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Which section of the California accountancy act enables the board of accountancy to disciple an applicant that cheated on the cpa exam or helped someone

Which section of the California accountancy act enables the board of accountancy to disciple an applicant that cheated on the cpa exam or helped someone else cheat? Is helping someone else cheat as serious as cheating? Why is the board of accountancy concerned with this issue? Apply kant's theory of universalizing the principle to cheating on the cpa exam

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