BILL ANALYSIS
AB 117
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CONCURRENCE IN SENATE AMENDMENTS
AB 117 (Niello and Ma)
As Amended June 15, 2009
Majority vote
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|ASSEMBLY: |70-0 |(April 16, |SENATE: |34-0 |(July 9, 2009) |
| | |2009) | | | |
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Original Committee Reference: B. & P.
SUMMARY : Requires the holder of an inactive certified public
accountant (CPA) license to disclose the inactive license status
on all materials, as specified.
The Senate amendments make nonsubstantive, technical and
clarifying changes.
EXISTING LAW :
1)Licenses and regulates some 40,000 CPAs under the California
Accountancy Act by the Board of Accountancy (Board) within the
Department of Consumer Affairs (DCA).
2)Requires persons licensed by the Board to complete specified
continuing education requirements to maintain an active
license.
3)Allows the Board to make exceptions to the continuing
education requirements for licensees who are not engaged in
public practice.
4)Provides that any board under the DCA may establish by
regulation an inactive license category for persons not
actively engaged in the practice of the profession or
vocation.
AS PASSED BY THE ASSEMBLY , this bill is substantially similar to
the version passed by the Senate.
FISCAL EFFECT : According to the Senate Appropriations
Committee, pursuant to Senate Rule 28.8, negligible state costs.
Analysis Prepared by : Sarah Huchel / B. & P. / (916) 319-3301
AB 117
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FN: 0001682