California Codes, Business and Professions Code, Division 3 — Professions and Vocations Generally, Chapter 1 — Accountants, Article 1 — Administration

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Sections

32 entries
Section 5000Establishes the 15-member California Board of Accountancy with seven licensees and eight public members, assigns appointment authority among the Governor, Senate Rules…Section 5000.1Requires the following: Protection of the public must be the highest priority for the California Board of Accountancy in exercising its licensing,…Section 5000.5Prohibits a public board member from being a current or former board licensee, an immediate family member of a licensee, a current…Section 5001Requires nonpublic board members, except the educator alternative, to have practiced public accountancy five years before appointment; all must be U.S. citizens,…Section 5002Sets four-year board terms, with service until a successor qualifies or one year after expiration, whichever comes first; vacancies are filled for…Section 5003Establishes the board’s officers as a president, vice president, and secretary-treasurer. Those three positions constitute the officer structure of the board under…Section 5004Requires the following: The president, vice president, and secretary-treasurer must be elected by the board for a term of one year from…Section 5006Requires the board’s officers to remain in office until their successors are elected and qualify. The provision extends each officer’s service beyond…Section 5007Requires the board president to preside at meetings, followed by the vice president and then secretary-treasurer when higher-ranking officers are absent or…Section 5008Requires the board at least twice each year to prepare and distribute to all licensees a report of board activities, including amendments…Section 5009Requires the following: The board must compile and maintain, or may have compiled and maintained on its behalf, a register of licensees…Section 5009.5Exempts email addresses provided to the board by applicants or licensees under this chapter from treatment as public records and from disclosure…Section 5010Allows the board to adopt, repeal, or amend regulations that are reasonably necessary and expedient for orderly conduct of its affairs and…Section 5011Requires the board to designate the location of its principal office and allows it to establish branch offices elsewhere. The principal-office location…Section 5012Requires the board to have a seal. The provision imposes that institutional requirement without specifying the seal’s design, wording, custody, use, approval…Section 5013Requires the board to keep records of all proceedings and actions by or before the board and its committees. Establishes that copies…Section 5015Allows the board to employ clerks, examiners, and, subject to the stated statutory exception, other assistants needed to perform its duties. The…Section 5015.6Allows the board to appoint a person exempt from civil service as executive officer to exercise powers and perform duties delegated by…Section 5016Sets a majority of the board as a quorum, requires meeting notice under the open-meeting law, and requires at least two meetings…Section 5017Requires all board meetings to be open and public, but allows executive sessions to deliberate decisions based on evidence introduced in specified…Section 5017.1Requires the following: The board must post, within 10 days of board approval, the finalized minutes from meetings of the board that…Section 5017.5Requires the board to provide a live audio or video website broadcast of every open and public board meeting and keep the…Section 5018Allows the board by regulation to prescribe, amend, or repeal professional-conduct rules intended to maintain high professional integrity and dignity. The board…Section 5019Requires every applicant for a certificate or registration, when signing the application, to acknowledge having read and understood the board’s adopted rules…Section 5020Allows the board to appoint an enforcement advisory committee of no more than 13 licensees to supply technical expertise, advice, and assistance…Section 5021Sets a two-year term of office for members of both the enforcement advisory committee and the qualifications committee. Each person serving as…Section 5022Requires the qualifications committee to recommend and report to the board on authorized matters and allows a certified-public-accountant registration applicant aggrieved by…Section 5023Allows the board to establish a qualifications committee composed of its certified public accountant members or other California certified public accountants in…Section 5024Allows the board to create and appoint advisory committees to make recommendations on matters the board specifies. A committee may consist solely…Section 5025.1Allows the board to contract with accountants as investigation and prosecution experts, including on a sole-source basis, while applying specified contracting standards.…Section 5025.2Requires the Department of Finance to authorize up to $2,000,000 in additional California Board of Accountancy expenditures when the board shows the…Section 5025.3Allows funds for board litigation or enforcement contracts to be encumbered in the fiscal year of execution and spent during the following…

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