BILL ANALYSIS                                                                                                                                                                                                    



                                                                       



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                                 THIRD READING


          Bill No:  AB 1005
          Author:   Block (D)
          Amended:  7/16/09 in Senate
          Vote:     21

           
           SEN. BUS., PROF. & ECON. DEV. COMMITTEE  :  5-3 (FAIL),  
            7/6/09
          AYES:  Negrete McLeod, Corbett, Correa, Florez, Romero
          NOES:  Wyland, Aanestad, Walters
          NO VOTE RECORDED:  Oropeza, Yee

           SEN. BUS., PROF. & ECON. DEV. COMMITTEE  :  6-3, 7/13/09
          AYES:  Negrete McLeod, Corbett, Correa, Florez, Romero, Yee
          NOES:  Wyland, Aanestad, Walters
          NO VOTE RECORDED:  Oropeza

           SENATE APPROPRIATIONS COMMITTEE  :  8-3, 8/17/09
          AYES:  Kehoe, Corbett, Denham, Hancock, Leno, Price, Wolk,  
            Yee
          NOES:  Cox, Runner, Walters
          NO VOTE RECORDED:  Oropeza, Wyland

           ASSEMBLY FLOOR  :  50-27, 5/28/09 - See last page for vote


           SUBJECT  :    California Board of Accountancy

           SOURCE  :     Center for Public Interest Law


           DIGEST  :    This bill requires the California Board of  
          Accountancy (CBA) to post finalized board meeting minutes  
                                                           CONTINUED





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          on its Internet web site within a specified time.  The bill  
          requires CBA to provide a live audio or video broadcast, on  
          its Internet web site, of its board meetings.  CBA will 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, CBA will be required to post on its  
          Internet 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 the information will 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.

           ANALYSIS  :    

           Existing Law

           1.Licenses and regulates approximately 40,000 certified  
            public accountants (CPAs) under the Accountancy Act by  
            the CBA within the Department of Consumer Affairs.

          2.Requires all CBA meetings to be open to the public, and  
            provides that the CBA may hold executive sessions to  
            deliberate on a decision upon the evidence in a case  
            under the Administrative Procedure Act, and to take  
            action on examinations or administrative matters as  
            specified in the Government Code.

          3.Authorizes the CBA to receive and investigate complaints  
            against a licensee and to initiate and take disciplinary  
            action against a licensee, as specified, through  
            administrative procedures as specified in the Accountancy  
            Act and in the Administrative Procedure Act.

          4.Specifies that protection of the public shall be the  
            highest priority to the CBA in exercising its licensing,  
            regulatory, and disciplinary functions.  Whenever the  
            protection of the public is inconsistent with other  
            interests sought to be promoted, the protection of the  
            public shall be paramount.
           
           This bill:
           







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           1.Requires CBA to post on its Internet web site the minutes  
            from CBA meetings within 10 days of approval.

          2.Requires CBA to provide a live audio or video broadcast  
            of CBA meetings on its Internet web site, as specified.

          3.Requires the posted minutes and recordings of broadcasts  
            or a link to the minutes or recordings to remain in the  
            web site for at least three years.

          4.Requires the CBA to post on its Internet web site, in an  
            easily marked and identifiable location, notice of all  
            formal accusations.  Requires the notice of any formal  
            accusation to contain a link to where a person can  
            request and have sent to him or her a copy of the formal  
            accusation; and the basis for the accusation and alleged  
            violations filed against a licensee.

          5.Requires the link to where a copy of the formal  
            accusation can be requested to be clearly and  
            conspicuously located on the same web page where the  
            notice is posted, and to permit a person to request and  
            choose to receive the information by either electronic  
            mail or by regular mail, and specifies persons requesting  
            this information will 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.

           Background

           The documents related to a formal accusation against a  
          licensee are considered a public record and obtainable upon  
          request to any of the more than 40 consumer protection  
          boards, bureaus, programs and commission in the DCA.  As  
          stated in the Assembly Third Reading Analysis of this bill,  
          "Six of these 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."

          Furthermore, on November 4, 2008, the Director of DCA sent  
          a memorandum to all executive officers and bureau chiefs in  







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          the DCA health related licensing boards and bureaus stating  
          the following:

          "While many entities currently post accusations on their  
          Website, many only include summaries or require consumers  
          to contact them directly to obtain copies.  As Director, I  
          have determined that greater transparency and consistency  
          are in the interest of consumer protection.  Effective  
          immediately, I am directing all health-related entities to  
          publish all pending accusations on their websites in their  
          entirety.  Furthermore, from this point forward, any new  
          accusation shall also be placed in its entirety on the  
          board of bureau's web site."

           Recent Board Action Regarding Posting Accusations and  
          Disciplinary Orders  .  In recent months, controversy has  
          swelled with the BOA on this issue.  At its January  
          meeting, CBA rejected a proposal to post accusations  
          against licensees on the CBA's Internet web site when a  
          formal allegation of wrongdoing in the form of an  
          accusation has been filed by CBA.

          That action by CBA was the subject of a January 28, 2009,  
          Orange County Register, OC Watchdog feature titled,  State's  
          Accounting Watchdog Opts to Keep Public in the Dark  .   
          According to the article, CBA took this position in spite  
          of separate recommendations to the contrary from both the  
          chief of CBA's enforcement division and from DCA.

          Prior to that time, CBA's practice was that when a formal  
          accusation of wrongdoing was filed by the CBA against a  
          licensee, the CBA would post a statement of "accusation  
          filed" on its Internet web site.  For disciplinary actions  
          adopted by CBA, a brief summary of the wrongdoing in the  
          accusation, and the code sections violated were posted, but  
          the actual accusation and the disciplinary order was not  
          posted on the web site.

          At the January meeting, CBA determined that going forward,  
          once a disciplinary order becomes final, the CBA will post  
          both the disciplinary order and the accusation, but will  
          only post a notice that an accusation has been filed when  
          there has not yet been a formal disciplinary order.








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          As a matter of administrative policy, CBA currently  
          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.   
          Specifically, for each final disciplinary action, CBA posts  
          the licensee's name, the disciplinary action imposed  
          (revocation, probation, suspension, stipulated decision),  
          the basis of the disciplinary action (code sections  
          violated) and a summary of the allegations (the acts the  
          licensee committed that constituted violations of the law),  
          and a link to a copy of the formal accusation and the  
          disciplinary order (CBA's adopted decision) in "PDF"  
          format.

          Since accusations are legally public records, a person  
          currently must write to CBA and request a copy in order to  
          obtain a copy of the actual accusation.  Under this bill,  
          CBA will be required to post a notice of the formal  
          accusation.  The notice of formal accusation will be  
          required to contain a link to where a consumer can request  
          and have sent to him or her a copy of the formal  
          accusation, including the basis for the accusation, and the  
          alleged violations filed by CBA against the licensee.

           FISCAL EFFECT  :    Appropriation:  No   Fiscal Com.:  Yes    
          Local:  No

                          Fiscal Impact (in thousands)

           Major Provisions             2009-10             2010-11          
              2011-12             Fund

           Audio/video Internet                     Up to $75 annually  
                                 Special*
          broadcast requirement

          Increased public                         Negligible costs  
          ongoing                  Special*
          access to documents

          *Accountancy Fund

           SUPPORT  :   (Verified  8/19/09)








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          Center for Public Interest Law (source)
          California Alliance for Retired Americans
          California Board of Accountancy
          Consumer Attorneys of California

           ARGUMENTS IN SUPPORT  :    This bill is sponsored by the  
          Center for Public Interest Law to increase public access  
          and transparency as it relates to the regulatory practices  
          for the accounting profession in California by requiring  
          the Internet broadcasting of public CBA meetings, the  
          posting if CBA minutes and notices of formal accusations on  
          CBA's web site.  According to the Center of Public Interest  
          Law, "Many public agencies offer live streaming of public  
          proceedings and AB 1005 brings the Board of Accountancy  
          into such a practice," and points out that the bill  
          provides that equipment failure will not preclude the Board  
          from moving ahead with a Board meeting.

          The Center for Public Interest Law states that existing law  
          is silent on these issues, and that the Business and  
          Professions Code only requires that CBA hearings be open  
          and public which means being there in person, but does not  
          require CBA to provide a live feed on its web site of the  
          hearings or to post the minutes of CBA meetings.  With  
          respect to the investigation of complaints, the sponsor  
          states that the code does not specify how the public will  
          receive access to the information.


           ASSEMBLY FLOOR  : 
          AYES: Adams, Ammiano, Beall, Block, Blumenfield, Brownley,  
            Caballero, Charles Calderon, Carter, Chesbro, Coto,  
            Davis, De La Torre, De Leon, Eng, Evans, Feuer, Fong,  
            Fuentes, Furutani, Galgiani, Hall, Hayashi, Hernandez,  
            Hill, Huffman, Jones, Krekorian, Lieu, Bonnie Lowenthal,  
            Ma, Mendoza, Monning, Nava, Nestande, Niello, John A.  
            Perez, V. Manuel Perez, Portantino, Price, Ruskin, Salas,  
            Skinner, Solorio, Swanson, Torlakson, Torres, Torrico,  
            Yamada, Bass
          NOES: Anderson, Arambula, Bill Berryhill, Tom Berryhill,  
            Blakeslee, Conway, Cook, DeVore, Duvall, Emmerson,  
            Fletcher, Fuller, Gaines, Garrick, Gilmore, Hagman,  
            Harkey, Huber, Jeffries, Knight, Logue, Miller, Nielsen,  
            Silva, Smyth, Tran, Villines







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          NO VOTE RECORDED: Buchanan, Saldana, Audra Strickland


          JJA:cm  8/19/09   Senate Floor Analyses 

                         SUPPORT/OPPOSITION:  SEE ABOVE

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