BILL NUMBER: AB 117	AMENDED
	BILL TEXT

	AMENDED IN ASSEMBLY  MARCH 12, 2009
	AMENDED IN ASSEMBLY  MARCH 4, 2009

INTRODUCED BY   Assembly Members Niello and Ma

                        JANUARY 14, 2009

   An act to amend Section 5028 of  , and to add Section 5058.2
to,  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   prohibits a
person or firm from using any title or designation in connection
with the designation "certified public accountant" or "public
accountant" that is false or misleading. A violation of specified
provisions related to the practice of accountancy is a crime  .
   This bill would require  a licensee subject to that
exemption   the holder of an inactive accountancy
license  , when using the CPA designation on correspondence,
 Internet Web sites,  business cards, name plates, or name
plaques, to also specify that he or she is inactive.  Because a
violation of this requirement would be a crime, the bill would impose
a state-mandated local program.  The bill would  impose
continuing education requirements for a failure to make that
specification   also make a technical, nonsubstantive
change to a related provision  . 
   The California Constitution requires the state to reimburse local
agencies and school districts for certain costs mandated by the
state. Statutory provisions establish procedures for making that
reimbursement.  
   This bill would provide that no reimbursement is required by this
act for a specified reason. 
   Vote: majority. Appropriation: no. Fiscal committee: yes.
State-mandated local program:  no   yes  .


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 if
 such   the  licensee returns to the
practice of public accounting he  or she  shall meet such
continuing education requirements as the board may determine.
   SEC. 2.    Section 5058.2 is added to the  
Business and Professions Code   , to read:  
   5058.2.  The holder of an inactive license issued by the board
pursuant to Section 462, when lawfully using the CPA designation on
materials such as correspondence, Internet Web sites, business cards,
name plates, or name plaques, shall place the term "inactive"
immediately after that designation. 
   SEC. 3.    No reimbursement is required by this act
pursuant to Section 6 of Article XIII B of the California
Constitution because the only costs that may be incurred by a local
agency or school district will be incurred because this act creates a
new crime or infraction, eliminates a crime or infraction, or
changes the penalty for a crime or infraction, within the meaning of
Section 17556 of the Government Code, or changes the definition of a
crime within the meaning of Section 6 of Article XIII B of the
California Constitution.  
  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 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.