BILL NUMBER: AB 117	AMENDED
	BILL TEXT

	AMENDED IN ASSEMBLY  MARCH 4, 2009

INTRODUCED BY   Assembly Members Niello and Ma
    (   Coauthor:  
Assembly Member   Hayashi  )


                        JANUARY 14, 2009

   An act to amend Section 5028 of the Business and Professions Code,
relating to accountants.


	LEGISLATIVE COUNSEL'S DIGEST


   AB 117, as amended, Niello. Accountants.
   Existing law provides for the licensure and regulation of
accountants by the California Board of Accountancy in the Department
of Consumer Affairs. Existing law authorizes the board to make
exceptions from continuing education requirements for licensees not
engaged in public practice, or for reasons of health, military
service, or other good cause, as specified.
   This bill would require a licensee subject to that exemption, when
using the CPA designation on correspondence, business cards, name
plates, or name plaques, to also specify that he or she is inactive.
The bill would impose continuing education requirements for a failure
to make that specification.
   Vote: majority. Appropriation: no. Fiscal committee: yes.
State-mandated local program: no.


THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:

  SECTION 1.  Section 5028 of the Business and Professions Code is
amended to read:
   5028.  The board may, in accordance with the intent of this
article, make exceptions from continuing education requirements for
licensees not engaged in public practice, or for reasons of health,
military service, or other good cause; provided, however, that such
licensee, when using the CPA designation on correspondence, business
cards, name plates, or name plaques, places the term "inactive"
immediately after  that   the CPA 
designation. If the licensee returns to the practice of public
accounting or uses the CPA designation without the term "inactive,"
he or she shall meet such continuing education requirements as the
board may determine.