Accountancy: California Board of Accountancy.

Existing law establishes the California Board of Accountancy in the Department of Consumer Affairs for the purpose of licensing and regulating the practice of accountancy and provides that the officers of the board are a president, vice president, and a secretary-treasurer. Existing law requires the president to preside at all meetings of the board, and in the event of the president's absence or inability to act, requires the vice president to preside. This bill would require the secretary-treasurer to preside at meetings of the board if both the president and vice president are absent or unable to act. The bill would authorize the president to designate a board member who is not an officer to preside at a meeting of the board if all officers of the board are absent or unable to act at that meeting. Existing law prohibits a person from engaging in the practice of public accountancy in this state unless the person holds a valid permit issued by the board or a practice privilege, as specified. Existing law requires an applicant to report to the board a valid email address if the applicant has one, at the time of application for, or renewal of, a public accountant license. Existing law provides that these email addresses are not considered public records and prohibits these email addresses from being disclosed pursuant to specified provisions of law, unless required pursuant to a court order. This bill would recast these provisions to, in the interest of protecting the privacy of applicants and licensees, prohibit from disclosure all email addresses provided by applicants or licensees, and would make conforming changes. Existing law sets forth the requirements for an applicant to qualify for the certified public accountant license and requires an applicant for admission to the examination to present evidence to the board that the applicant has completed specified education requirements. This bill would, instead, authorize the board to admit an applicant to the certified public accountant examination before the applicant completes those education requirements if the applicant is enrolled in a degree-granting university, college, or other institution of learning and is within 180 days of completing the educational requirements to qualify for the certified public accountant license, as specified. The bill would require an applicant for licensure to provide documentation of completion of specified coursework, including coursework in ethics, accountants' professional responsibilities, auditing, or fraud. Existing constitutional provisions require that a statute that limits the right of access to the meetings of public bodies or the writings of public officials and agencies be adopted with findings demonstrating the interest protected by the limitation and the need for protecting that interest. This bill would make legislative findings to that effect.