BILL NUMBER: SB 691 AMENDED
BILL TEXT
AMENDED IN ASSEMBLY AUGUST 20, 2010
AMENDED IN SENATE JUNE 2, 2009
AMENDED IN SENATE JUNE 1, 2009
AMENDED IN SENATE APRIL 13, 2009
INTRODUCED BY Senator Yee
( Principal coauthors:
Senators Alquist and Harman )
( Principal coauthor: Assembly Member
Torlakson )
(Coauthors: Senators Calderon
and Florez Ashburn and
DeSaulnier )
(Coauthors: Assembly Members Ma
and Niello Blumenfield,
Conway, Gilmore, Lieu, Portantino,
Audra Strickland, and Swanson )
FEBRUARY 27, 2009
An act to add Section 5094.5 to the Business and
Professions Code, relating to accountants. An act to
amend Section 152.3 of the Penal Code, relating to reporting crimes.
LEGISLATIVE COUNSEL'S DIGEST
SB 691, as amended, Yee. Accountants.
Reporting crimes.
Existing law, subject to exceptions, provides that any person who
reasonably believes that he or she has observed the commission of a
murder, rape, or lewd and lascivious act committed by use of force,
violence, duress, menace, or fear of immediate and unlawful bodily
injury on the victim or another person, where the victim of any of
these crimes is under 14 years of age, shall notify a peace officer.
Violation of these provisions is a misdemeanor punishable by a fine
not exceeding $1,500 or incarceration not exceeding 6 months in a
county jail, or both the fine and incarceration.
This bill would expand those provisions to apply when the victim
of the offense observed is under 18 years of age, and would specify
that this obligation to report crimes to a peace officer applies to
sodomy, oral copulation, and sexual penetration, as specified, where
those crimes are accomplished by use of force, violence, duress,
menace, or fear of immediate and unlawful bodily injury on the victim
or another person, and rape in concert. The bill would provide
additional exceptions to the reporting requirement for domestic
partners, for children under 12 years of age, and for victims of the
offenses that are subject to reporting. The bill would provide that a
violation of these reporting obligations may also be punished as an
infraction by a fine of $250.
By expanding the scope of an existing crime, this bill would
impose a state-mandated local program.
The California Constitution requires the state to reimburse local
agencies and school districts for certain costs mandated by the
state. Statutory provisions establish procedures for making that
reimbursement.
This bill would provide that no reimbursement is required by this
act for a specified reason.
Existing law provides for the licensure and regulation of
accountants by the California Board of Accountancy in the Department
of Consumer Affairs. Existing law requires an applicant for the
certified public accountant license to comply with certain education,
examination, and experience requirements under one of 2 provisions
that set forth different standards, commonly referred to as the 2
"pathways." Existing law, under the first pathway, requires
completion of a baccalaureate or higher degree conferred by a college
or university with completion of at least 24 semester units in
accounting and 24 semester units in business related subjects, board
exam passage, and 2 years of qualifying experience. Existing law,
under the 2nd pathway, imposes the same educational and examination
requirements as the first pathway, but also requires proof of
completion of at least 150 semester units, and instead accepts one
year of qualifying experience.
Existing law, until January 1, 2011, allows an out-of-state
accountant to engage in the practice of accountancy in this state
without obtaining a certificate or license if the individual has
practiced for at least 4 of the last 10 years, the individual is
licensed in another state deemed substantially equivalent to this
state under the 2nd pathway, or the individual's qualifications are
determined to be substantially equivalent to this state's
qualifications under the 2nd pathway.
On and after January 1, 2014, this bill would require that an
applicant for licensure under the first pathway acknowledge, at the
time he or she sits for the examination for that license, that his or
her licensure under that pathway may not be considered substantially
equivalent for purposes of engaging in the practice of accountancy
in another state under a practice privilege. The bill would require
that these provisions be interpreted to establish California as a
substantially equivalent state for purposes of the laws of another
state, and require that all individuals licensed before January 1,
2014, and all individuals licensed after January 1, 2014, under the
2nd pathway, not be required to individually establish substantial
equivalency in any state. The bill would require the California Board
of Accountancy to verify with each state that it will deem these
requirements as being substantially equivalent under each state's
practice privilege or reciprocity statutes. If the board concludes
that any state disagrees with that assessment, the bill would require
the board to make a specified report to the Legislature with regard
to options for establishing substantial equivalency.
Vote: majority. Appropriation: no. Fiscal committee: yes.
State-mandated local program: no yes .
THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:
SECTION 1. Section 152.3 of the Penal
Code is amended to read:
152.3. (a) Any person who reasonably believes that he or she has
observed the commission of any of the following offenses where the
victim is a child under the age of 14
18 years of age shall notify a peace
officer, as defined in Chapter 4.5 (commencing with Section 830) of
Title 3 of Part 2:
(1) Murder.
(2) Rape.
(3) A violation of paragraph (1) Section
286, 288, 288a, or 289, accomplished by use of
subdivision (b) force, violence, duress, menace, or
fear of Section 288 of immediate and
unlawful bodily injury on the Penal Code
victim or another person, or a violation of Section 264.1
.
(b) This section shall not be construed to affect privileged
relationships as provided by law.
(c) The duty to notify a peace officer imposed pursuant to
subdivision (a) is satisfied if the notification or an attempt to
provide notice is made by telephone or any other means.
(d) Failure to notify as required pursuant to subdivision (a) is a
misdemeanor and is punishable by a fine of not
more than one thousand five hundred dollars ($1,500), by imprisonment
in a county jail for not more than six months, or by both that fine
and imprisonment imprisonment, or is
an infraction punishable by a fine of two hundred fifty dollars
($250) .
(e) The requirements of this section shall not apply to the
following:
(1) A victim of the offense subject to reporting pursuant to
subdivision (a).
(1)
(2) A person who is related to either the victim or the
offender, including a husband, wife, domestic partner,
parent, child, brother, sister, grandparent, grandchild, or other
person related by consanguinity or affinity.
(2)
(3) A person who fails to report based on a reasonable
mistake of fact.
(3)
(4) A person who fails to report based on a reasonable
fear for his or her own safety or for the safety of his or her
family.
(5) A child under 12 years of age.
SEC. 2. No reimbursement is required by this act
pursuant to Section 6 of Article XIII B of the California
Constitution because the only costs that may be incurred by a local
agency or school district will be incurred because this act creates a
new crime or infraction, eliminates a crime or infraction, or
changes the penalty for a crime or infraction, within the meaning of
Section 17556 of the Government Code, or changes the definition of a
crime within the meaning of Section 6 of Article XIII B of the
California Constitution.
SECTION 1. Section 5094.5 is added to the
Business and Professions Code, to read:
5094.5. (a) Commencing January 1, 2014, an applicant for a
certified public accountant license pursuant to Section 5092 shall
acknowledge, at the time he or she sits for the examination for that
license, that licensure under that section may not be considered
substantially equivalent for purposes of practice privileges in
states that require 150 semester units or hours for licensure. This
subdivision, in conjunction with Section 5093, shall be interpreted
to establish California, as a state, as substantially equivalent to
every state that has adopted 150 semester units or hours as the only
educational pathway available for licensure in that state, such that
no individual licensed in California prior to January 1, 2014, and no
individual licensed pursuant to Section 5093 subsequent to January
1, 2014, shall be required to individually establish substantial
equivalence in any other state.
(b) The board shall verify with each state that the provisions of
subdivision (a), in conjunction with Section 5093, establish
California, as a state, as substantially equivalent under each state'
s practice privilege or reciprocity statutes, such that no individual
licensed in California prior to January 1, 2014, and no individual
licensed pursuant to Section 5093 after January 1, 2014, shall be
required to individually establish substantial equivalence in any
other state. The board shall perform this function with existing
resources.
(c) If the board concludes that any state does not consider the
provisions of subdivision (a) as sufficient to establish California,
as a state, as substantially equivalent as set forth in subdivision
(b), then the board shall immediately report that fact to the
Legislature, shall identify the states, summarize their reasons, and
provide options for California to establish substantial equivalency
as set forth in subdivision (b).