BILL ANALYSIS                                                                                                                                                                                                    




                   Senate Appropriations Committee Fiscal Summary
                           Senator Christine Kehoe, Chair

                                           1005 (Block)
          
          Hearing Date:  8/17/2009        Amended: 7/16/2009
          Consultant:  Bob Franzoia       Policy Vote: B,P&ED  6-3
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          ____
          BILL SUMMARY: AB 1005 would require the California Board of  
          Accountancy (CBA) to post finalized board meeting minutes on its  
          Internet Web site within a specified time.  This bill would  
          require the CBA to provide a live audio or video broadcast, on  
          its Internet Web site, of its board meetings.  The CBA would be  
          required to maintain on the Internet Web site the posted minutes  
          and broadcast or a link to both for at least three years.  In  
          addition, the CBA would be required to post on its Interne Web  
          site notice of all formal CBA accusations filed against a  
          licensee and require a link whereby a person may request a copy  
          of the accusation and alleged violations.  Persons requesting  
          this information would be provided with a statement that informs  
          that the allegations are not a final determination of wrongdoing  
          and are subject to specified adjudication and final review.
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          ____
                            Fiscal Impact (in thousands)

           Major Provisions         2009-10      2010-11       2011-12     Fund
           Audio/video Internet broad-       Up to $75 annually    Special*
          cast requirement

          Increased public access to        Negligible costs  
          ongoingSpecial*
          documents                                               

          * Accountancy Fund
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          ____

          STAFF COMMENTS: The CBA licenses and regulates approximately  
          40,000 certified public accountants under the Accountancy Act.   
          All CBA meetings are open to the public.

          The Assembly Third Reading analysis of this bill noted, "Six of  
          these (40) DCA entities provide documents related to a pending  
          investigation on their Web sites, two publish supporting  










          documents on final decisions, 21 entities provide a summary of  
          the final decision and order, and 14 do not publish any  
          information on their Web sites."
           
          The CBA receives fewer than 10 requests per year for  
          accusations.  With the increased visibility on the Web site,  
          this number may double, but the costs would be minimal as board  
          staff can, in most cases, email the requested document.

          AB 797 (Ma) would require the California Board of Accountancy  
          (CBA) to post on its Internet Web site, for at least ten years,  
          the text of decisions issued by the CBA imposing discipline on  
          those accountants, partnerships, and corporations.  This bill  
          was reported to second reading pursuant to Senate Rule 28.8.