CALIFORNIA BUSINESS AND PROFESSIONS CODE ARTICLE 1
CALIFORNIA BUSINESS AND PROFESSIONS CODE Division 3- Professions and Vocations Generally Chapter 1- Accountants ARTICLE 1
Supp 20-4 TITLE 4 PROFESSIONS AND OCCUPATIONS CHAPTER 19
Code in Supp 18-1 to comply with A R S § 41-1012(B) and A R S § 5302(1), (2)(d) through (e), and (3)(d) through (e) A certification verifies the authenticity of each Code chapter posted as it is released by the Office of the Secretary of State The authenticated pdf of the Code includes an integrity mark with a certificate ID
BUSINESS AND PROFESSIONS CODE
BUSINESS AND PROFESSIONS CODE ARTICLE I BUSINESS LICENSES [Any and all prior Titles designated as the Business License Code and any Articles thereof enacted or amended are hereby repealed Ordinance 04-01 enacting this Article shall take effect upon the approval of its provisions by the Tribal Council of the Colorado River Indian Tribes,
CHAPTER 30 PROFESSIONS AND OCCUPATIONS ARTICLE 12 ARCHITECTS
CHAPTER 30 PROFESSIONS AND OCCUPATIONS ARTICLE 12 ARCHITECTS §30-12-1 Board of architects In order to safeguard the life, health, property and public welfare of the people of this state and to protect the people
CODE OF ETHICS FOR THE HEALTH EDUCATION PROFESSION PREAMBLE
Feb 08, 2011 · The Code of Ethics provides a framework of shared values within the professions in which Health Education is practiced The Code of Ethics is grounded in fundamental ethical principles including: promoting justice, doing good, and avoidance of harm The responsibility of each health educator is
TITLE 4 PROFESSIONS AND OCCUPATIONS CHAPTER 16 ARIZONA
Code in Supp 18-1 to comply with A R S § 41-1012(B) and A R S § 5302(1), (2)(d) through (e), and (3)(d) through (e) A certification verifies the authenticity of each Code chapter posted as it is released by the Office of the Secretary of State The authenticated pdf of the Code includes an integrity mark with a certificate ID
CALIFORNIA CODE BUSINESS AND PROFESSIONS CODE DIVISION 3
CALIFORNIA CODE BUSINESS AND PROFESSIONS CODE DIVISION 3 PROFESSIONS AND VOCATIONS GENERALLY CHAPTER 4 ATTORNEYS ARTICLE 7 UNLAWFUL PRACTICE OF LAW § 6125 Practice without active membership No person shall practice law in California unless the person is an active member of the State Bar Added Stats 1939 ch 34 § 1
(Business and Professions Code §§ 6700 – 6799)
(Business and Professions Code §§ 6700 – 6799) INCLUDES AMENDMENTS MADE DURING THE 20 20 EGISLATIVE SESSION (Effective January 1, 2021, unless otherwise noted) CHAPTER 7 PROFESSIONAL ENGINEERS Article 1 General Provisions 6700 Professional Engineers Act This chapter constitutes the chapter on professional engineers It may be cited ashe t
2021 Geologist and Geophysicist Act
Article 1 General Provisions 7800 Geologist and Geophysicist Act This chapter of the Business and Professions Code constitutes the chapter on geologists and geophysicists It may be cited as the Geologist and Geophysicist Act 7801 “Board” defined (a)"Board," as used in this chapter, means the Board for Professional Engineers, Land
[PDF] abréviation psychologue
[PDF] liste des abréviations courantes en français
[PDF] pdf abréviation médicale
[PDF] liste des abréviations sigles et acronymes
[PDF] liste des sigles et acronymes
[PDF] liste sigle
[PDF] sigles et abréviations cm2
[PDF] sigle et
[PDF] exemple d'acronyme
[PDF] exemple de sigle
[PDF] fiche d'abréviation
[PDF] les abréviations des mots
[PDF] symbole d'abréviation
[PDF] exercice droite graduée nombres décimaux cm2
Current as of 1/1/2019
1CALIFORNIA BUSINESS AND PROFESSIONS CODE
Division 3- Professions and Vocations Generally
Chapter 1- Accountants
ARTICLE 1 Ȃ ADMINISTRATION ................................................................................................ 6
5000. EXISTENCE OF BOARD OF ACCOUNTANCY (REPEALED JANUARY 1, 2020) ................................ 6
5000.1. PUBLIC PROTECTION PRIORITY .......................................................................................... 6
5000.5. PUBLIC BOARD MEMBERS ................................................................................................. 6
5001. BOARD MEMBERS QUALIFICATIONS AND OATH ...................................................................... 6
5002. BOARD MEMBERS TENURE ................................................................................................... 7
5003. BOARD OFFICERS ................................................................................................................ 7
5004. TENURE OF OFFICERS .......................................................................................................... 7
5006. CONTINUANCE IN OFFICE OF BOARD OFFICERS ....................................................................... 7
5007. DUTIES OF OFFICERS............................................................................................................ 7
5008. REPORTS PREPARED BY BOARD ............................................................................................ 8
5009. REGISTER OF LICENSEES ...................................................................................................... 8
5010. REGULATIONS ..................................................................................................................... 8
5011. OFFICES OF THE BOARD ....................................................................................................... 8
5012. BOARD SEAL ....................................................................................................................... 8
5013. BOARD RECORDS AND USE IN EVIDENCE ................................................................................ 8
5015. EMPLOYEES OF BOARD ......................................................................................................... 8
5015.6. EXECUTIVE OFFICER; POWERS AND DUTIES (REPEALED JANUARY 1, 2020) .......................... 9
5016. BOARD MEETINGS AND QUORUM .......................................................................................... 9
5017. EXECUTIVE SESSIONS AND OPEN AND PUBLIC MEETINGS ........................................................ 9
5017.1. POSTING MINUTES ON THE INTERNET ................................................................................ 9
5017.5. WEBCASTING MEETINGS ................................................................................................. 10
5018. PROFESSIONAL RULES AND STANDARDS .............................................................................. 10
5019. RULES PRINTED ON APPLICATIONS ..................................................................................... 10
5020. ENFORCEMENT ADVISORY COMMITTEE ............................................................................... 10
5021. TENURE OF ENFORCEMENT ADVISORY AND QUALIFICATIONS COMMITTEE MEMBERS .............. 11
5022. QUALIFICATIONS COMMITTEE REPORTS AND APPEALS FROM ITS ACTIONS ............................. 11
5023. QUALIFICATIONS COMMITTEE ............................................................................................. 11
5024. OTHER COMMITTEES ......................................................................................................... 11
5025.1. ACCOUNTANTS TO ASSIST IN INVESTIGATIONS ................................................................... 11
5025.2. EXPENDITURE AUTHORITY - ENFORCEMENT AND LITIGATION ............................................ 12
5025.3. ENCUMBRANCES FOR CONTRACTS - PERIOD OF 24 MONTHS ............................................... 13
ARTICLE 1.5 - CONTINUING EDUCATION .............................................................................. 13
5026. CONTINUING EDUCATION ................................................................................................... 13
5027. CONTINUING EDUCATION REGULATIONS .............................................................................. 13
5028. EXCEPTIONS FROM CONTINUING EDUCATION REQUIREMENTS ............................................... 14
5029. CONTINUING EDUCATION COMMITTEE................................................................................. 14
ARTICLE 2 - GENERAL POWERS AND DEFINITIONS............................................................ 15
5030. "BOARD" DEFINED ............................................................................................................ 15
5031. "COMMITTEE" DEFINED ..................................................................................................... 15
5032. "STATE" DEFINED ............................................................................................................. 15
25033. "CERTIFIED PUBLIC ACCOUNTANT" DEFINED ....................................................................... 15
5033.1. "LICENSE" INCLUDES "CERTIFICATE" ............................................................................... 15
5034. "PUBLIC ACCOUNTANT" DEFINED ....................................................................................... 15
5035. "PERSON" DEFINED ........................................................................................................... 15
5035.1. "FIRM" DEFINED ............................................................................................................ 15
5035.2. "CLIENT" DEFINED ......................................................................................................... 15
5035.3. "FIRM" INCLUDES ........................................................................................................... 16
5036. PREPARATION OF STATE DOCUMENTS ................................................................................. 16
5037. OWNERSHIP OF ACCOUNTANTS' WORK PAPERS ................................................................... 16
5037.1. CONSTRUCTION OF LICENSEES' OBLIGATIONS UNDER SECTION 5037 ................................. 17
5038. PARTIAL INVALIDITY OF CHAPTER ...................................................................................... 17
5040. VOLUNTARY TAXPAYER CONTRIBUTIONS ............................................................................. 17
ARTICLE 3 - APPLICATION OF CHAPTER .............................................................................. 17
5050. PRACTICE WITHOUT PERMIT, TEMPORARY PRACTICE ........................................................... 17
5050.1. CONSENT TO BOARD'S JURISDICTION ................................................................................ 18
5050.2. DISCIPLINE OF OUT-OF-STATE OR FOREIGN ACCOUNTANT OR FIRM .................................... 18
5051. PRACTICE OF PUBLIC ACCOUNTANCY ................................................................................... 19
5052. PERSONS EXCEPTED .......................................................................................................... 20
5053. EXCEPTIONS OF CERTAIN EMPLOYEES, ASSISTANTS, AND ATTORNEYS AT LAW ........................ 20
5054. EXCEPTION FOR CERTAIN TAX PREPARERS .......................................................................... 20
5055. TITLE OF CERTIFIED PUBLIC ACCOUNTANT .......................................................................... 21
5056. TITLE OF PUBLIC ACCOUNTANT .......................................................................................... 21
5057. LICENSURE & PRACTICE PRIVILEGE EXEMPTION .................................................................. 21
5058. USE OF CONFUSING TITLES OR DESIGNATIONS PROHIBITED .................................................. 22
5058.1. TITLES IN CONJUNCTION WITH CERTIFIED PUBLIC ACCOUNTANT OR PUBLIC ACCOUNTANT ... 22
5058.2. INACTIVE DESIGNATION .................................................................................................. 22
5058.3. RETIRED DESIGNATION ................................................................................................... 22
5058.4. HOLDER OF PERMIT IN MILITARY INACTIVE STATUS .......................................................... 23
ARTICLE 3.5 - STANDARDS OF PROFESSIONAL CONDUCT ................................................ 235060. NAME OF FIRM .................................................................................................................. 23
5061. COMMISSIONS ................................................................................................................... 23
5062. REPORT CONFORMING TO PROFESSIONAL STANDARDS .......................................................... 25
5062.2. RESTRICTIONS ON ACCEPTING EMPLOYMENT WITH AN AUDIT CLIENT ................................. 25
5063. REPORTABLE EVENTS ........................................................................................................ 25
5063.1. REPORTING BY COURTS ................................................................................................... 27
5063.2. REPORTING BY INSURERS ................................................................................................ 27
5063.3. DISCLOSURE OF CONFIDENTIAL CLIENT INFORMATION PROHIBITED .................................... 28
5063.10. RESTATEMENTS ........................................................................................................... 28
ARTICLE 4 - APPLICATIONS, REGISTRATIONS, PERMITS GENERALLY ........................... 295070. PUBLIC ACCOUNTANCY PERMITS AND CERTIFICATES ............................................................ 29
5070.1. RETIRED STATUS ............................................................................................................ 29
5070.2. MILITARY INACTIVE STATUS ............................................................................................ 30
5070.5. EXPIRATION OF PERMITS; RENEWAL; CONTINUING EDUCATION REQUIREMENTS ................. 31
5070.6. RENEWAL OF EXPIRED PERMITS AND EFFECTIVE DATE OF RENEWAL OF SUCH PERMITS ....... 32
35070.7. FAILURE TO RENEW WITHIN FIVE YEARS; REINSTATEMENT .............................................. 32
5070.8. EXPIRATION OF SUSPENDED OR REVOKED PERMITS ........................................................... 33
5072. REQUIREMENTS FOR REGISTRATION AS A PARTNERSHIP ........................................................ 33
5073. PARTNERSHIP APPLICATIONS ............................................................................................. 34
5076. PEER REVIEW ................................................................................................................... 35
5076.1. PEER REVIEW OVERSIGHT COMMITTEE ............................................................................ 37
5078. OFFICES NOT UNDER PERSONAL MANAGEMENT OF CERTIFIED PUBLIC ACCOUNTANT OR PUBLIC
ACCOUNTANT; SUPERVISION .......................................................................................................... 38
5079. NONLICENSEE OWNERSHIP OF FIRMS .................................................................................. 38
ARTICLE 5 - CERTIFICATES, INFORMATION AND RECORDS ............................................. 405080. GRANTING OF CERTIFIED PUBLIC ACCOUNTANT CERTIFICATES .............................................. 40
5080.1. PERSONAL APPEARANCE OF APPLICANT BEFORE BOARD ................................................... 40
5081. REQUIREMENTS FOR ADMISSION TO CERTIFIED PUBLIC ACCOUNTANT EXAMINATION .............. 41
5082. CERTIFIED PUBLIC ACCOUNTANT EXAMINATION .................................................................. 41
5082.1. ADMINISTRATION OF CERTIFIED PUBLIC ACCOUNTANT EXAMINATION ................................ 41
5082.2. REEXAMINATION ............................................................................................................ 41
5082.3. QUALIFICATION FOR EXAMINATION BY FOREIGN APPLICANTS ............................................. 41
5082.4. QUALIFICATION FOR EXAMINATION BY CANADIAN CHARTERED ACCOUNTANTS .................... 42
5082.5. PASSAGE OF THE EXAM IN ANOTHER STATE ...................................................................... 42
5086. EXISTING CERTIFIED PUBLIC ACCOUNTANT CERTIFICATES .................................................... 42
5087. LICENSURE REQUIREMENTS: OUT-OF-STATE LICENSEE ........................................................ 42
5088. OUT-OF-STATE CERTIFIED PUBLIC ACCOUNTANT APPLYING FOR CALIFORNIA LICENSE ........... 43
5090. EDUCATION AND EXPERIENCE REQUIREMENTS ..................................................................... 43
5092. PATHWAY 1 (OPERATIVE TERM CONTINGENT) .................................................................... 43
5092.1. EXTENSION OF TIME TO QUALIFY ..................................................................................... 44
5093. PATHWAY 2 ...................................................................................................................... 44
5094. ACCREDITED SCHOOLS ....................................................................................................... 46
5094.3. ETHICS STUDY REQUIREMENTS ........................................................................................ 47
5094.6. ETHICS STUDY AND ACCOUNTING STUDY GUIDELINES ........................................................ 48
5095. PROVIDING ATTEST SERVICES. ............................................................................................ 49
ARTICLE 5.1 - PRACTICE PRIVILEGES ................................................................................... 49
5096. PRACTICE PRIVILEGE GENERAL REQUIREMENTS .................................................................. 49
5096.1. PRACTICE WITHOUT NOTICE ........................................................................................... 53
5096.2. DENIAL OF A PRACTICE PRIVILEGE ................................................................................... 53
5096.4. ADMINISTRATIVE SUSPENSION OF A PRACTICE PRIVILEGE .................................................. 55
5096.5. SIGNING ATTEST REPORTS .............................................................................................. 56
5096.6. DELEGATION OF AUTHORITY, EXECUTIVE OFFICER ............................................................ 56
5096.7. DEFINITIONS ................................................................................................................. 57
5096.8. INVESTIGATION AUTHORITY ............................................................................................ 57
5096.9. AUTHORITY TO ADOPT REGULATIONS .............................................................................. 57
5096.12. LIMITED FIRM PRACTICE .............................................................................................. 58
5096.20. INFORMATION ON OUT-OF-STATE LICENSEES WITH DISQUALIFYING CONDITIONS .............. 58
5096.21. DETERMINATION REGARDING OUT-OF-STATE PRACTITIONERS ........................................ 60
5096.22. PRACTICE PRIVILEGE NOTIFICATION FORM AND FEE ....................................................... 61
4ARTICLE 5.5 - AUDIT DOCUMENTATION .............................................................................. 62
5097. AUDIT DOCUMENTATION REQUIREMENTS ............................................................................ 62
5098. AUDIT DOCUMENTATION REGULATIONS .............................................................................. 62
ARTICLE 6 - DISCIPLINARY PROCEEDINGS .......................................................................... 63
5100. DISCIPLINE IN GENERAL ..................................................................................................... 63
5100.1 DETERMINING DISCIPLINE: CERTIFIED OR TRUE AND CORRECT COPIES OF ACTION ............... 64
5100.5 PERMANENT LICENSE RESTRICTIONS............................................................................. 64
5101. DISCIPLINE OF PARTNERSHIP.............................................................................................. 65
5102. POWERS AND PROCEEDINGS ............................................................................................... 65
5103. INVESTIGATIONS ................................................................................................................ 65
5103.5. NOTICE OF FORMAL ACCUSATIONS ................................................................................... 66
5104. RELINQUISHMENT OF CERTIFICATE OR PERMIT .................................................................... 66
5105. DELINQUENCY IN PAYMENT OF RENEWAL FEE ..................................................................... 66
5106. CONVICTION DEFINED ........................................................................................................ 66
5107. PAYMENT OF DISCIPLINARY COSTS; CONDITIONAL RENEWAL ................................................ 67
5108. SUBPOENAS ...................................................................................................................... 68
5109. JURISDICTION OVER EXPIRED, CANCELLED, FORFEITED, SUSPENDED, OR SURRENDERED LICENSE
................................................................................................................................................... 68
5110. FALSE STATEMENTS IN APPLICATION; EXAM CHEATING ........................................................ 68
5111. CHEATING DEFINED ........................................................................................................... 69
5112. PROCEDURE; LIMITATION ON ACTIONS ................................................................................ 70
5113. READMISSION TO THE EXAMINATION ................................................................................... 71
5115. PETITIONS FOR REINSTATEMENT OR REDUCTION OF PENALTY .............................................. 71
ARTICLE 6.5 - ADMINISTRATIVE PENALTIES ...................................................................... 72
5116. ADMINISTRATIVE PENALTIES GENERAL PROVISIONS ............................................................. 72
5116.1. ADMINISTRATIVE PENALTIES - ALL ACCOUNTANCY ACT VIOLATIONS .................................. 72
5116.2. ADMINISTRATIVE PENALTIES - SPECIFIC ACCOUNTANCY ACT VIOLATIONS ........................... 72
5116.3. ADMINISTRATIVE PENALTIES - SUBVERSION OF THE EXAMINATION ..................................... 73
5116.4. PROCEDURE FOR ADMINISTRATIVE PENALTIES.................................................................. 73
5116.5. JUDGMENT ORDERING PAYMENT OF ADMINISTRATIVE PENALTY ......................................... 73
5116.6. DEFINITION OF "LICENSEE" ............................................................................................. 73
ARTICLE 7 - PROHIBITIONS AND OFFENSES AGAINST THE CHAPTER GENERALLY .... 745120. VIOLATIONS AS MISDEMEANOR ........................................................................................... 74
5121. EVIDENCE OF VIOLATION ................................................................................................... 74
5122. INJUNCTIONS ..................................................................................................................... 74
ARTICLE 8 - REVENUE ............................................................................................................... 75
5130. APPLICATION FEE .............................................................................................................. 75
5131. FEE FOR EXAMINATION ...................................................................................................... 75
5132. DISPOSITION OF MONIES .................................................................................................... 75
5133. ACCOUNTANCY FUND APPROPRIATION AND COMPENSATION OF BOARD MEMBERS .................. 75
5134. FEES ................................................................................................................................ 76
5ARTICLE 9 - ACCOUNTANCY CORPORATIONS ...................................................................... 77