BILL NUMBER: AB 117	ENROLLED
	BILL TEXT

	PASSED THE SENATE  JULY 9, 2009
	PASSED THE ASSEMBLY  AUGUST 17, 2009
	AMENDED IN SENATE  JUNE 15, 2009
	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, 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 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 the holder of an inactive accountancy
license, when using specified CPA titles, designations, or references
on correspondence, Internet Web sites, business cards, nameplates,
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 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.


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 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 title "certified
public accountant," the CPA designation, or any other reference that
would suggest that the person is licensed by the board on materials
such as correspondence, Internet Web sites, business cards,
nameplates, 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.