BILL NUMBER: AB 797	AMENDED
	BILL TEXT

	AMENDED IN ASSEMBLY  APRIL 14, 2009

INTRODUCED BY   Assembly Member Ma

                        FEBRUARY 26, 2009

   An act to  amend Section 5000 of   add
Section 5114 to  the Business and Professions Code, relating to
accountants.



	LEGISLATIVE COUNSEL'S DIGEST


   AB 797, as amended, Ma.  Accountants.  
Accountants: discipline: Internet posting. 
   Existing law provides for the licensure and regulation of
accountants by the California Board of Accountancy, which is
established in the Department of Consumer Affairs. Existing law
 provides that the protection of the public shall be the
highest priority of the board   authorizes the board to
take disciplinary action against certified public accountants and
public accountants, accountancy partnerships, and accountancy
corporations on specified grounds  . 
   This bill would make a nonsubstantive, technical change to an
accountancy provision.  
   This bill would require the board to post on its Internet Web
site, for a period of 10 years, the text of decisions issued by the
board imposing discipline on those accountants, partnerships, and
corporations. 
   Vote: majority. Appropriation: no. Fiscal committee:  no
  yes  . State-mandated local program: no.


THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:

   SECTION 1.    Section 5114 is added to the  
Business and Professions Code   , to read:  
   5114.  The board shall post on its Internet Web site the text of
decisions issued by the board imposing discipline pursuant to this
article on a certified public accountant or public accountant, or an
accountancy partnership or accountancy corporation. This information
shall be accessible by the name of the accountant, partnership, or
corporation that is the subject of the decision and shall be posted
for a period of 10 years from the date the decision was issued. 

  SECTION 1.    Section 5000 of the Business and
Professions Code is amended to read:
   5000.  There is in the Department of Consumer Affairs the
California Board of Accountancy, which consists of 15 members, seven
of whom shall be licensees, and eight of whom shall be public members
who shall not be licentiates of the board or registered by the
board. The board has all the powers and duties conferred by this
chapter.
   The Governor shall appoint four of the public members, and the
seven licensee members as provided in this section. The Senate Rules
Committee 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 section shall become inoperative on July 1, 2011, and as of
January 1, 2012, is repealed, unless a later enacted statute, that
becomes effective on or before January 1, 2012, deletes or extends
the dates on which this section becomes inoperative and is repealed.
The repeal of this section renders the board subject to the review
required by Division 1.2 (commencing with Section 473). However, the
review of the board shall be limited to reports or studies specified
in this chapter and those issues identified by the Joint Committee on
Boards, Commissions, and Consumer Protection and the board regarding
the implementation of new licensing requirements.