Professions and vocations: licensure.

(1) 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 from engaging in the practice of public accountancy in this state unless he or she holds either a valid permit issued by the board or a practice privilege, as specified. Existing law sets forth education, examination, and experience requirements for accountancy licensure. Existing law provides that certain licensure requirement provisions shall become inoperative on January 1, 2014, unless other particular licensure requirements are reduced or eliminated. This bill would, until January 1, 2016, allow applicants who have satisfied the examination requirement on or before December 31, 2013, and who meet all remaining requirements for the issuance of a certified public accountant license, as they existed on December 31, 2013, to be issued a license, notwithstanding that those licensure requirement provisions may become inoperative as of January 1, 2014. Existing law sets forth the requirements for an applicant for admission to the examination for a certified public accountant, including the production of evidence that the applicant has completed a baccalaureate or higher degree. This bill would provide that an applicant who is enrolled in a program that confers a baccalaureate degree upon completion of 150 semester units, as specified, may satisfy the educational requirements for admission to the examination if the applicant's educational institution mails materials to the board showing the applicant has satisfied certain requirements. This bill would also allow an applicant who successfully passed the accountant examination on or before December 31, 2013, to qualify for a license without satisfying other particular educational requirements, if the applicant completes all other requirements for the issuance of a license on or before December 31, 2015. This bill would also make technical, nonsubstantive changes to these provisions. (2) Existing law provides for the licensure and regulation of court reporters by the Court Reporters Board of California within the Department of Consumer Affairs. Existing law requires, until January 1, 2017, certain fees and revenues collected by the board to be deposited into the Transcript Reimbursement Fund, a continuously appropriated fund, to be available to provide reimbursement for the cost of providing shorthand reporting services to low-income litigants in civil cases. Existing law requires the board, until January 1, 2017, to publicize the availability of the fund to prospective applicants. Existing law requires the unencumbered funds remaining in the Transcript Reimbursement Fund as of January 1, 2017, to be transferred to the Court Reporters' Fund. Provisions of law that authorized low-income persons appearing pro se to apply for funds from the Transcript Reimbursement Fund, subject to specified requirements and limitations, and other related provisions, were repealed on January 1, 2013. This bill would reenact those provisions that were repealed on January 1, 2013, thereby making an appropriation by requiring the board to disburse funds from the Transcript Reimbursement Fund for the costs, as specified, of preparing court and deposition proceeding transcripts, incurred as a contractual obligation between the shorthand reporter and the applicant, for litigation conducted in California. The bill would provide for the repeal of these provisions on January 1, 2017. This bill would declare that it is to take effect immediately as an urgency statute.