Accountants.
Vote required
Majority
Fiscal committee
No
Appropriation
No
Current location
Chaptered
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Progress
Where this bill stands in the legislative process.
- Introduced
- Passed Assembly
- Passed Senate
- To Governor
- Became Law
Overview
This bill modifies the requirements for obtaining a California Certified Public Accountant (CPA) license. It proposes an alternative qualification pathway based on completing accounting coursework at a board-recognized U.S. institution, offering a 10-year grace period for those already holding an existing CPA license. The bill also streamlines the process for out-of-state CPAs, removing a specific requirement for demonstrating prior experience and allowing consideration of comparable state licensing standards. Furthermore, it adjusts the experience requirements for licensure and modifies provisions related to practice privileges and ethical considerations.
Key provisions
- Introduces an alternative qualification pathway for CPA licensure based on coursework from a board-recognized U.S. institution.
- Provides a 10-year grace period for existing CPA licenses from other states.
- Eliminates the requirement for out-of-state CPAs to demonstrate a minimum number of years of experience under a practice privilege.
- Authorizes the board to consider comparable state licensing requirements when evaluating out-of-state applicants.
- Modifies experience requirements for licensure, including the possibility of substituting academic credits for experience.
- Adjusts the notification process for out-of-state CPAs seeking a practice privilege.
- Revises the requirements for attest engagements, allowing the board to require specific job tasks.
- Makes conforming and technical changes to the Business and Professions Code.
Who is affected
Bill text
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Sponsors
Official sponsors from legislative records.
1 on record
Primary sponsor
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