Accountants.

Existing law provides for the licensure and regulation of accountants by the California Board of Accountancy in the Department of Consumer Affairs. Existing law prohibits a person or firm from using any title or designation in connection with the designation "certified public accountant" or "public accountant" that is false or misleading. A violation of specified provisions related to the practice of accountancy is a crime. This bill would require the holder of an inactive accountancy license, when using specified CPA titles, designations, or references on correspondence, Internet Web sites, business cards, nameplates, or name plaques, to also specify that he or she is inactive. Because a violation of this requirement would be a crime, the bill would impose a state-mandated local program. The bill would also make a technical, nonsubstantive change to a related provision. 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.