BILL NUMBER: AB 1114	INTRODUCED
	BILL TEXT


INTRODUCED BY   Assembly Member Achadjian

                        FEBRUARY 22, 2013

   An act to amend Section 5000 of the Business and Professions Code,
relating to accountants.


	LEGISLATIVE COUNSEL'S DIGEST


   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 1.  Section 5000 of the Business and Professions Code is
amended to read:
   5000.   (a)    There is in the Department of
Consumer Affairs the California Board of Accountancy, which consists
of 15 members, 7 of whom shall be licensees, and 8 of whom shall be
public members who shall not be licentiates of the board or
registered by the board. The board has the powers and duties
conferred by this chapter. 
    The 
    (b)     The  Governor shall appoint
four of the public members, and the seven licensee members as
provided in this section. The Senate Committee on Rules and the
Speaker of the Assembly shall each appoint two public members. In
appointing the seven licensee members, the Governor shall appoint
members representing a cross section of the accounting profession
with at least two members representing a small public accounting
firm. For the purposes of this chapter, a small public accounting
firm shall be defined as a professional firm that employs a total of
no more than four licensees as partners, owners, or full-time
employees in the practice of public accountancy within the State of
California. 
    This 
    (c)     This    section shall
remain in effect only until January 1, 2016, and as of that date is
repealed, unless a later enacted statute, that is enacted before
January 1, 2016, deletes or extends that date. 
    Notwithstanding 
    (d)     Notwithstanding  any other
 provision of  law, the repeal of this section
renders the board subject to review by the appropriate policy
committees of the Legislature. However, the review of the board shall
be limited to reports or studies specified in this chapter and those
issues identified by the appropriate policy committees of the
Legislature and the board regarding the implementation of new
licensing requirements.