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It outlines governance for the Board of Accountancy, including membership structure, appointment eligibility, terms, officers, duties, reporting, records, privacy provisions, and meeting procedures. It also sets rules of professional conduct, enforcement advisory mechanisms, committee recommendations, and continuing education requirements, along with definitions used throughout the chapter.","Current as of January 1 , 2026  \nBUSINESS AND PROFESSIONS CODE  \nDIVISION 3. PROFESSIONS AND VOCATIONS GENERALLY CHAPTER 1. ACCOUNTANTS  \nContents  \nARTICLE 1. ADMINISTRATION .......................................................................................... 1  \n5000. Board of Accountancy; Members; Powers and Duties; Repeal of Section [Repealed Effective January 1, 2029] .............................................................................. 1  \n5000.1. Priority of Board; Protection of the Public ........................................................... 1  \n5000.5. Requirements for Public Member of Board ........................................................ 1  \n5001. Eligibility for Appointment; Oath of Office .............................................................. 1  \n5002. Terms; Vacancies; Removal from Board............................................................... 2  \n5003. Officers of Board ................................................................................................... 2  \n5004. Election of Officers ................................................................................................ 2  \n5006. Continuance in Office............................................................................................ 2  \n5007. Duties ................................................................................................................... 2  \n5008. Reports; Preparation and Distribution ................................................................... 2  \n5009. Register ................................................................................................................ 2  \n5009.5. Privacy of Applicants’ and Licensees’ Email Addresses ..................................... 3  \n5010. Adoption, Repeal and Amendment of Regulations ................................................ 3  \n5011. Offices................................................................................................................... 3  \n5012. Seal ...................................................................................................................... 3  \n5013. Records; Admissibility in Evidence........................................................................ 3  \n5015. Employees; Salaries and Expenses ...................................................................... 3  \n5015.6. Executive Officer [Repealed Effective January 1, 2029] ..................................... 3  \n5016. Quorum; Notice of Meetings; Waiver .................................................................... 3  \n5017. Board Meetings; Executive Sessions .................................................................... 4  \n5017.1. Posting of Board Meeting Minutes on Internet Website...................................... 4  \n5017.5. Posting of Live Audio or Video Broadcast on Internet Website of Open and Public Meetings ............................................................................................................... 4  \n5018. Rules and Standards of Professional Conduct ...................................................... 4  \n5019. Rules of Professional Conduct .............................................................................. 5  \n5020. Enforcement Advisory Committee; Appointment; Authority ................................... 5  \n5021. Terms of Office of Committee Members ............................................................... 5  \n5022. Recommendations and Report of Committee; Appeal; Examination by Board...... 5  \n5023. Qualifications Committee to Examine and Recommend Applicants ...................... 5  \n5024. Other Advisory Committees .................................................................................. 5  \n5025.1. Accountants as Consultants and Experts ........................................................... 5  \n5025.2. Legislative Findings; Authorization of Additional Expenditures .......................... 6  \n5025.3. Contrac","cbCaifqX1sMMtG8D","https://ap.wps.com/l/cbCaifqX1sMMtG8D","pdf",476013,13,71,"English","en",105,"# DIVISION 3. PROFESSIONS AND VOCATIONS GENERALLY\n## CHAPTER 1. ACCOUNTANTS\n### ARTICLE 1. ADMINISTRATION\n## ARTICLE 1.5. CONTINUING EDUCATION\n## ARTICLE 2. GENERAL POWERS AND DEFINITIONS","[{\"question\":\"What does Chapter 1 of Division 3 cover regarding accountants?\",\"answer\":\"It establishes the regulatory framework for accountants, including Board governance, professional conduct rules, enforcement structures, and continuing education requirements.\"},{\"question\":\"How is the Board of Accountancy organized and what are its core duties?\",\"answer\":\"The chapter defines Board membership, eligibility and appointment processes, officer roles and election, ongoing operations, duties, reporting obligations, and recordkeeping and evidence admissibility.\"},{\"question\":\"What continuing education requirements apply to accountants?\",\"answer\":\"The text includes a continuing education requirement and provides rules, standards, and exceptions governing compliance.\"}]","Business and Professions Code - Division 3 - Chapter 1 - Accountants | PDF",1788505265,179,{"code":4,"msg":83,"data":84},"ok",{"site_id":76,"language":75,"slug":85,"title":65,"keywords":86,"description":66,"schema_data":87,"social_meta":141,"head_meta":143,"extra_data":145,"updated_unix":80},"business-and-professions-code-division-3-chapter-1-accountants","",{"@graph":88,"@context":140},[89,103,123],{"@type":90,"itemListElement":91},"BreadcrumbList",[92,96,98,101],{"item":93,"name":94,"@type":95,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":97,"name":9,"@type":95,"position":14},"https://docshare.wps.com/document/",{"item":99,"name":40,"@type":95,"position":100},"https://docshare.wps.com/document/research-report/",3,{"item":102,"name":65,"@type":95,"position":19},"https://docshare.wps.com/document/business-and-professions-code-division-3-chapter-1-accountants/199228/",{"url":102,"name":65,"@type":104,"image":105,"author":110,"headline":65,"publisher":112,"fileFormat":115,"inLanguage":75,"description":66,"dateModified":116,"datePublished":117,"encodingFormat":115,"isAccessibleForFree":118,"interactionStatistic":119},"DigitalDocument",{"url":106,"@type":107,"width":108,"height":109},"https://docshare.wps.com/thumbnails/business-and-professions-code-division-3-chapter-1-accountants/199228.png","ImageObject",300,407,{"name":63,"@type":111},"Person",{"url":93,"name":113,"@type":114},"DocShare","Organization","application/pdf","2026-10-18","2026-09-04",true,{"@type":120,"interactionType":121,"userInteractionCount":72},"InteractionCounter",{"@type":122},"ViewAction",{"@type":124,"mainEntity":125},"FAQPage",[126,132,136],{"name":127,"@type":128,"acceptedAnswer":129},"What does Chapter 1 of Division 3 cover regarding accountants?","Question",{"text":130,"@type":131},"It establishes the regulatory framework for accountants, including Board governance, professional conduct rules, enforcement structures, and continuing education requirements.","Answer",{"name":133,"@type":128,"acceptedAnswer":134},"How is the Board of Accountancy organized and what are its core duties?",{"text":135,"@type":131},"The chapter defines Board membership, eligibility and appointment processes, officer roles and election, ongoing operations, duties, reporting obligations, and recordkeeping and evidence admissibility.",{"name":137,"@type":128,"acceptedAnswer":138},"What continuing education requirements apply to accountants?",{"text":139,"@type":131},"The text includes a continuing education requirement and provides rules, standards, and exceptions governing compliance.","https://schema.org",{"og:url":102,"og:type":142,"og:title":65,"og:site_name":113,"og:description":66},"article",{"robots":144,"canonical":102},"index,follow",{"doc_id":61,"site_id":76}]