BUSINESS,CODE,DIVISION,SPECIAL,REGULATIONS,CHAPTER 14,TAX,CH 113,TAX PREPARER,SHALL,BOND,SURETY COMPANY,TO DO,STATE,FOR EACH,TAX RETURNS,PERSON,PRINCIPAL SUM,THE BOND,FIVE THOUSAND,DOLLARS,SUBJECT TO,SECTION,PROOF,SURETY BOND,BE IN,PAYABLE,TO THE PEOPLE OF,THE STATE OF CALIFORNIA,BENEFIT,PERSONS,DAMAGED,FRAUD,DISHONESTY,MISREPRESENTATION,DECEIT,ACTS,EMPLOYED,TAX PREPARATION,C,FILING,EMPLOYEE,ASSOCIATE,EVIDENCE,SUBDIVISION,EVENT,TOTAL,FOR ANY,SINGLE TAX,EXCEED,ONE HUNDRED TWENTY,AGGREGATE,LIABILITY,SURETY,NUMBER,CLAIMS,REMAINS,FORCE,REVISION,AMOUNT,THE LIABILITY,PAYMENT,CIVIL,FEES,COST,STATUTE,REGULATION D,FILE,AMENDMENT,30 DAYS,CHANGE,INFORMATION,CURRENT,SECTION 2,THIRTY DAYS,PRIOR,CANCELLATION,TERMINATION,SEND,WRITTEN,NOTICE,CALIFORNIA TAX EDUCATION,COUNCIL,DATE,EFFECTIVE DATE,CEASE,THAT TIME,NOTWITHSTANDING,THE CODE,PROCEDURE,DEPOSIT,LIEU,REQUEST,FEDERAL AGENCY,LAW ENFORCEMENT AGENCY,EFFECTIVE,JANUARY 1 2000,AS OF,JANUARY 1,CHAPTER,WORDS,EXCEPT,PARAGRAPH,CONSIDERATION,ASSISTS,RESPONSIBILITY FOR,WORK,RETURN,DONE,HOLDS,HIMSELF,HERSELF,OFFERING,ENGAGED,ACTIVITY,AFFILIATION,EMPLOYMENT,CORPORATION,PARTNERSHIP,ASSOCIATION,ENTITY,PREPARATION,DATA,ULTIMATE,SIGNATORY,AUTHORITY,ITSELF,REGULAR,DUTIES,HIS OR HER,EMPLOYERS,INCOME,SALES,PAYROLL TAX,RETURNS,TAX RETURN,MEANS,DECLARATION,STATEMENT,CLAIM,DOCUMENT,FILED,CONNECTION,FEDERAL,INCOME TAXES,STATE BANK,FRANCHISE,TAXES,CURRICULUM,PROVIDER,INSTRUCTION,CONTINUING EDUCATION,DEFINED,EDUCATION,NONPROFIT ORGANIZATION,TAXATION,SECTION 501,TITLE 26 OF THE UNITED STATES,MADE UP,REPRESENTATIVE,CALIFORNIA,NONPROFIT CORPORATION,GOOD STANDING,CHOOSES,AGENTS,CERTIFIED PUBLIC ACCOUNTANTS,MEMBERSHIP,IN CALIFORNIA,PREVIOUS,CALENDAR YEARS,FOR PROFIT,EMPLOYEES,FRANCHISEES,FRANCHISEE,CALENDAR YEAR,THE LAST THREE,PROCESS,INDIVIDUALS,THE BOARD OF DIRECTORS,FULL,VOTING,PRIVILEGES,SERVE,TERMS,DETERMINED,INITIAL,BASIS,REQUIREMENTS,ELIGIBLE,CATEGORY,CLIENT,WHOM,PERFORM,REFUND ANTICIPATION LOAN,LOAN,WHETHER,FINANCIAL INSTITUTION,ANTICIPATION,WHOSE,STATE INCOME TAX,SCHEDULE,TABLE,CHARGE,RELATED,THE MAKING OF,LOAN AMOUNT,ANNUAL PERCENTAGE RATE,CALCULATED,GUIDELINES,THE FEDERAL,TRUTH IN LENDING ACT,15 U S C,REGISTRATION,INTENT,CONSUMERS,ENSURE,ADEQUATE,CONFIDENTIAL INFORMATION,FRAUDULENT,MISLEADING,REPRESENTATIONS,TO PROVIDE FOR,SELF,NONPROFIT,OVERSIGHT,BODY,REGISTER,MEET,FORTH,REASONABLE,CARRY OUT,LIMITED,STAFF,ENTERING,CONTRACTS,GOVERNED,BOARD OF DIRECTORS,MANNER,SHALL ISSUE,DENY,APPLICATIONS,DISCIPLINE,AUTHORIZED,BYLAWS,RULES,NECESSARY,APPLICATION,RENEWAL FEES,DELINQUENT,CARRYING,COUNCILS,APPLICANT,ORDER,PAID,THE OTHER,RENEWAL,EXPIRE,UNLESS,RENDERING,CUSTOMER,WRITING,NAME,ADDRESS,TELEPHONE NUMBER,COMPLIANCE,THE BONDING,REQUIREMENT,JULY 1,PROFESSIONAL,CAPACITY,DISCLOSED,PERMISSION,THE CLIENT,SUBPOENA,SUMMONS,ENFORCEABLE,ORDER OF,COURT,EXTENT,LEGAL PROCEEDING,INITIATED,IN RESPONSE,INQUIRY,GOVERNMENT,REGULATORY AGENCY,MERGER,PRACTICE,CONSULTATION,ORGANIZATIONS,PROFESSIONAL STANDARDS,REVIEW,ETHICS,QUALITY CONTROL,PEER REVIEW,BY LAW,THE EVENT,CONFIDENTIAL,OUTSIDE,THE UNITED STATES OF,AMERICA,THE SERVICES,INFORM,DISCLOSURE,INTENT OF THE LEGISLATURE,COMPLEMENT,REPLACE,CIVIL CODE,LEGISLATURE,FINDS,TAXPAYERS,CONTRIBUTIONS,CERTAIN,FUNDS,THE STATE,INCOME TAX RETURN,UNAWARE,CONTRIBUTION,CHECK OFFS,THEREFORE IT,ENCOURAGE,PREPARE,COMPLETION,CHECK OFF,VIOLATION,COMMIT,FAIL,AUTHORIZE,INDUCE,TAX PREPARATION SERVICE,SIGNATURE,BLANK,SPACES,SIGNED,GIVE,CUSTOMERS,REASONABLE TIME,SIGNS,DOCUMENT 5,DUE DATE,THE RETURN,WHICHEVER,ENGAGE,ADVERTISING,LICENSURE,ENDORSEMENT,CODE 9,SIGN,FOR SERVICES RENDERED,DEMAND,BEHALF,KNOWINGLY,FALSE,CONSUMER,OFFENSE,ADVERTISES,AVAILABILITY,ADVERTISEMENT,INTEREST,LENDING,INSTITUTION,THE ADVERTISEMENT,DISCLOSE,OFFERS,FACILITATE,DISPLAY,SHOWING,THE CURRENT,REFUND ANTICIPATION LOANS,THE OFFICE,ELECTRONIC,SETTING,ACCOUNT,ELECTRONICALLY,POSTINGS,MADE IN,LESS THAN,POINT,TYPE,MEASURING,INCHES,DISPLAYED,LOCATION,OFFICE,FACILITATING,CLEAR,SCHEDULE B,INCOME TAX,THE TAXPAYER,AVERAGE,THE INTERNAL REVENUE SERVICE,TAXPAYER,EXPECT,THE TAXPAYERS,BANK ACCOUNT,GUARANTEE,ANTICIPATED,TAX REFUND,PAID IN FULL,CONSUMMATION,TRANSACTION,COMPARISON,THE VARIOUS,COSTS,FINANCE,CHARGES,MAIL,DIRECT DEPOSIT,REFUND ANTICIPATION CHECK,SETTLEMENT OPTIONS,THE LANGUAGE,ENTER,COMPLETE,MATERIAL,FACTOR,CONDITION,COURSE,DENIAL,CERTIFICATE,PERMIT,REVOCATION,SUSPENSION,RESTRICTION,DISCIPLINARY,ACTION,TERRITORY OF THE UNITED STATES,GOVERNMENT AGENCY,LICENSING,BOARD,ORGANIZATION,CERTIFIED COPY,THE DECISION,JUDGMENT,PROCURING,PROCURE,MISTAKE,IN OR,ABETTING,THE VIOLATION OF,PROVISION,TERM,RULE,BYLAW,CONVICTION,FELONY,MISDEMEANOR,FUNCTIONS,THE RECORD,THE CONVICTION,THE CRIME,IMPERSONATING,ACTING,PROXY,SITUATION,ISSUANCE,CORRUPT,THE FRANCHISE,NOTIFY,VIOLATED,THE ATTORNEY,GENERAL,DISTRICT ATTORNEY,CITY ATTORNEY,CITE,LEVY,FINE,UP TO,ISSUE,CEASE AND DESIST ORDER,AGREEMENT,REIMBURSEMENT,COMBINATION,PROBATION,RIGHTS,PERIOD,NOT TO EXCEED,ONE YEAR,CONDITIONS,TAKING,PROPER,MAY ISSUE,TERMS AND CONDITIONS,SUSPENDED,DENIED,IN ACCORD,VOID,GOOD