reglab/housing_qa huggingface dataset:
CA Bus & Prof Code § 5073 (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 5073.

5073.  (a) Application for registration of a partnership shall be made upon a form prescribed by the board. At the time of registration, if the partnership has a valid email address, the partnership shall provide that email address to the board. The board shall in each case determine whether the applicant is eligible for registration.(b) A partnership that is so registered and that holds a valid permit issued under this article and that has at least one general partner who is licensed to practice using the designation “certified public accountant” or the abbreviation “C.P.A.” and one additional licensed person may use the words “certified public accountants” or the abbreviation “C.P.A.s” in connection with its partnership name.(c) A partnership that is so registered and that holds a valid permit issued under this article and that has at least one general partner who is licensed to practice using the designation “public accountant” or the abbreviation “P.A.” and one additional licensed person may use the words “public accountants” or the abbreviation “P.A.s” in connection with its partnership name.(d) Notification shall be given to the board within one month after the admission to, or withdrawal of, a partner from any partnership so registered.(e) Any registration of a partnership under this section granted in reliance upon Sections 5087 and 5088 shall terminate forthwith if the board rejects the application under Sections 5087 and 5088 of the general partner who signed the application for registration as a partnership, or any partner personally engaged in the practice of public accountancy in this state, or any resident manager of a partnership in charge of an office in this state.(Amended by Stats. 2019, Ch. 359, Sec. 10. (AB 1521) Effective January 1, 2020.)
CA Bus & Prof Code § 5076.1 (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 5076.1.

5076.1.  (a) The board shall appoint a peer review oversight committee of certified public accountants of this state who maintain a license in good standing and who are authorized to practice public accountancy to provide recommendations to the board on any matter upon which it is authorized to act to ensure the effectiveness of mandatory peer review.(b) The committee may request any information from a board-recognized peer review program provider deemed necessary to ensure the provider is administering peer reviews in accordance with the standards adopted by the board in regulations. Failure of a board-recognized peer review program provider to respond to the committee shall result in referral by the committee of the provider to the board for further action. Any information obtained by the board, its representatives, or the peer review oversight committee in conjunction with its review of peer review program providers shall not be a public record, and shall be exempt from public disclosure, provided, however, this information may be disclosed under any of the following circumstances:(1) In connection with disciplinary proceedings of the board.(2) In connection with legal proceedings in which the board is a party.(3) In response to an official inquiry by a federal or state governmental regulatory agency.(4) In compliance with a subpoena or summons enforceable by court order.(5) As otherwise specifically required by law.(c) The members of the committee shall be appointed to two-year terms and may serve a maximum of four consecutive terms.(d) The board may adopt, as necessary, regulations further defining the minimum qualifications for appointment as a committee member and additional administrative elements designed to ensure the effectiveness of mandatory peer review.(Amended by Stats. 2011, Ch. 448, Sec. 9. (SB 543) Effective January 1, 2012.)
CA Bus & Prof Code § 5078 (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 5078.

5078.  In each office of a certified public accountant or public accountant in this state which is not under the personal management of such an accountant, respectively, work shall be supervised by a certified public accountant or public accountant.(Added by Stats. 1978, Ch. 92.)
CA Bus & Prof Code § 5080 (2021)
2021 California Code|Business and Professions Code - BPC|DIVISION 3 - PROFESSIONS AND VOCATIONS GENERALLY|CHAPTER 1 - Accountants|ARTICLE 5 - Certificates, Information and Records|Section 5080.

5080.  The “certified public accountant” license shall be granted by the board to any person who meets the requirements of this article, has not committed acts or crimes constituting grounds for denial of a license under Section 480, and files an application for licensure on a form provided by the board.(Amended by Stats. 1994, Ch. 1278, Sec. 2. Effective January 1, 1995.)
CA Bus & Prof Code § 5080.1 (2021)
2021 California Code|Business and Professions Code - BPC|DIVISION 3 - PROFESSIONS AND VOCATIONS GENERALLY|CHAPTER 1 - Accountants|ARTICLE 5 - Certificates, Information and Records|Section 5080.1.

5080.1.  The board may require an applicant for a certified public accountant license to appear in person to determine if the applicant’s qualifications are as prescribed in this chapter and in rules adopted by the board.(Added by renumbering Section 5081.3 by Stats. 1994, Ch. 1278, Sec. 5. Effective January 1, 1995.)
CA Bus & Prof Code § 5081 (2021)
2021 California Code|Business and Professions Code - BPC|DIVISION 3 - PROFESSIONS AND VOCATIONS GENERALLY|CHAPTER 1 - Accountants|ARTICLE 5 - Certificates, Information and Records|Section 5081.

5081.  An applicant for an authorization to be admitted to the examination for a certified public accountant license shall:(a) Not have committed acts or crimes constituting grounds for denial of a license under Section 480.(b) File the application prescribed by the board. This application shall not be considered filed unless all required supporting documents, fees, and the fully completed board-approved application form are received in the board office or filed by mail in accordance with Section 11003 of the Government Code on or before the specified final filing date.(c) Meet one of the educational requirements specified in this article.(Amended by Stats. 2003, Ch. 807, Sec. 5. Effective January 1, 2004.)
CA Bus & Prof Code § 5082 (2021)
2021 California Code|Business and Professions Code - BPC|DIVISION 3 - PROFESSIONS AND VOCATIONS GENERALLY|CHAPTER 1 - Accountants|ARTICLE 5 - Certificates, Information and Records|Section 5082.

5082.  An applicant for a certified public accountant license shall have successfully passed an examination in subjects the board deems appropriate, and in the form and manner that the board deems appropriate. The board may, by regulation, prescribe the methods for applying for and conducting the examination, including methods for grading and determining a passing grade.(Amended by Stats. 2003, Ch. 807, Sec. 6. Effective January 1, 2004.)
CA Bus & Prof Code § 5082.1 (2021)
2021 California Code|Business and Professions Code - BPC|DIVISION 3 - PROFESSIONS AND VOCATIONS GENERALLY|CHAPTER 1 - Accountants|ARTICLE 5 - Certificates, Information and Records|Section 5082.1.

5082.1.  (a) The examination required by the board for the granting of a license as a certified public accountant may be conducted by the board or by a public or private organization specified by the board. The examination may be conducted under a uniform examination system.(b) The board may make arrangements with a public or private organization for the conduct of the examination, as deemed necessary by the board. The board may contract with a public or private organization for materials or services related to the examination.(Repealed and added by Stats. 2003, Ch. 807, Sec. 8. Effective January 1, 2004.)
CA Bus & Prof Code § 5082.2 (2021)
2021 California Code|Business and Professions Code - BPC|DIVISION 3 - PROFESSIONS AND VOCATIONS GENERALLY|CHAPTER 1 - Accountants|ARTICLE 5 - Certificates, Information and Records|Section 5082.2.

5082.2.  A candidate who fails an examination provided for in this article shall have the right to reexamination pursuant to the provisions of this article and regulations adopted by the board.(Amended by Stats. 2004, Ch. 909, Sec. 19. Effective September 30, 2004.)
CA Bus & Prof Code § 5082.3 (2021)
2021 California Code|Business and Professions Code - BPC|DIVISION 3 - PROFESSIONS AND VOCATIONS GENERALLY|CHAPTER 1 - Accountants|ARTICLE 5 - Certificates, Information and Records|Section 5082.3.

5082.3.  An applicant for a license as a certified public accountant may be deemed by the board to have met the examination requirements of Section 5082, 5092, or 5093 if the applicant satisfies all of the following requirements:(a) The applicant is licensed or has comparable authority under the laws of any country to engage in the practice of public accountancy.(b) The International Qualifications Appraisal Board jointly established by the National Association of State Boards of Accountancy and the American Institute of Certified Public Accountants has determined that the standards under which the applicant was licensed or under which the applicant secured comparable authority meet its standards for admission to the International Uniform Certified Public Accountant Qualification Examination.(c) The applicant has successfully passed the International Uniform Certified Public Accountant Qualification Examination referenced in subdivision (b).(Amended by Stats. 2001, Ch. 718, Sec. 11. Effective January 1, 2002.)
CA Bus & Prof Code § 5082.4 (2021)
2021 California Code|Business and Professions Code - BPC|DIVISION 3 - PROFESSIONS AND VOCATIONS GENERALLY|CHAPTER 1 - Accountants|ARTICLE 5 - Certificates, Information and Records|Section 5082.4.

5082.4.  A Canadian Chartered Accountant in good standing may be deemed by the board to have met the examination requirements of Section 5082, 5092, or 5093 if he or she has successfully passed the Canadian Chartered Accountant Uniform Certified Public Accountant Qualification Examination of the American Institute of Certified Public Accountants or the International Uniform Certified Public Accountant Qualification Examination referenced in subdivision (b) Section 5082.3.(Amended by Stats. 2001, Ch. 718, Sec. 12. Effective January 1, 2002.)
CA Bus & Prof Code § 5082.5 (2021)
2021 California Code|Business and Professions Code - BPC|DIVISION 3 - PROFESSIONS AND VOCATIONS GENERALLY|CHAPTER 1 - Accountants|ARTICLE 5 - Certificates, Information and Records|Section 5082.5.

5082.5.  The board may give credit to a candidate who has passed all or part of the examination in another state or territory, if the members of the board determine that the standards under which the examination was held are as high as the standards established for the examination in this chapter.(Added by Stats. 2001, Ch. 718, Sec. 13. Effective January 1, 2002.)
CA Bus & Prof Code § 5086 (2021)
2021 California Code|Business and Professions Code - BPC|DIVISION 3 - PROFESSIONS AND VOCATIONS GENERALLY|CHAPTER 1 - Accountants|ARTICLE 5 - Certificates, Information and Records|Section 5086.

5086.  Individuals who, at the time of the enactment of this act, hold certified public accountant licenses heretofore issued under the laws of this state shall not be required to secure additional licenses under this chapter, but shall otherwise be subject to all the provisions of this act; and such licenses heretofore issued shall, for all purposes, be considered licenses under this chapter and subject to the provisions hereof.(Amended by Stats. 1994, Ch. 1278, Sec. 8. Effective January 1, 1995.)
CA Bus & Prof Code § 5087 (2021)
2021 California Code|Business and Professions Code - BPC|DIVISION 3 - PROFESSIONS AND VOCATIONS GENERALLY|CHAPTER 1 - Accountants|ARTICLE 5 - Certificates, Information and Records|Section 5087.

5087.  (a) The board may issue a certified public accountant license to any applicant who is a holder of a current, active, and unrestricted certified public accountant license issued under the laws of any state, if the board determines that the standards under which the applicant received the license are substantially equivalent to the standards of education, examination, and experience established under this chapter and the applicant has not committed acts or crimes constituting grounds for denial under Section 480. To be authorized to sign reports on attest engagements, the applicant shall meet the requirements of Section 5095.(b) The board may in particular cases waive any of the requirements regarding the circumstances in which the various parts of the examination were to be passed for an applicant from another state.(Amended by Stats. 2015, Ch. 430, Sec. 3. (AB 181) Effective January 1, 2016.)
CA Bus & Prof Code § 5088 (2021)
2021 California Code|Business and Professions Code - BPC|DIVISION 3 - PROFESSIONS AND VOCATIONS GENERALLY|CHAPTER 1 - Accountants|ARTICLE 5 - Certificates, Information and Records|Section 5088.

5088.  (a) Any individual who is the holder of a current and valid license as a certified public accountant issued under the laws of any state and who applies to the board for a license as a certified public accountant under the provisions of Section 5087 may, until the time the application for a license is granted or denied, practice public accountancy in this state only under a practice privilege pursuant to the provisions of Article 5.1 (commencing with Section 5096), except that, for purposes of this section, the individual is not disqualified from a practice privilege during the period the application is pending by virtue of maintaining an office or principal place of business, or both, in this state. The board may by regulation provide for exemption, credit, or proration of fees to avoid duplication of fees.(b) This section shall become operative on January 1, 2006.(Repealed (in Sec. 9) and added by Stats. 2004, Ch. 921, Sec. 10. Effective January 1, 2005. Section operative January 1, 2006, by its own provisions.)
CA Bus & Prof Code § 5090 (2021)
2021 California Code|Business and Professions Code - BPC|DIVISION 3 - PROFESSIONS AND VOCATIONS GENERALLY|CHAPTER 1 - Accountants|ARTICLE 5 - Certificates, Information and Records|Section 5090.

5090.  An applicant for the certified public accountant license shall comply with the education, examination, and experience requirements in either Section 5092 or 5093.(Amended by Stats. 2010, Ch. 415, Sec. 5. (SB 1491) Effective January 1, 2011.)
CA Bus & Prof Code § 5092 (2021)
2021 California Code|Business and Professions Code - BPC|DIVISION 3 - PROFESSIONS AND VOCATIONS GENERALLY|CHAPTER 1 - Accountants|ARTICLE 5 - Certificates, Information and Records|Section 5092.

5092.  (a) To qualify for the certified public accountant license, an applicant who is applying under this section shall meet the education, examination, and experience requirements specified in subdivisions (b), (c), and (d), or otherwise prescribed pursuant to this article. The board may adopt regulations as necessary to implement this section.(b) An applicant for the certified public accountant license shall present satisfactory evidence that the applicant has completed a baccalaureate or higher degree conferred by a college or university, meeting, at a minimum, the standards described in Section 5094, the total educational program to include a minimum of 24 semester units in accounting subjects and 24 semester units in business related subjects. This evidence shall be provided prior to admission to the examination for the certified public accountant license, except that an applicant who applied, qualified, and sat for at least two subjects of the examination for the certified public accountant license before May 15, 2002, may provide this evidence at the time of application for licensure.(c) An applicant for the certified public accountant license shall pass an examination prescribed by the board pursuant to this article.(d) The applicant shall show, to the satisfaction of the board, that the applicant has had two years of qualifying experience. This experience may include providing any type of service or advice involving the use of accounting, attest, compilation, management advisory, financial advisory, tax, or consulting skills. To be qualifying under this section, experience shall have been performed in accordance with applicable professional standards. Experience in public accounting shall be completed under the supervision or in the employ of a person licensed or otherwise having comparable authority under the laws of any state or country to engage in the practice of public accountancy. Experience in private or governmental accounting or auditing shall be completed under the supervision of an individual licensed by a state to engage in the practice of public accountancy.(e) This section shall become inoperative on January 1, 2014, but shall become or remain operative if the educational requirements in ethics study and accounting study established by subdivision (b) of Section 5093, Section 5094.3, and Section 5094.6 are reduced or eliminated.(f) The amendment to subdivision (d) of Section 5094.3 made by the measure adding this subdivision shall not be deemed to reduce or eliminate the educational requirements of Section 5094.3 for purposes of subdivision (e) of this section. (Amended by Stats. 2016, Ch. 634, Sec. 1. (SB 1479) Effective January 1, 2017. Conditionally inoperative on January 1, 2014, as provided in subd. (e).)
CA Bus & Prof Code § 5092.1 (2021)
2021 California Code|Business and Professions Code - BPC|DIVISION 3 - PROFESSIONS AND VOCATIONS GENERALLY|CHAPTER 1 - Accountants|ARTICLE 5 - Certificates, Information and Records|Section 5092.1.

5092.1.  Notwithstanding subdivision (a) of Section 5093, an applicant who has successfully completed the examination requirement specified in Section 5082 on or before December 31, 2013, may qualify for the issuance of a certified public accountant license until January 1, 2016, if he or she has met all remaining requirements specified in Section 5092 as they existed on December 31, 2013.(Added by Stats. 2013, Ch. 474, Sec. 2. (SB 823) Effective October 1, 2013.)
CA Bus & Prof Code § 5093.5 (2021)
2021 California Code|Business and Professions Code - BPC|DIVISION 3 - PROFESSIONS AND VOCATIONS GENERALLY|CHAPTER 1 - Accountants|ARTICLE 5 - Certificates, Information and Records|Section 5093.5.

5093.5.  (a) Notwithstanding subdivision (b) of Section 5093, the board may admit an applicant to the certified public accountant examination before the applicant completes the education requirements set forth in Section 5093, if the applicant is enrolled in a degree-granting university, college, or other institution of learning, as defined in Section 5094, and is within 180 days of completing the educational requirements set forth in paragraph (1) of subdivision (b) of Section 5093.(b) Within 240 days of submitting an application pursuant to subdivision (a), the applicant shall provide the board with satisfactory evidence that they have completed the educational requirements set forth in paragraph (1) of subdivision (b) of Section 5093.(c) Failure to comply with subdivision (b) may result in the loss of any credit received for passage of any part of the certified public accountant examination before the requirement described in subdivision (b) was met.(Added by Stats. 2021, Ch. 300, Sec. 5. (AB 298) Effective January 1, 2022.)
CA Bus & Prof Code § 5094 (2021)
2021 California Code|Business and Professions Code - BPC|DIVISION 3 - PROFESSIONS AND VOCATIONS GENERALLY|CHAPTER 1 - Accountants|ARTICLE 5 - Certificates, Information and Records|Section 5094.

5094.  (a) In order for education to be qualifying, it shall meet the standards described in subdivision (b) or (c) of this section.(b) At a minimum, education shall be from a degree-granting university, college, or other institution of learning accredited by a regional or national accrediting agency included in a list of these agencies published by the United States Secretary of Education under the requirements of the Higher Education Act of 1965 as amended (20 U.S.C. Sec. 1001 et seq.).(c) Education from a college, university, or other institution of learning located outside the United States may be qualifying provided it is deemed by the board to be equivalent to education obtained under subdivision (b). The board may require an applicant to submit documentation of his or her education to a credential evaluation service approved by the board for evaluation and to cause the results of this evaluation to be reported to the board in order to assess educational equivalency.(d) The board shall adopt regulations specifying the criteria and procedures for approval of credential evaluation services. These regulations shall, at a minimum, require that the credential evaluation service (1) furnish evaluations directly to the board, (2) furnish evaluations written in English, (3) be a member of the American Association of Collegiate Registrars and Admissions Officers, NAFSA: Association of International Educators, or the National Association of Credential Evaluation Services, (4) be used by accredited colleges and universities, (5) be reevaluated by the board every five years, (6) maintain a complete set of reference materials as specified by the board, (7) base evaluations only upon authentic, original transcripts and degrees and have a written procedure for identifying fraudulent transcripts, (8) include in the evaluation report, for each degree held by the applicant, the equivalent degree offered in the United States, the date the degree was granted, the institution granting the degree, an English translation of the course titles, and the semester unit equivalence for each of the courses, (9) have an appeal procedure for applicants, and (10) furnish the board with information concerning the credential evaluation service that includes biographical information on evaluators and translators, three letters of references from public or private agencies, statistical information on the number of applications processed annually for the past five years, and any additional information the board may require in order to ascertain that the credential evaluation service meets the standards set forth in this subdivision and in any regulations adopted by the board.(Amended by Stats. 2017, Ch. 573, Sec. 26. (SB 800) Effective January 1, 2018.)