BILL ANALYSIS                                                                                                                                                                                                    



                                                                  AB 797
                                                                  Page  1


          ASSEMBLY THIRD READING
          AB 797 (Ma)
          As Amended  May 4, 2009
          Majority vote 

           BUSINESS & PROFESSIONS   10-0   APPROPRIATIONS      15-0        
           
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          |Ayes:|Hayashi, Emmerson,        |Ayes:|De Leon, Nielsen,         |
          |     |Conway, Eng, Hernandez,   |     |Ammiano,                  |
          |     |Nava, Niello,             |     |Charles Calderon, Davis,  |
          |     |John A. Perez, Ruskin,    |     |Duvall, Fuentes, Hall,    |
          |     |Smyth                     |     |Harkey, John A. Perez,    |
          |     |                          |     |Price, Skinner, Solorio,  |
          |     |                          |     |Audra Strickland,         |
          |     |                          |     |Torlakson                 |
          |-----+--------------------------+-----+--------------------------|
          |     |                          |     |                          |
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           SUMMARY  :  Requires the California Board of Accountancy (CBA) to  
          publish disciplinary decisions on its Web site for a period of  
          10 years.  Specifically,  this bill  requires:  

          1)CBA to publish disciplinary decisions against a certified  
            public accountant, public accountant, accountancy partnership,  
            or accountancy corporation for a period of at least 10 years  
            from the date the decision was issued.

          2)Published disciplinary decisions to be accessible by the name  
            of the accountant, partnership, or corporation that is the  
            subject of the decision.

           EXISTING LAW  provides for the licensing and regulation of  
          accountants and accounting firms by CBA; and, prohibits a person  
          from engaging in the practice of public accountancy in this  
          state unless he or she holds either a license issued by CBA. 

           FISCAL EFFECT  :  According to the Assembly Appropriations  
          Committee, workload costs associated with this legislation are  
          minor and absorbable within existing CBA resources.

           COMMENTS  :  According to the author's office, "Current policy of  
          the California Board of Accountancy is to post a summary of  
          disciplinary decisions on its website for a period of seven  








                                                                  AB 797
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          years.  This bill would require the CBA to post the full text of  
          its disciplinary decisions for a period of ten years.  This  
          would increase consumer protection by providing the full text of  
          the disciplinary decisions so that all proven allegations are  
          readily available and a full description of the proven  
          allegations can be accessed easily and for a longer period of  
          time."
           
          The documents related to a pending accusation against a licensee  
          are considered a public record and obtainable upon request to  
          any of the 43 consumer protection entities in the Department of  
          Consumer Affairs.

          As a matter of administrative policy, the CBA publishes the  
          final documents of final disciplinary decisions on its Web site  
          for a minimum of seven years, but in some cases may publish that  
          information indefinitely.
           

          Analysis Prepared by  :    Ross Warren / B. & P. / (916) 319-3301 
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