reglab/housing_qa huggingface dataset:
CA Bus & Prof Code § 5094.3 (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 5094.3.

5094.3.  (a) An applicant for licensure as a certified public accountant shall, to the satisfaction of the board, provide documentation of the completion of 10 semester units or 15 quarter units of ethics study, as set forth in paragraph (2) of subdivision (b) of Section 5093, in the manner prescribed in this section. (b) Beginning January 1, 2017, an applicant shall complete 10 semester units or 15 quarter units in courses described in subdivisions (c), (d), (e), and (f).(c) A minimum of three semester units or four quarter units in courses at an upper division level or higher devoted to accounting ethics, accountants’ professional responsibilities, auditing, or fraud unless the course was completed at a community college, in which case it need not be completed at the upper division level or higher.(d) A maximum of 7 semester units or 11 quarter units, in the following subjects relating to ethics:(1) Business, government, and society.(2) Business law.(3) Corporate governance.(4) Corporate social responsibility.(5) Ethics.(6) Fraud.(7) Human resources management.(8) Business leadership.(9) Legal environment of business.(10) Management of organizations.(11) Morals.(12) Organizational behavior.(13) Professional responsibilities.(14) Auditing.(e) (1) A maximum of three semester units or four quarter units in courses taken in the following disciplines:(A) Philosophy.(B) Religion.(C) Theology.(2) To qualify under this subdivision, the course title shall contain one or more of the terms “introduction,” “introductory,” “general,” “fundamentals of,” “principles,” “foundation of,” or “survey of,” or have the name of the discipline as the sole name of the course title.(f) A maximum of one semester unit of ethics study for completion of a course specific to financial statement audits.(g) An applicant who has successfully passed the examination requirement specified under Section 5082 on or before December 31, 2013, is exempt from this section unless the applicant fails to obtain the qualifying experience as specified in Section 5092 or 5093 on or before December 31, 2015.(Amended by Stats. 2021, Ch. 300, Sec. 6. (AB 298) Effective January 1, 2022.)
CA Bus & Prof Code § 5094.6 (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 5094.6.

5094.6.  (a) The board shall, by regulation, adopt guidelines for accounting study to be included as part of the education required under Section 5093.(b) For purposes of this section, “accounting study” means independent study or other academic work in accounting, business, ethics, business law, or other academic work relevant to accounting and business, so as to enhance the competency of students as practitioners.(Amended by Stats. 2012, Ch. 661, Sec. 7. (SB 1576) Effective January 1, 2013.)
CA Bus & Prof Code § 5095 (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 5095.

5095.  (a) To be authorized to sign reports on attest engagements, a licensee shall complete a minimum of 500 hours of experience, satisfactory to the board, in attest services.(b) To qualify under this section, attest 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 and provide attest services, and this experience shall be verified. 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 and perform attest services, and this experience shall be verified. An applicant may be required to present work papers or other evidence substantiating that the applicant has met the requirements of this section and any applicable regulations.(c) The board shall adopt regulations to implement this section, including, but not limited to, a procedure for applicants under Section 5092 or Section 5093 to qualify under this section.(Amended by Stats. 2018, Ch. 422, Sec. 1. (SB 1492) Effective January 1, 2019.)
CA Bus & Prof Code § 5096.1 (2021)
2021 California Code|Business and Professions Code - BPC|DIVISION 3 - PROFESSIONS AND VOCATIONS GENERALLY|CHAPTER 1 - Accountants|ARTICLE 5.1 - Practice Privileges|Section 5096.1.

5096.1.  (a) Any individual, not a licensee of this state, who is engaged in any act which is the practice of public accountancy in this state, and who does not qualify to practice pursuant to the practice privilege described in Section 5096 and who has a license, certificate, or other authority to engage in the practice of public accountancy in any other state, regardless of whether active, inactive, suspended, or subject to renewal on payment of a fee or completion of an educational or ethics requirement, is:(1) Deemed to be practicing public accountancy unlawfully in this state.(2) Subject to the personal and subject matter jurisdiction and disciplinary authority of the board and the courts of this state to the same extent as a holder of a valid practice privilege.(3) Deemed to have appointed the regulatory agency of the state that issued the individual’s certificate or license as the individual’s agent on whom notice, subpoenas, or other process may be served in any action or proceeding by the board against the individual.(b) The board may revoke a practice privilege from any individual who has violated this section or implementing regulations or committed any act which would be grounds for discipline against the holder of a practice privilege.(Amended (as added by Stats. 2012, Ch. 411, Sec. 12) by Stats. 2018, Ch. 447, Sec. 5. (SB 795) Effective January 1, 2019.)
CA Bus & Prof Code § 5096.4 (2021)
2021 California Code|Business and Professions Code - BPC|DIVISION 3 - PROFESSIONS AND VOCATIONS GENERALLY|CHAPTER 1 - Accountants|ARTICLE 5.1 - Practice Privileges|Section 5096.4.

5096.4.  (a) The right of an individual to practice in this state under a practice privilege may be administratively suspended at any time by an order issued by the board or its executive officer, without prior notice or hearing, for the purpose of conducting a disciplinary investigation, proceeding, or inquiry concerning the individual’s competence or qualifications to practice under practice privileges, failure to timely respond to a board inquiry or request for information or documents, or under other conditions and circumstances provided for by board regulation. The board shall consult the Public Company Accounting Oversight Board and the United States Securities and Exchange Commission at least once every six months to identify out-of-state licensees who may have disqualifying conditions or who may be obliged to cease practice, and shall disclose, pursuant to this subdivision, whether those out-of-state licensees are lawfully permitted to exercise the privilege. Disclosure of this information shall not be considered discipline.(b) The administrative suspension order is immediately effective when mailed to the individual’s address of record or agent for notice and service as provided for in this article.(c) The administrative suspension order shall contain the following:(1) The reason for the suspension.(2) A statement that the individual has the right, within 30 days, to appeal the administrative suspension order and request a hearing.(3) A statement that any appeal hearing will be conducted under the provisions of the Administrative Procedure Act (Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code) applicable to individuals who are denied licensure, including the filing of a statement of issues by the board setting forth the reasons for the administrative suspension of practice privileges and specifying the statutes and rules with which the individual must show compliance by producing proof at the hearing and in addition any particular matters that have come to the attention of the board and that would authorize the administrative suspension, or the revocation of practice privileges.(d) The burden is on the holder of the suspended practice privilege to establish both qualification and fitness to practice under practice privileges.(e) The administrative suspension shall continue in effect until terminated by an order of the board or the executive officer.(f) Administrative suspension is not discipline and shall not preclude any individual from applying for a license to practice public accountancy in this state.(g) Proceedings to appeal an administrative suspension order may be combined or coordinated with proceedings for revocation or discipline of a practice privilege.(Amended (as amended by Stats. 2014, Ch. 400, Sec. 7) by Stats. 2018, Ch. 447, Sec. 10. (SB 795) Effective January 1, 2019.)
CA Bus & Prof Code § 5096.5 (2021)
2021 California Code|Business and Professions Code - BPC|DIVISION 3 - PROFESSIONS AND VOCATIONS GENERALLY|CHAPTER 1 - Accountants|ARTICLE 5.1 - Practice Privileges|Section 5096.5.

5096.5.  Notwithstanding any other provision of this article, an individual may not sign any attest report pursuant to a practice privilege unless the individual meets the experience requirements of Section 5095.(Amended (as added by Stats. 2012, Ch. 411, Sec. 23) by Stats. 2018, Ch. 447, Sec. 12. (SB 795) Effective January 1, 2019.)
CA Bus & Prof Code § 5096.6 (2021)
2021 California Code|Business and Professions Code - BPC|DIVISION 3 - PROFESSIONS AND VOCATIONS GENERALLY|CHAPTER 1 - Accountants|ARTICLE 5.1 - Practice Privileges|Section 5096.6.

5096.6.  In addition to the authority otherwise provided for by this code, the board may delegate to the executive officer the authority to issue any notice or order provided for in this article and to act on behalf of the board, including, but not limited to, issuing an interim suspension order, subject to the right of the individual to timely appeal and request a hearing as provided for in this article.(Amended (as added by Stats. 2012, Ch. 411, Sec. 26) by Stats. 2018, Ch. 447, Sec. 14. (SB 795) Effective January 1, 2019.)
CA Bus & Prof Code § 5096.7 (2021)
2021 California Code|Business and Professions Code - BPC|DIVISION 3 - PROFESSIONS AND VOCATIONS GENERALLY|CHAPTER 1 - Accountants|ARTICLE 5.1 - Practice Privileges|Section 5096.7.

5096.7.  (a) Anywhere the term “license,” “licensee,” “permit,” or “certificate” is used in this chapter or Division 1.5 (commencing with Section 475), it shall include persons holding practice privileges under this article, unless otherwise inconsistent with the provisions of the article.(b) Anywhere the term “employee” is used in this article it shall include, but is not limited to, partners, shareholders, and other owners.(c) For purposes of this article, the term “license” includes certificate or permit.(Amended (as added by Stats. 2012, Ch. 411, Sec. 29) by Stats. 2018, Ch. 447, Sec. 16. (SB 795) Effective January 1, 2019.)
CA Bus & Prof Code § 5096.8 (2021)
2021 California Code|Business and Professions Code - BPC|DIVISION 3 - PROFESSIONS AND VOCATIONS GENERALLY|CHAPTER 1 - Accountants|ARTICLE 5.1 - Practice Privileges|Section 5096.8.

5096.8.  In addition to the authority otherwise provided by this code, all investigative powers of the board, including those delegated to the executive officer, shall apply to investigations concerning compliance with, or actual or potential violations of, the provisions of this article or implementing regulations, including, but not limited to, the power to conduct investigations and hearings by the executive officer under Section 5103 and to issuance of subpoenas under Section 5108.(Added by Stats. 2004, Ch. 921, Sec. 11. Effective January 1, 2005.)
CA Bus & Prof Code § 5096.9 (2021)
2021 California Code|Business and Professions Code - BPC|DIVISION 3 - PROFESSIONS AND VOCATIONS GENERALLY|CHAPTER 1 - Accountants|ARTICLE 5.1 - Practice Privileges|Section 5096.9.

5096.9.  (a) The board is authorized to adopt regulations to implement, interpret, or make specific the provisions of this article.(b) The board may adopt emergency regulations in accordance with the Administrative Procedure Act (Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code) to establish policies, guidelines, and procedures to initially implement this article as it goes into effect on July 1, 2013. The adoption of the regulations shall be considered by the Office of Administrative Law to be necessary for the immediate preservation of the public peace, health and safety, or general welfare. The emergency regulations shall be submitted to the Office of Administrative Law for filing with the Secretary of State in accordance with the Administrative Procedure Act.(c) (1) Notwithstanding any other law, to ensure uninterrupted implementation of this article, the board may adopt or amend regulations consistent with Section 100 of Title 1 of the California Code of Regulations to remove or extend the inoperative date of its regulations in Article 3 (commencing with Section 18) of Division 1 of Title 16 of the California Code of Regulations, or to remove the inoperative dates for the regulations in Article 4 (commencing with Section 26) of Division 1 of Title 16 of the California Code of Regulations.(2) Notwithstanding any other law, the Office of Administrative Law shall consider the board’s action to remove or extend the inoperative dates of these regulations as a change without regulatory effect as described in Section 100 of Title 1 of the California Code of Regulations that exempts the board from complying with the rulemaking procedure specified in the Administrative Procedure Act (Article 5 (commencing with Section 11346) of Chapter 3.5 of Part 1 of Division 3 of Title 2 of the Government Code).(Amended by Stats. 2018, Ch. 447, Sec. 18. (SB 795) Effective January 1, 2019.)
CA Bus & Prof Code § 5096.12 (2021)
2021 California Code|Business and Professions Code - BPC|DIVISION 3 - PROFESSIONS AND VOCATIONS GENERALLY|CHAPTER 1 - Accountants|ARTICLE 5.1 - Practice Privileges|Section 5096.12.

5096.12.  (a) A certified public accounting firm that is authorized to practice in another state and that does not have an office in this state may engage in the practice of public accountancy in this state through the holder of a practice privilege provided that:(1) The practice of public accountancy by the firm is limited to authorized practice by the holder of the practice privilege.(2) A firm that engages in practice under this section is deemed to consent to the personal, subject matter, and disciplinary jurisdiction of the board with respect to any practice under this section.(b) The board may revoke, suspend, issue a fine pursuant to Article 6.5 (commencing with Section 5116), issue a citation and fine pursuant to Section 125.9, or otherwise restrict or discipline the firm for any act that would be grounds for discipline against a holder of a practice privilege through which the firm practices.(c) A firm that provides the services described in subdivision (d) of Section 5096 shall obtain a registration from the board. At the time of registration, if the firm has a valid email address, it shall provide that email address to the board.(Amended by Stats. 2019, Ch. 359, Sec. 12. (AB 1521) Effective January 1, 2020.)
CA Bus & Prof Code § 5096.22 (2021)
2021 California Code|Business and Professions Code - BPC|DIVISION 3 - PROFESSIONS AND VOCATIONS GENERALLY|CHAPTER 1 - Accountants|ARTICLE 5.1 - Practice Privileges|Section 5096.22.

5096.22.  (a) An individual whose principal place of business is in a state subject to an action of the board pursuant to Section 5096.21 shall do both of the following:(1) Prior to practicing, submit a notification form to the board in a manner prescribed by board regulation.(2) Pay a fee equal to the reasonable administrative costs, as established by the board.(b) Except as otherwise provided by this article or by board regulation, a practice privilege subject to this section shall commence when the individual submits a properly completed notification form to the board, provided that the fee is received by the board within 30 days of that date. The board shall permit the notification to be provided electronically.(c) An individual shall not be deemed to be in violation of this section solely because he or she begins the practice of public accounting in California prior to notifying the board as indicated in subdivision (a), provided the notice is given within five business days of the date practice begins. An individual who properly notifies the board within the five-day period provided for in this subdivision shall be deemed to have a practice privilege from the first day of practice in California unless the individual fails to timely submit the required fee. Failure to comply with this section means that the individual is practicing public accountancy unlawfully in this state and is in violation of Section 5120. In addition to any other available remedy, the board may issue a fine equal to reasonable enforcement costs if an individual notifies the board more than five business days after beginning practice in California.(d) An individual whose principal place of business is in a state subject to an action by the board pursuant to Section 5096.21 shall not be deemed in violation of the notice and fee requirements of this section if the failure to comply occurs within 60 days of the date of the board action.(Added by Stats. 2018, Ch. 447, Sec. 27. (SB 795) Effective January 1, 2019.)
CA Bus & Prof Code § 5097 (2021)
2021 California Code|Business and Professions Code - BPC|DIVISION 3 - PROFESSIONS AND VOCATIONS GENERALLY|CHAPTER 1 - Accountants|ARTICLE 5.5 - Audit Documentation|Section 5097.

5097.  (a) Audit documentation shall be a licensee’s records of the procedures applied, the tests performed, the information obtained, and the pertinent conclusions reached in an audit engagement. Audit documentation shall include, but is not limited to, programs, analyses, memoranda, letters of confirmation and representation, copies or abstracts of company documents, and schedules or commentaries prepared or obtained by the licensee.(b) Audit documentation shall contain sufficient documentation to enable a reviewer with relevant knowledge and experience, having no previous connection with the audit engagement, to understand the nature, timing, extent, and results of the auditing or other procedures performed, evidence obtained, and conclusions reached, and to determine the identity of the persons who performed and reviewed the work.(c) Failure of the audit documentation to document the procedures applied, tests performed, evidence obtained, and relevant conclusions reached in an engagement shall raise a presumption that the procedures were not applied, tests were not performed, information was not obtained, and relevant conclusions were not reached. This presumption shall be a rebuttable presumption affecting the burden of proof relative to those portions of the audit that are not documented as required in subdivision (b). The burden may be met by a preponderance of the evidence.(d) Audit documentation shall be maintained by a licensee for the longer of the following:(1) The minimum period of retention provided in subdivision (e).(2) A period sufficient to satisfy professional standards and to comply with applicable laws and regulations.(e) Audit documentation shall be maintained for a minimum of seven years which shall be extended during the pendency of any board investigation, disciplinary action, or legal action involving the licensee or the licensee’s firm. The board may adopt regulations to establish a different retention period for specific categories of audit documentation where the board finds that the nature of the documentation warrants it.(f) Licensees shall maintain a written documentation retention and destruction policy that shall set forth the licensee’s practices and procedures complying with this article.(Added by Stats. 2002, Ch. 230, Sec. 2. Effective January 1, 2003.)
CA Bus & Prof Code § 5098 (2021)
2021 California Code|Business and Professions Code - BPC|DIVISION 3 - PROFESSIONS AND VOCATIONS GENERALLY|CHAPTER 1 - Accountants|ARTICLE 5.5 - Audit Documentation|Section 5098.

5098.  The board may adopt regulations to implement, interpret, and make specific provisions relating to the following:(a) Requirements for licensees maintaining an audit documentation retention policy and procedures for review and approval of audit documentation destruction.(b) Procedures for the identification, dating, and retention of audit documentation.(Added by Stats. 2002, Ch. 230, Sec. 2. Effective January 1, 2003.)
CA Bus & Prof Code § 5100 (2021)
2021 California Code|Business and Professions Code - BPC|DIVISION 3 - PROFESSIONS AND VOCATIONS GENERALLY|CHAPTER 1 - Accountants|ARTICLE 6 - Disciplinary Proceedings|Section 5100.

5100.  After notice and hearing the board may revoke, suspend, or refuse to renew any permit or certificate granted under Article 4 (commencing with Section 5070) and Article 5 (commencing with Section 5080), or may censure the holder of that permit or certificate for unprofessional conduct that includes, but is not limited to, one or any combination of the following causes:(a) Conviction of any crime substantially related to the qualifications, functions and duties of a certified public accountant or a public accountant.(b) A violation of Section 478, 498, or 499 dealing with false statements or omissions in the application for a license, in obtaining a certificate as a certified public accountant, in obtaining registration under this chapter, or in obtaining a permit to practice public accountancy under this chapter.(c) Dishonesty, fraud, gross negligence, or repeated negligent acts committed in the same or different engagements, for the same or different clients, or any combination of engagements or clients, each resulting in a violation of applicable professional standards that indicate a lack of competency in the practice of public accountancy or in the performance of the bookkeeping operations described in Section 5052.(d) Cancellation, revocation, or suspension of a certificate or other authority to practice as a certified public accountant or a public accountant, refusal to renew the certificate or other authority to practice as a certified public accountant or a public accountant, or any other discipline by any other state or foreign country.(e) Violation of Section 5097.(f) Violation of Section 5120.(g) Willful violation of this chapter or any rule or regulation promulgated by the board under the authority granted under this chapter.(h) Suspension or revocation of the right to practice before any governmental body or agency.(i) Fiscal dishonesty or breach of fiduciary responsibility of any kind.(j) Knowing preparation, publication, or dissemination of false, fraudulent, or materially misleading financial statements, reports, or information.(k) Embezzlement, theft, misappropriation of funds or property, or obtaining money, property, or other valuable consideration by fraudulent means or false pretenses.(l) The imposition of any discipline, penalty, or sanction on a registered public accounting firm or any associated person of such firm, or both, or on any other holder of a permit, certificate, license, or other authority to practice in this state, by the Public Company Accounting Oversight Board or the United States Securities and Exchange Commission, or their designees under the Sarbanes-Oxley Act of 2002 or other federal legislation.(m) Unlawfully engaging in the practice of public accountancy in another state.(Amended by Stats. 2004, Ch. 921, Sec. 12. Effective January 1, 2005.)