars ($30,000) or greater, any insurer or licensed surplus broker providing professional liability insurance to that licensee shall report to the board the name of the licensee, the amount or value of the settlement or arbitration award, the amount paid by the insurer or licensed surplus broker, and the identity of the payee.(Added by Stats. 2002, Ch. 231, Sec. 8. Effective January 1, 2003.)
CA Bus & Prof Code § 5063.3 (2021)
2021 California Code|Business and Professions Code - BPC|DIVISION 3 - PROFESSIONS AND VOCATIONS GENERALLY|CHAPTER 1 - Accountants|ARTICLE 3.5 - Standards of Professional Conduct|Section 5063.3.

5063.3.  (a) No confidential information obtained by a licensee, in his or her professional capacity, concerning a client or a prospective client shall be disclosed by the licensee without the written permission of the client or prospective client, except the following:(1) Disclosures made by a licensee in compliance with a subpoena or a summons enforceable by order of a court.(2) Disclosures made by a licensee regarding a client or prospective client to the extent the licensee reasonably believes it is necessary to maintain or defend himself or herself in a legal proceeding initiated by the client or prospective client.(3) Disclosures made by a licensee in response to an official inquiry from a federal or state government regulatory agency.(4) Disclosures made by a licensee or a licensee’s duly authorized representative to another licensee or person in connection with a proposed sale or merger of the licensee’s professional practice, provided the parties enter into a written nondisclosure agreement with regard to all client information shared between the parties.(5) Disclosures made by a licensee to either of the following:(A) Another licensee to the extent necessary for purposes of professional consultation.(B) Organizations that provide professional standards review and ethics or quality control peer review.(6) Disclosures made when specifically required by law.(7) Disclosures specified by the board in regulation.(b) In the event that confidential client information may be disclosed to persons or entities outside the United States of America in connection with the services provided, the licensee shall inform the client in writing and obtain the client’s written permission for the disclosure.(Amended by Stats. 2017, Ch. 429, Sec. 13. (SB 547) Effective January 1, 2018.)
CA Bus & Prof Code § 5063.10 (2021)
2021 California Code|Business and Professions Code - BPC|DIVISION 3 - PROFESSIONS AND VOCATIONS GENERALLY|CHAPTER 1 - Accountants|ARTICLE 3.5 - Standards of Professional Conduct|Section 5063.10.

5063.10.  (a) Any restatement of a financial statement that is included in any report filed with the United States Securities and Exchange Commission shall be exempt from the requirement described in paragraph (1) of subdivision (b) of Section 5063.(b) Nothing in this section shall be construed to require the reporting of any restatement of a financial statement that is not required to be submitted to the board pursuant to the regulations adopted by the board in effect on the date this section becomes operative.(Added by Stats. 2011, Ch. 448, Sec. 7. (SB 543) Effective January 1, 2012.)
CA Bus & Prof Code § 5070 (2021)
2021 California Code|Business and Professions Code - BPC|DIVISION 3 - PROFESSIONS AND VOCATIONS GENERALLY|CHAPTER 1 - Accountants|ARTICLE 4 - Applications, Registrations, Permits Generally|Section 5070.

5070.  (a) Permits to engage in the practice of public accountancy in this state shall be issued by the board only to holders of the certificate of certified public accountant issued under this chapter and to those partnerships, corporations, and other persons who, upon application approved by the board, are registered with the board under this chapter. Notwithstanding any other law, the board may register an entity organized and authorized to practice public accountancy under the laws of another state for the purpose of allowing that entity to satisfy the registration requirement set forth in Section 5096.12, if (1) the certified public accountants providing services in California qualify for the practice privilege, and (2) the entity satisfies all other requirements to register in this state, other than its form of legal organization.(b) All applicants for registration shall furnish satisfactory evidence that the applicant is entitled to registration and shall pay the fee as provided in Article 8 (commencing with Section 5130). Every partnership, corporation, and other person to whom a permit is issued shall, in addition to any other fee that may be payable, pay the initial permit fee provided in Article 8 (commencing with Section 5130).(c) Each applicant who has a valid email address shall report to the board that email address at the time of application or registration.(d) Each partnership, corporation, and other person issued a permit by the board to practice as a certified public accountant or as a public accountant shall be furnished with a suitable certificate evidencing that registration.(Amended by Stats. 2021, Ch. 300, Sec. 3. (AB 298) Effective January 1, 2022.)
CA Bus & Prof Code § 5070.1 (2021)
2021 California Code|Business and Professions Code - BPC|DIVISION 3 - PROFESSIONS AND VOCATIONS GENERALLY|CHAPTER 1 - Accountants|ARTICLE 4 - Applications, Registrations, Permits Generally|Section 5070.1.

5070.1.  (a) The board may establish, by regulation, a system for the placement of a license into a retired status, upon application, for certified public accountants and public accountants who are not actively engaged in the practice of public accountancy or any activity that requires them to be licensed by the board.(b) No licensee with a license in a retired status shall engage in any activity for which a permit is required.(c) The board shall deny an applicant’s application to place a license in a retired status if the permit is subject to an outstanding order of the board, is suspended, revoked, or otherwise punitively restricted by the board, or is subject to disciplinary action under this chapter.(d) (1) The holder of a license that was canceled pursuant to Section 5070.7 may apply for the placement of that license in a retired status pursuant to subdivision (a).(2) Upon approval of an application made pursuant to paragraph (1), the board shall reissue that license in a retired status.(3) The holder of a canceled license that was placed in retired status between January 1, 1994, and January 1, 1999, inclusive, shall not be required to meet the qualifications established pursuant to subdivision (e), but shall be subject to all other requirements of this section.(e) The board shall establish minimum qualifications to place a license in retired status.(f) The board may exempt the holder of a license in a retired status from the renewal requirements described in Section 5070.5.(g) The board shall establish minimum qualifications for the restoration of a license in a retired status to an active status. These minimum qualifications shall include, but are not limited to, continuing education and payment of a fee as provided in subdivision (h) of Section 5134.(h) The board shall not restore to active or inactive status a license that was canceled by operation of law, pursuant to subdivision (a) of Section 5070.7, and then placed into retired status pursuant to subdivision (d). The individual shall instead apply for a new license, as described in subdivision (c) of Section 5070.7, in order to restore the individual’s license.(i) At the time of application, if the applicant has a valid email address, the applicant shall provide that email address to the board.(Amended by Stats. 2019, Ch. 359, Sec. 6. (AB 1521) Effective January 1, 2020.)
CA Bus & Prof Code § 5070.2 (2021)
2021 California Code|Business and Professions Code - BPC|DIVISION 3 - PROFESSIONS AND VOCATIONS GENERALLY|CHAPTER 1 - Accountants|ARTICLE 4 - Applications, Registrations, Permits Generally|Section 5070.2.

5070.2.  (a) (1) Beginning January 1, 2014, a holder of a permit may apply to have the holder’s permit placed in a military inactive status if the holder of a permit is engaged in, and provides sufficient evidence of, active duty as a member of the California National Guard or the United States Armed Forces.(2) The board shall deny an applicant’s application for a military inactive status permit if the permit issued pursuant to Section 5070 is canceled or if it is suspended, revoked, or otherwise punitively restricted by the board or subject to disciplinary action under this chapter. At the time of application, if the applicant has a valid email address, the applicant shall provide that email address to the board.(b) No holder of a permit in a military inactive status shall engage in any activity for which a permit is required.(c) The holder of a permit in a military inactive status shall be exempt from all of the following:(1) Payment of the biennial renewal fee described in subdivision (f) of Section 5134.(2) The continuing education requirements of Section 5027.(3) The peer review requirements of Section 5076.(d) In order to convert a permit status from military inactive status prior to discharge from active duty as a member of the California National Guard or the United States Armed Forces, the holder of a permit in a military inactive status shall comply with all of the following requirements:(1) Pay the current biennial renewal fee described in subdivision (f) of Section 5134.(2) Meet continuing education requirements as prescribed by the board.(3) Meet the peer review requirements as prescribed by the board.(e) The holder of a permit in a military inactive status shall, within one year from discharge from active duty as a member of the California National Guard or the United States Armed Forces, comply with all of the following requirements:(1) Provide evidence to the board of the discharge date.(2) Pay the current biennial renewal fee described in subdivision (f) of Section 5134.(3) Meet continuing education requirements as prescribed by the board.(4) Meet the peer review requirements as prescribed by the board.(f) The board may adopt regulations as necessary to administer this section.(Amended by Stats. 2019, Ch. 359, Sec. 7. (AB 1521) Effective January 1, 2020.)
CA Bus & Prof Code § 5070.5 (2021)
2021 California Code|Business and Professions Code - BPC|DIVISION 3 - PROFESSIONS AND VOCATIONS GENERALLY|CHAPTER 1 - Accountants|ARTICLE 4 - Applications, Registrations, Permits Generally|Section 5070.5.

5070.5.  (a) (1) A permit issued under this chapter to a certified public accountant or a public accountant expires at 12 midnight on the last day of the month of the legal birthday of the licensee during the second year of a two-year term if not renewed.(2) To renew an unexpired permit, a permitholder shall, before the time at which the permit would otherwise expire, apply for renewal on a form prescribed by the board, pay the renewal fee prescribed by this chapter, and give evidence satisfactory to the board that the permitholder has complied with the continuing education provisions of this chapter.(3) Each applicant for renewal who has a valid email address shall report that email address to the board on the renewal form described in paragraph (1).(b) A permit to practice as an accountancy partnership or an accountancy corporation expires at 12 midnight on the last day of the month in which the permit was initially issued during the second year of a two-year term if not renewed. To renew an unexpired permit, the permitholder shall, before the time at which the permit would otherwise expire, apply for renewal on a form prescribed by the board, pay the renewal fee prescribed by this chapter, and provide evidence satisfactory to the board that the accountancy partnership or accountancy corporation is in compliance with this chapter.(c) On or before July 1, 2020, each permitholder who has a valid email address shall provide that email address to the board.(d) A permitholder shall notify the board within 30 days of any change to their email address on file with the board. The board may periodically, as it determines necessary, require permitholders to confirm that their email address on file with the board is current.(Amended by Stats. 2021, Ch. 300, Sec. 4. (AB 298) Effective January 1, 2022.)
CA Bus & Prof Code § 5070.6 (2021)
2021 California Code|Business and Professions Code - BPC|DIVISION 3 - PROFESSIONS AND VOCATIONS GENERALLY|CHAPTER 1 - Accountants|ARTICLE 4 - Applications, Registrations, Permits Generally|Section 5070.6.

5070.6.  Except as otherwise provided in this chapter, an expired permit may be renewed at any time within five years after its expiration upon the filing of an application for renewal on a form prescribed by the board, payment of all accrued and unpaid renewal fees and providing evidence satisfactory to the board of compliance as required by Section 5070.5. At the time of application, if the applicant has a valid email address, the applicant shall provide that address to the board. If the permit is renewed after its expiration, its holder, as a condition precedent to renewal, shall also pay the delinquency fee prescribed by this chapter. Renewal under this section shall be effective on the date on which the application is filed, on the date on which the accrued renewal fees are paid, or on the date on which the delinquency fee, if any, is paid, whichever last occurs. If so renewed, the permit shall continue in effect through the date provided in Section 5070.5 that next occurs after the effective date of the renewal, when it shall expire if it is not again renewed.(Amended by Stats. 2019, Ch. 359, Sec. 9. (AB 1521) Effective January 1, 2020.)
CA Bus & Prof Code § 5070.7 (2021)
2021 California Code|Business and Professions Code - BPC|DIVISION 3 - PROFESSIONS AND VOCATIONS GENERALLY|CHAPTER 1 - Accountants|ARTICLE 4 - Applications, Registrations, Permits Generally|Section 5070.7.

5070.7.  (a) A permit that is not renewed within five years following its expiration may not be renewed, restored, or reinstated thereafter, and the certificate of the holder of the permit shall be canceled immediately upon expiration of the five-year period, except as provided in subdivision (e).(b) A partnership or corporation whose certificate has been canceled by operation of this section may obtain a new certificate and permit only if it again meets the requirements set forth in this chapter relating to registration and pays the registration fee and initial permit fee.(c) A certified public accountant whose certificate is canceled by operation of this section may apply for and obtain a new certificate and permit if the applicant:(1) Is not subject to denial of a certificate and permit under Section 480.(2)  Pays all of the fees that would be required of him or her if he or she were then applying for the certificate and permit for the first time.(3) Takes and passes the examination which would be required of him or her if he or she were then applying for the certificate for the first time. The examination may be waived in any case in which the applicant establishes to the satisfaction of the board that, with due regard for the public interest, he or she is qualified to engage in practice as a certified public accountant.(d) The board may, by appropriate regulation, provide for the waiver or refund of all or any part of the application fee in those cases in which a certificate is issued without an examination under this section.(e) Revoked permits may not be renewed, but may be reinstated by the board, without regard to the length of time that has elapsed since the permit was revoked, and with conditions and restrictions as the board shall determine.(Amended by Stats. 1994, Ch. 1077, Sec. 2. Effective January 1, 1995.)
CA Bus & Prof Code § 5070.8 (2021)
2021 California Code|Business and Professions Code - BPC|DIVISION 3 - PROFESSIONS AND VOCATIONS GENERALLY|CHAPTER 1 - Accountants|ARTICLE 4 - Applications, Registrations, Permits Generally|Section 5070.8.

5070.8.  A permit which has been suspended is subject to expiration, and shall be renewed as provided in this article, but such renewal does not entitle the holder of the permit, while it remains suspended, and until it is reinstated, to engage in the practice of accountancy, or in any other activity or conduct in violation of the order or judgment by which the permit was suspended.A permit which has been revoked is subject to expiration, but it may not be renewed. If it is reinstated after its expiration, the holder of the permit, as a condition precedent to its reinstatement, shall pay a reinstatement fee which shall be in an amount equal to the renewal fee in effect on the last regular renewal date before the date on which it is reinstated, plus the delinquency fee, if any, accrued at the time of its revocation.(Added by Stats. 1961, Ch. 1254.)
CA Bus & Prof Code § 5072 (2021)
2021 California Code|Business and Professions Code - BPC|DIVISION 3 - PROFESSIONS AND VOCATIONS GENERALLY|CHAPTER 1 - Accountants|ARTICLE 4 - Applications, Registrations, Permits Generally|Section 5072.

5072.  (a) No persons shall engage in the practice of accountancy as a partnership unless the partnership is registered by the board.(b) A partnership, other than a limited partnership, may be registered by the board to engage in the practice of public accountancy provided it meets the following requirements:(1) At least one general partner shall hold a valid permit to practice as a certified public accountant, public accountant, or accountancy corporation, or shall be an applicant for a certificate as a certified public accountant under Sections 5087 and 5088, or the partnership shall be registered pursuant to subdivision (c) of Section 5096.12.(2) Each partner engaged within this state in the practice of public accountancy as defined by Section 5051 shall hold a valid permit to practice in this state or shall have applied for a certificate as a certified public accountant under Sections 5087 and 5088, except for a partner with practice privileges pursuant to Section 5096.(3) Each partner not engaged in the practice of public accountancy within this state shall be a certified public accountant in good standing of some state, except as permitted by Section 5079.(4) Each resident manager in charge of an office of the firm in this state shall be a licensee in good standing of this state, or shall have applied for a certificate as a certified public accountant under Sections 5087 and 5088.(Amended (as added by Stats. 2012, Ch. 661, Sec. 4.5) by Stats. 2018, Ch. 447, Sec. 1. (SB 795) Effective January 1, 2019.)