Why Section 5076 of the California Accountancy Act deserves to be included in California law. Section 5076 merits inclusion in California law because it is based on peer review being required for all services rendered in accordance with professional guidelines set forth by the Regulatory Council. These are worth including as it improves the quality of service and eliminates any misinterpretation. 10. Sections 5082 through 5095 of the California Accountancy Act establish the requirements to become a CPA. Which principle of the AICPA Code of Conduct relates to these requirements? Explain the relationship. Due Care is related to sections 5082 through 5095 because Due Care explains how accountants should do their best by striving to continually improve their skills and following all accounting and ethical competencies. Likewise, sections 5082 to 5095 talk about the important requirements for becoming a CPA. Both sections basically explain how to become a good accountant and eventually become a good CPA. 11. What section of the California Accountancy Act allows the Board of Accountancy to discipline a candidate for cheating on the CPA exam, or to assist someone else in cheating? Is helping someone else cheat serious cheating? Why is the Accounting Council concerned about this issue? Applying the Kantian theory of the universalization of the principle to cheating on the CPA