AB 1114, as introduced, Achadjian. California Board of Accountancy.
Existing law, until January 1, 2016, establishes the California Board of Accountancy, which is comprised of 15 members, to be appointed as specified. Under existing law, the board licenses and regulates the practice of accountancy in the State of California.
This bill would make technical, nonsubstantive changes to these provisions.
Vote: majority. Appropriation: no. Fiscal committee: no. State-mandated local program: no.
The people of the State of California do enact as follows:
Section 5000 of the Business and Professions
2Code is amended to read:
begin insert(a)end insertbegin insert end insert There is in the Department of Consumer Affairs the
4California Board of Accountancy, which consists of 15 members,
57 of whom shall be licensees, and 8 of whom shall be public
6members who shall not be licentiates of the board or registered by
7the board. The board has the powers and duties conferred by this
8chapter.
9 The
end delete
P2 1begin insert(b)end insertbegin insert end insertbegin insertThe end insertGovernor shall appoint four of the public members, and
2the seven licensee members as provided in this section. The Senate
3Committee on Rules and the Speaker of the Assembly shall each
4appoint two public members. In appointing the seven licensee
5members, the Governor shall appoint members representing a cross
6section of the accounting profession with at least two members
7representing a small public accounting firm. For the purposes of
8this chapter, a small public accounting firm shall be defined as a
9professional firm that employs a total of no more than four
10licensees as partners, owners, or full-time employees in the practice
11of public accountancy within the State of California.
12 This
end delete
13begin insert(c)end insertbegin insert end insertbegin insertThisend insertbegin insert end insertsection shall remain in effect only until January 1,
142016, and as of that date is repealed, unless a later enacted statute,
15that is enacted before January 1, 2016, deletes or extends that date.
16 Notwithstanding
end delete
17begin insert(d)end insertbegin insert end insertbegin insertNotwithstandingend insert any otherbegin delete provision ofend delete law, the repeal of
18this section renders the board subject to review by the appropriate
19policy committees of the Legislature. However, the review of the
20board shall be limited to reports or studies specified in this chapter
21and those issues identified by the appropriate policy committees
22of the Legislature and the board regarding the implementation of
23new licensing requirements.
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