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CALIFORNIA BOARD OF ACCOUNTANCY (CBA) CERTIFIED PUBLIC ACCOUNTANT QUALIFICATIONS COMMITTEE (QC) QC Meeting Notice & Agenda Wednesday, April 23, 2014 10:30 a.m. – 5:00 p.m. California Board of Accountancy 2000 Evergreen Street, Suite 250 Sacramento, CA 95815-3832 Telephone: (916) 263-3680 Facsimile: (916) 263-3675 Roll Call and Call to Order (Maurice Eckley, Chair). I. Chairperson’s Report (Maurice Eckley). A. Approval of the October 23, 2013, Minutes. B. Approval of the January 22, 2014, Minutes. II. Report of the CBA Liaison (Louise Kirkbride, CBA Member). A. Report on the January 23-24 and March 20-21, 2014, CBA Meetings. III. Overview of the Newly Developed Committee Member Resource Guide (March 2014) (Dominic Franzella, Licensing Chief). IV. Report on Activities for the Initial Licensing Unit (Veronica Daniel, Licensing Manager). V. Public Comment for Items Not on the Agenda. VI. Review Files on Individual Applicants [The QC will meet in closed session to review and deliberate on applicant files as authorized by Government Code section 11126(c)(2), and Business and Professions Code (BPC) sections 5022 and 5023.] Break. VII. Conduct Closed Hearings [The QC will meet in closed session as authorized by Government Code sections 11126(c)(2) and (f)(3), and BPC section 5023 to conduct closed hearings to interview individual applicants for CPA licensure.] Adjournment.

CALIFORNIA BOARD OF ACCOUNTANCY (CBA) · California Board of Accountancy . Oakland Marriott City Center . 1001 Broadway . Oakland, CA 94607 . Telephone: (501) 451-4000 . Fax: (501)

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Page 1: CALIFORNIA BOARD OF ACCOUNTANCY (CBA) · California Board of Accountancy . Oakland Marriott City Center . 1001 Broadway . Oakland, CA 94607 . Telephone: (501) 451-4000 . Fax: (501)

CALIFORNIA BOARD OF ACCOUNTANCY (CBA)

CERTIFIED PUBLIC ACCOUNTANT QUALIFICATIONS COMMITTEE (QC)

QC Meeting Notice & Agenda

Wednesday, April 23, 2014

10:30 a.m. – 5:00 p.m.

California Board of Accountancy 2000 Evergreen Street, Suite 250

Sacramento, CA 95815-3832 Telephone: (916) 263-3680 Facsimile: (916) 263-3675

Roll Call and Call to Order (Maurice Eckley, Chair).

I. Chairperson’s Report (Maurice Eckley). A. Approval of the October 23, 2013, Minutes. B. Approval of the January 22, 2014, Minutes.

II. Report of the CBA Liaison (Louise Kirkbride, CBA Member). A. Report on the January 23-24 and March 20-21, 2014, CBA Meetings.

III. Overview of the Newly Developed Committee Member Resource Guide (March 2014) (Dominic Franzella, Licensing Chief).

IV. Report on Activities for the Initial Licensing Unit (Veronica Daniel, Licensing Manager).

V. Public Comment for Items Not on the Agenda. VI. Review Files on Individual Applicants [The QC will meet in closed session to

review and deliberate on applicant files as authorized by Government Code section 11126(c)(2), and Business and Professions Code (BPC) sections 5022 and 5023.] Break.

VII. Conduct Closed Hearings [The QC will meet in closed session as authorized by Government Code sections 11126(c)(2) and (f)(3), and BPC section 5023 to conduct closed hearings to interview individual applicants for CPA licensure.] Adjournment.

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Please note: Action may be taken on any item on the agenda. All times are approximate. In accordance with the Bagley-Keene Open Meeting Act, all meetings of the QC are open to the public. Government Code section 11125.7 provides the opportunity for the public to address each agenda item during discussion or consideration by the QC prior to the QC taking any action on said item. Members of the public will be provided appropriate opportunities to comment on any issue before the QC, but the QC Chair may, at his or her discretion, apportion available time among those who wish to speak. Individuals may appear before the QC to discuss items not on the agenda; however, the QC can neither discuss nor take official action on these items at the time of the same meeting. (Government Code secs. 11125, 11125.7(a).) The time and order of agenda items are subject to change at the discretion of the QC Chair and may be taken out of order. The meeting is accessible to individuals with physical disabilities. A person who needs a disability-related accommodation or modification in order to participate in the meeting may make a request by contacting Kathryn Kay at (916) 561-1742, or by email at [email protected], or send a written request to the CBA office at 2000 Evergreen Street, Suite 250, Sacramento, CA 95815. Providing your request at least five (5) business days before the meeting will help to ensure availability of the requested accommodation. For further information regarding this meeting, please contact: Kathryn Kay, Licensing Coordinator (916) 561-1742 or [email protected] California Board of Accountancy 2000 Evergreen Street, Suite 250 Sacramento, CA 95815 An electronic copy of this agenda can be found at http://www.dca.ca.gov/cba/calendar.shtml.

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QC Item I.A. April 23, 2014

DEPARTMENT OF CONSUMER AFFAIRS (DCA) CALIFORNIA BOARD OF ACCOUNTANCY (CBA)

MINUTES OF THE

OCTOBER 23, 2013 QUALIFICATIONS COMMITTEE (QC) MEETING

California Board of Accountancy

Oakland Marriott City Center 1001 Broadway

Oakland, CA 94607 Telephone: (501) 451-4000

Fax: (501) 835-3466

The regularly scheduled meeting of the QC was called to order at approximately 12:13 p.m. on October 23, 2013, by QC Chair, Maurice Eckley, Jr. QC Members Maurice Eckley, Jr., Chair Kristina Mapes, Vice Chair Carlos Aguila – Absent Jenny Bolsky Gary Bong Brian Cates – Absent Lewis Fisher Michael Haas Chuck Hester Fausto Hinojosa Casandra Moore Hudnall Alan Lee Robert Ruehl Erin Sacco Pineda Jeremy Smith James Woyce – Absent

Staff Present Veronica Daniel, Licensing Manager

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Dominic Franzella, Chief, Licensing Division Kathryn Kay, Licensing Coordinator

I. Chairperson’s Report.

A. Approval of the July 31, 2013 QC Meeting Minutes.

It was moved by Ms. Bolsky, seconded by Mr. Lee and unanimously carried by those present to adopt the minutes of the July 31, 2013 QC meeting.

B. Report on September 26-27, 2013, CBA Meeting.

Mr. Eckley reported CBA President Leslie LaManna attended a hearing regarding the repayment of loans from special-funded state agencies. He noted that the Department of Finance plans for the CBA to be repaid its $31 million in outstanding loans to the General Fund in Fiscal Years 2014-2015 and 2015-2016. He added the plan for repayment will not be finalized until the budget bill passes.

Mr. Eckley reported that the CBA Fiscal Year 2013-2014 budget is set at $11,573,000, which is an increase of approximately $435,000 from Fiscal Year 2012-2013. The increase is due to the elimination of the personal leave program, increase in payroll costs, retirement, and health benefits. Mr. Eckley added that the CBA was presented with the Annual Report, which includes an overview of the CBA Strategic Plan, budget information, statistics on processing timeframes within the Licensing and Enforcement Divisions, and results from its online Customer Satisfaction Survey. Mr. Eckley noted that a copy of the full report may be viewed on the CBA website. Mr. Eckley reported that on July 1, 2013, the new practice privilege provisions took effect. He stated that to aid in the implementation of the new provisions, the CBA adopted a set of emergency regulations, and that the CBA conducted a regulation hearing and adopted finalized regulations to make the previously adopted emergency regulations permanent. Mr. Eckley added as part of the adoption, the CBA included general staff-suggested modifications that were minor and non-technical in nature. Mr. Eckley provided information regarding the Uniform Accountancy Act (UAA) Exposure Draft which proposes a revision to the definition of the word “attest.” He added the CBA currently maintains a neutral position on the exposure draft and submitted a “no comment” letter to the National Association of State Boards of Accountancy (NASBA) UAA Committee. Mr. Eckley provided an update regarding legislation that the CBA has taken a position on. He reported that Senate Bill 823, was signed and chaptered on

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October 1, 2013, and that this bill allows a CPA applicant to obtain licensure under the existing requirements through December 31, 2015, if they pass the CPA Exam on or before December 31, 2013. It also allows an applicant enrolled in a degree program to take the CPA Exam upon completing the baccalaureate degree requirements.

C. Report on the September 26, 2013, Taskforce to Examine Experience for

CPA Licensure (Taskforce) Meeting.

Ms. Mapes reported the Taskforce held an approximately two-and-a-half hour discussion in September involving how consumer information could be improved on the CBA website, the acceptance of academia experience, and possible modifications to the present general accounting and attest experience requirements. Ms. Mapes stated the Taskforce discussed a series of staff-proposed changes to various consumer information available on the CBA website to mitigate consumer confusion related to definitions of CPA licensure obtained via general accounting and attest experience. She added that the Taskforce moved to accept staff proposed changes with some additional Taskforce-requested text recommendations, and allow the staff to work with legal counsel on technical changes. Ms. Mapes stated the Taskforce also discussed the possibility of allowing academia to be accepted for qualifying general accounting experience toward CPA licensure. She reported that the Taskforce recommended that the CBA explore the possibility of allowing academia to qualify as experience for CPA licensure. She added that as part of its exploration, the Taskforce recommended that the amount of academia experience exceed a one-to-one ratio and that various issues should be addressed such as who could sign off on academia experience, whether teaching experience should be available to academics at both two- and four-year institutions and the institution’s accreditation.

Ms. Mapes reported the Taskforce recommended that the CBA maintain the status quo regarding the general accounting experience requirement. Ms. Mapes provided information regarding the Taskforce’s discussion centered around the present 500-hour requirement, the CBA’s consumer protection mandate, entry-level requirements for practitioners, and what it means to be a CPA, both in California and nationally. She reported members discussed various post-licensure requirements, including peer review, continuing education, and professional standards and the effectiveness of these systems in assuring consumer protection related to the attest function. She reported that after extensive deliberations on this topic, the Taskforce

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recommended that the CBA eliminate the attest experience requirement by a 5-4 vote. Mr. Franzella reported the CBA accepted the Taskforce’s recommendation to explore the possibility of allowing academia experience to qualify for CPA licensure in California. He reported that they did not accept the Taskforce’s recommendation to eliminate the attest experience requirement. Mr. Franzella stated the CBA directed staff to gather additional research data of California licensees regarding the 500 attest hours, work with NASBA or others to obtain out-of-state data and analyze enforcement data points.

Ms. Moore Hudnall stated that CPAs should be given the discretion to or not to sign off on general accounting experience if they feel the work performed was poor. Ms. Mapes stated that the Taskforce discussed the option of modifying the general experience requirement to include a supervisor’s opinion, but the Taskforce recommended to maintain status quo. Mr. Haas expressed concern regarding the potential impact of modifications to the present experience requirements.

Mr. Hester inquired if the Taskforce will continue discussions regarding the present experience requirements for licensure. Mr. Franzella stated that the topic of academia will be discussed further by the Committee on Professional Conduct (CPC).

II. Report on the Activities in the Initial Licensing Unit.

Ms. Daniel provided an overview of this item. She highlighted that a new section has been added to the Initial Licensing Unit (ILU) Report to provide members with statistics regarding customer service-related activities in the unit. Ms. Daniel reported that ILU staff is continuing to prepare for implementation of new regulations regarding CE requirements for stale-dated experience and license reissuance, which will take effect January 1, 2014. She added that an article regarding the new requirements will be included in the fall edition of UPDATE. Ms. Daniel added that ILU and Examination Unit staff continue to participate in training sessions in preparation of the new educational requirements set to take effect January 1, 2014.

III. Proposed 2014 QC Meeting Dates.

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It was moved by Ms. Mapes, seconded by Mr. Hester and unanimously carried by those present to adopt the proposed 2014 QC meeting dates.

IV. Travel Reimbursement Rates Effective September 1, 2013 (Written Report Only)

V. Public Comment for Items Not on the Agenda.

None.

VI. CONDUCT CLOSED HEARINGS [Closed session in accordance with Government Code Section 11126(c)(2) and (f)(3), and Business and Professions Code Section 5023 to conduct closed hearings to interview individual applicants for CPA licensure.]

C13-029 – The applicant and his employer appeared due to a family relationship and presented work papers from his public accounting experience. He has 67 months of experience, with a 24-month experience requirement. The employer’s understanding of the CAE was adequate. The work performed by the applicant was reviewed and no deficiencies were noted. The work was adequate to support licensure. There was no conflict of interest. Recommendation: Approve. C13-030 – The applicant and his employer appeared due to a family relationship and presented work papers from his public accounting experience. He has 85 months of experience, with a 12-month experience requirement. The employer’s understanding of the CAE was adequate. The work performed by the applicant was reviewed and no deficiencies were noted. The work was adequate to support licensure. There was no conflict of interest. Recommendation: Approve. C13-031 – The applicant appeared due to experience obtained outside the United States and presented work papers from his public accounting experience. He has 39.25 months of experience, with a 12-month experience requirement. He is currently licensed with general experience. The work reviewed was complete and no deficiencies were noted. The work was adequate to support licensure.

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Recommendation: Approve. C13-032 – The applicant and his employer appeared due to a family relationship and presented work papers from his public accounting experience. He has 48.5 months of experience, with a 24-month experience requirement. The employer’s understanding of the CAE was adequate. The work performed by the applicant was reviewed and no deficiencies were noted. The work was adequate to support licensure. There was no conflict of interest. Recommendation: Approve. C13-033 – The applicant appeared due to experience obtained in private industry and presented work papers from his public accounting experience. He has 36 months of experience, with a 24-month experience requirement. He is currently licensed with general experience.

Recommendation: Defer. The content of the work papers provided did not include sufficient documentation of full disclosure financial statements and did not meet auditing standards. In order to satisfy the experience requirement for authorization to sign attest reports, the applicant must obtain, at a minimum 500 hours of qualifying experience that will enable him to demonstrate an understanding of the requirements of planning and conducting a financial statement audit resulting in an opinion on full disclosure financial statements. Any new experience must be obtained under the supervision of a licensee authorized to sign attest reports on attest engagements and an affirmative CAE must be submitted. A determination will then be made as to whether or not he will be required to reappear with work papers for the QC’s review. C13-034 – The applicant and his employer appeared and presented work papers from his public accounting experience. The applicant disputed the CAE submitted on his behalf. He has 12.75 months of experience, with a 12-month experience requirement. He is currently licensed with general experience. The Certificate of Attest Experience was not affirmatively completed in its entirety. However, the work performed by the applicant was reviewed and the work papers provided supported the employer’s opinion. Recommendation: Defer attest licensure. In order to satisfy the experience requirement for authorization to sign attest reports, the applicant must obtain additional experience in the planning of the audit, including the selection of the procedures to be performed and reporting on full disclosure financial

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statements. Any new experience must be obtained under the supervision of a licensee authorized to sign attest reports on attest engagements and an affirmative CAE must be submitted. A determination will then be made as to whether or not she will be required to reappear with work papers for the QC’s review. The firm is placed on reappearance.

C13-036 – The applicant and his employer appeared due to a family relationship and presented work papers from his public accounting experience. He has 65.5 months of experience, with a 24-month experience requirement. He is currently licensed with general experience. The employer’s understanding of the CAE was adequate. The work reviewed was complete and no deficiencies were noted. The work was adequate to support licensure. There was no conflict of interest. Recommendation: Approve.

The following Section 69 reviews took place on October 9, 2013, and are made a part of these minutes.

C13-035 – The applicant and her employer appeared and presented work papers from her public accounting experience. She has 38.5 months of experience, with a 24-month experience requirement. The employer’s understanding of the CAE was adequate. The work performed by the applicant was reviewed and no deficiencies were noted. The work was adequate to support licensure. Recommendation: Approve.

Adjournment.

There being no further business to be conducted, the meeting was adjourned at approximately 3:30 P.M. on October 23, 2013. The next meeting of the QC will be held on January 22, 2014.

___________________________________ Maurice Eckley, Jr., Chair Prepared by: Kathryn Kay, Licensing Coordinator

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QC Item I.B. April 23, 2014

DEPARTMENT OF CONSUMER AFFAIRS (DCA) CALIFORNIA BOARD OF ACCOUNTANCY (CBA)

MINUTES OF THE

JANUARY 22, 2014 QUALIFICATIONS COMMITTEE (QC) MEETING

Irvine Marriott

18000 Von Karman Avenue Irvine, CA 92612

Telephone: (949) 553-0100 Fax: (949) 261-7059

The regularly scheduled meeting of the QC was called to order at approximately 11:32 a.m. on January 22, 2014, by QC Chair, Maurice Eckley, Jr. QC Members Maurice Eckley, Jr., Chair Robert Ruehl, Vice Chair Jenny Bolsky Brian Cates Lewis Fisher – Absent Chuck Hester Fausto Hinojosa – Absent Kristina Mapes Casandra Moore Hudnall – Absent Alan Lee Erin Sacco Pineda Jeremy Smith – Absent

CBA Members Michael M. Savoy, CPA, CBA President CBA Staff Patti Bowers, Executive Officer Veronica Daniel, Licensing Manager

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Dominic Franzella, Chief, Licensing Division Kathryn Kay, Licensing Coordinator Deanne Pearce, Assistant Executive Officer

I. Chairperson’s Report.

A. Approval of the October 23, 2013 QC Meeting Minutes.

This item was deferred to the April 23, 2014 QC Meeting. Mr. Eckley recognized and thanked Ms. Mapes for her service as Vice Chair in 2013. He welcomed and congratulated Bob Ruehl on his appointment to serve as the new Vice Chair for the upcoming year. Mr. Eckley noted that over the past year the CBA had stressed the importance of succession planning. He noted that Michael Haas, Gary Bong, and James Woyce were rotated off the QC to stagger appointment dates. Mr. Eckley also added the CBA accepted Mr. Aguila’s retirement from the committee. CBA President Savoy stated that it is a pleasure to be a part of the new leadership team of the CBA. He highlighted that one item the CBA will be addressing is the important role of its committee liaisons. He added that at the November 2013 CBA meeting, staff reported it will be developing an orientation program that will provide liaisons with information regarding their roles and responsibilities. Mr. Savoy added the CBA will also begin providing training for its incoming committee chairs and vice chairs on their roles and expectations and training will cover various topics, including how to conduct meetings in accordance with the Bagley-Keen Open Meeting Act. He reported the first training will be held on January 23, 2014. Mr. Savoy thanked Mr. Eckley for volunteering to serve as the QC chair for a second year during his final year on the committee and acknowledged his assistance in mentoring future leadership for the committee. Mr. Savoy added that on behalf of the CBA, he would like to thank every member for volunteering their time and efforts to the QC and for their commitment to the CBA’s mission to the protect California consumers.

II. Report of the CBA Liaison A. Report on the November 21-22, 2013 CBA Meeting.

Mr. Franzella provided an overview of two informational presentations the CBA received at the November meeting. Mr. Franzella reported that the CBA reappointed Mr. Eckley as the QC Chair, appointed Mr. Ruehl as the QC Vice Chair, and reappointed Ms. Bolsky as a QC member.

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Mr. Franzella reported that the CBA reviewed the first quarter financial statement for fiscal year 2013-2014. He added the current fiscal year budget is set at $11,574,000, an increase of four percent from fiscal year 2012-2013. He reported that revenue during the first quarter was approximately $3,000,000. Mr. Franzella reported that the CBA took action to establish a Mobility Stakeholder Group (MSG) to consider whether the new practice privilege provisions are consistent with the CBA’s duty to protect the public. He added the group will be comprised of two CBA members, two representatives of the accounting profession, two consumer representatives, and one enforcement staff member. Mr. Franzella also reported the CBA appointed two members comprised of CBA President Savoy and Vice President Campos to a taskforce for the purpose of reviewing an exposure draft on firm mobility, which was presented by NASBA Chief Executive Officer, Ken Bishop. He added that the CBA would be considering a comment letter for the exposure draft at the January 23-24, 2014 CBA Meeting.

III. Report on the Activities of the Initial Licensing Unit

Ms. Daniel provided an overview of this item. She reported that Initial Licensing Unit (ILU) staff continues to prepare for reviewing applications for the new educational requirements, which took effect January 1, 2014. She added that it is anticipated that the CBA will start seeing applications submitted under the new requirements beginning February 2014. Ms. Daniel highlighted that the intake of applications for CPA licensure has increased. Ms. Daniel added the ILU is presently recruiting to fill an Office Technician position. Ms. Sacco Pineda inquired if the increased intake of applications was due to the new educational requirements. Ms. Daniel responded that there appears to be a correlation based on the substantial increase in the amount of applications received in December 2013, prior to the new educational requirements taking effect on January 1, 2014.

IV. Public Comment for Items Not on the Agenda.

Ms. Bowers provided an overview of the various CBA committees, their roles and responsibilities, and encouraged members to continue to promote participation among their colleagues. She also encouraged members to

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provide feedback regarding how the CBA can make participation in its various committees more convenient and efficient.

V. CONDUCT CLOSED HEARINGS [Closed session in accordance with Government Code section 11126(c)(2) and (f)(3), and Business and Professions Code section 5023 to conduct closed hearings to interview individual applicants for CPA licensure.]

C14-008 – The applicant and five employers appeared and presented work papers from her public accounting experience. She has 83.25 months of experience, with a 12-month experience requirement. Three employers had adequate understanding of the CAE. Two did not have adequate understanding of the CAE and were placed on reappearance status. The work performed by the applicant was reviewed and no deficiencies were noted. The work in aggregate was adequate to support licensure. Recommendation: Approve. C14-009 – The applicant and her employer appeared with work papers from her public accounting experience. She has 92 months of experience, with a 12-month experience requirement. She is currently licensed with general experience. Recommendation: Defer. The employer’s understanding of the CAE was inadequate. The content of the work papers provided did not include audit engagements. In order to satisfy the experience requirement for authorization to sign attest reports, the applicant must obtain, at a minimum 500 hours of qualifying experience that will enable her to demonstrate an understanding of the requirements of planning and conducting a financial statement audit resulting in an opinion on full disclosure financial statements. Any new experience must be obtained under the supervision of a licensee authorized to sign attest reports on attest engagements and an affirmative CAE must be submitted. A determination will then be made as to whether or not she will be required to reappear with work papers for the QC’s review. The firm is placed on reappearance. C14-011– The applicant and her employer appeared with work papers from her public accounting experience. She has 157.75 months of experience, with a 12-month experience requirement. She is currently licensed with general experience.

Recommendation: Defer. The employer’s understanding of the CAE was inadequate. The content of the work papers were reviewed and although no deficiencies were noted, the amount of attest hours provided did not meet the

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minimum 500-hour attest experience requirement. In order to satisfy the experience requirement for authorization to sign attest reports, the applicant must obtain, at a minimum, an additional 213 hours of qualifying experience that will enable her to demonstrate an understanding of the requirements of planning and conducting a financial statement audit resulting in an opinion on full disclosure financial statements. Any new experience must be obtained under the supervision of a licensee authorized to sign attest reports on attest engagements and an affirmative CAE must be submitted. A determination will then be made as to whether or not she will be required to reappear with work papers for the QC’s review. The firm is placed on reappearance.

C14-012 – The applicant and his employer appeared due to a family relationship and presented work papers from his public accounting experience. He has 29.5 months of experience, with a 12-month experience requirement. The employer’s understanding of the CAE was adequate. The work performed by the applicant was reviewed and no deficiencies were noted. The work was adequate to support licensure. There was no conflict of interest. Recommendation: Approve. C14-013 – The applicant and her employer appeared and presented work papers from her public accounting experience. She has 79 months of experience, with a 12-month experience requirement. She is currently licensed with general experience. The employer’s understanding of the CAE was adequate. The work performed by the applicant was reviewed and no deficiencies were noted. The work was adequate to support licensure. Recommendation: Approve. C14-014 – The applicant appeared due to government experience and presented work papers. She has 21.25 months of experience, with a 12-month experience requirement. She is currently licensed with general experience. The work performed by the applicant was reviewed and no deficiencies were noted. The work was adequate to support licensure. Recommendation: Approve.

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C14-015 – The applicant and his employer appeared and presented work papers from his private industry experience. He has 27.75 months of experience, with a 12-month experience requirement. The employer’s understanding of the CAE was adequate. The work performed by the applicant was reviewed and no deficiencies were noted. The work was adequate to support licensure. Recommendation: Approve. C14-016 – The applicant and her employer appeared with work papers from her public accounting experience. She has 152 months of experience, with a 24-month experience requirement.

Recommendation: Defer. The employer’s understanding of the CAE was inadequate. The content of the work papers provided did not include audit engagements. In order to satisfy the experience requirement for authorization to sign attest reports, the applicant must obtain, at a minimum 500 hours of qualifying experience that will enable her to demonstrate an understanding of the requirements of planning and conducting a financial statement audit resulting in an opinion on full disclosure financial statements. Any new experience must be obtained under the supervision of a licensee authorized to sign attest reports on attest engagements and an affirmative CAE must be submitted. A determination will then be made as to whether or not he will be required to reappear with work papers for the QC’s review. The firm is placed on reappearance.

The following Section 69 reviews took place on January 15, 2014, and are made a part of these minutes.

C14-001 – The applicant and his employer appeared and presented work papers from his public accounting experience. He has 50.75 months of experience, with a 12-month experience requirement. The employer’s understanding of the CAE was adequate. The work performed by the applicant was reviewed and no deficiencies were noted. The work was adequate to support licensure. Recommendation: Approve.

C14-002 – The applicant and his employer appeared due to a family relationship and presented work papers from his public accounting experience. He has 43.75 months of experience, with a 12-month experience requirement.

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The employer’s understanding of the CAE was adequate. The work reviewed was complete and no deficiencies were noted. The work was adequate to support licensure. There was no conflict of interest. Recommendation: Approve. C14-003 – The applicant and his employer appeared and presented work papers from his public accounting experience. He has 43.5 months of experience, with a 12-month experience requirement. The employer’s understanding of the CAE was adequate. The work performed by the applicant was reviewed and no deficiencies were noted. The work was adequate to support licensure. Recommendation: Approve. C14-004 – The applicant and his employer appeared and presented work papers from his public accounting experience. He has 34 months of experience, with a 12-month experience requirement. The employer’s understanding of the CAE was adequate. The work performed by the applicant was reviewed and no deficiencies were noted. The work was adequate to support licensure. Recommendation: Approve. C14-005 – The applicant and her employer appeared and presented work papers from her public accounting experience. She has 35.75 months of experience, with a 12-month experience requirement. The employer’s understanding of the CAE was adequate. The work performed by the applicant was reviewed and no deficiencies were noted. The work was adequate to support licensure. Recommendation: Approve. C14-006 – The applicant and her employer appeared and presented work papers from her government experience. She has 35.5 months of experience, with a 24-month experience requirement. She is currently licensed with general experience. The employer’s understanding of the CAE was adequate. The work performed by the applicant was reviewed and no deficiencies were noted. The work was adequate to support licensure. Recommendation: Approve.

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C14-007 – The applicant and his employer appeared and presented work papers from her government experience. She has 25.5 months of experience, with a 12-month experience requirement. The employer’s understanding of the CAE was adequate. The work performed by the applicant was reviewed and no deficiencies were noted. The work was adequate to support licensure. Recommendation: Approve.

Adjournment.

There being no further business to be conducted, the meeting was adjourned at approximately 11:58 A.M. on January 22, 2014. The next meeting of the QC will be held on April 23, 2014.

___________________________________ Maurice Eckley, Jr., Chair Prepared by: Kathryn Kay, Licensing Coordinator

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QC Item III. April 23, 2014

Overview of the Newly Developed

Committee Member Resource Guide (March 2014)

Presented by: Dominic Franzella, Chief, Licensing Division Date: April 2, 2014 Purpose of the Item The purpose of this agenda item is to provide the Qualifications Committee (QC) with an overview of the Committee Member Resource Guide (March 2014) (Attachment). Action(s) Needed None. Background Last year, California Board of Accountancy (CBA) members explored areas of the CBA’s various statutorily established advisory committees, including succession planning and the role of Committee Leadership and CBA member appointed liaisons. One of the results from this project was the creation of a document titled the California Board of Accountancy Committee Member Resource Guide. Comments The purpose of Committee Member Resource Guide is to provide new and existing committee members with important information regarding: each committee’s scope of work, general committee business procedures, expectations of committee members, and various statutes and regulations governing the conduct of committee business. Staff would like to note that this guide does not cover all areas of each committee’s work, and each committee may also maintain a separate handbook or manual that provides greater detail on the specifics of each committee. Fiscal/Economic Impact Considerations None. Recommendation None. Attachment Committee Member Resource Guide (March 2014) (without attachments)

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California Board of Accountancy

COMMITTEE MEMBER

RESOURCE GUIDE

March 2014

vdaniel
Typewritten Text
Attachment
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Typewritten Text
vdaniel
Typewritten Text
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Purpose: The purpose of the Committee Member Resource Guide is to provide new and existing committee members with important information regarding: each committee’s scope of work, general committee business procedures, expectations of committee members, and various statutes and regulations governing the conduct of committee business. This guide does not cover all areas of each committee’s work. Each committee may also maintain a separate handbook or manual that provides greater detail on the specifics of each committee.

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i

TABLE OF CONTENTS

SECTION I. THE CALIFORNIA BOARD OF ACCOUNTANCY 1 A. MISSION AND VISION OF THE CBA. ............................................................................................................ 2 B. COMPOSITION (REF. BUSINESS & PROFESSIONS CODE §§ 5000 & 5001(B). ......................................................... 2

SECTION II. CBA COMMITTEES 3 A. ENFORCEMENT ADVISORY COMMITTEE (EAC) (REF. BUSINESS & PROFESSIONS CODE § 5020). ......................... 3

1. Purpose. ............................................................................................................................................ 3 2. Membership. ..................................................................................................................................... 3

B. PEER REVIEW OVERSIGHT COMMITTEE (PROC) (REF. BUSINESS & PROFESSIONS CODE § 5076.1). .................... 3 1. Purpose. ............................................................................................................................................ 3 2. Membership. ..................................................................................................................................... 4

C. QUALIFICATIONS COMMITTEE (PROC) (REF. BUSINESS & PROFESSIONS CODE § 5023). ..................................... 4 1. Purpose. ............................................................................................................................................ 4 2. Membership. ..................................................................................................................................... 4

SECTION III. MEETINGS 5 A. BAGLEY-KEENE OPEN MEETING ACT (REF. GOVERNMENT CODE § 11120-11132). .......................................... 5 B. FREQUENCY. ............................................................................................................................................. 5

1. EAC. .................................................................................................................................................. 5 2. PROC. ............................................................................................................................................... 5 3. QC. .................................................................................................................................................... 5

C. LOCATIONS. .............................................................................................................................................. 5 D. AGENDA. ................................................................................................................................................... 5 E. MINUTES. ................................................................................................................................................. 5 F. ROLL CALL AND QUORUM. ........................................................................................................................ 6 G. VOTING. .................................................................................................................................................... 6

1. Recording. ......................................................................................................................................... 6 2. Abstentions. ...................................................................................................................................... 6

H. CLOSED SESSION. ...................................................................................................................................... 6 1. EAC. .................................................................................................................................................. 6 2. QC. .................................................................................................................................................... 7

SECTION IV. MEMBERS RESPONSIBILITIES & DUTIES 9 A. RESPONSIBILITIES. ................................................................................................................................... 9

1. Attendance. ....................................................................................................................................... 9 2. Mentoring. ......................................................................................................................................... 9

B. TENURE. ................................................................................................................................................... 9 C. COMMITTEE LEADERSHIP. ....................................................................................................................... 9

1. Chairperson. ...................................................................................................................................... 9 2. Vice-Chairperson. ........................................................................................................................... 10

SECTION V. LIAISONS 11 A. STAFF LIAISONS. ..................................................................................................................................... 11 B. CBA-APPOINTED LIAISONS. .................................................................................................................... 11

SECTION VI. APPOINTMENT/REAPPOINTMENT PROCESS 13 A. RECRUITMENT. ...................................................................................................................................... 13 B. APPLICATION. ........................................................................................................................................ 13 C. INITIAL APPOINTMENT EVALUATION PROCESS. ..................................................................................... 13

1. Prospective Committee Member Compliance Evaluation. .............................................................. 13 2. Committee Appointment Conflict Statement. .................................................................................. 13 3. Interview Process. ........................................................................................................................... 14 4. Recommendations for Appointment. ............................................................................................... 14

D. REAPPOINTMENT PROCESS. ................................................................................................................... 14 1. Annual Evaluations. ........................................................................................................................ 14 2. Committee Member Interest Survey. .............................................................................................. 14

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ii

3. Recommendations for Reappointment............................................................................................ 14 E. LEADERSHIP APPOINTMENT/REAPPOINTMENT PROCESS. .................................................................... 15

1. Committee Member Interest Survey. .............................................................................................. 15 2. Committee Chairperson/Vice-Chairperson Evaluations. ................................................................. 15 3. Consideration. ................................................................................................................................. 15 4. Recommendations. ......................................................................................................................... 15

SECTION VII. APPOINTMENT/REAPPOINTMENT PROCESS 17 A. PAPERWORK TO COMPLETE UPON APPOINTMENT. ................................................................................ 17 B. CONFLICT OF INTEREST – GENERAL GUIDELINES. .................................................................................. 17

1. Disqualification. ............................................................................................................................... 18 2. Financial Disclosure. ....................................................................................................................... 18 3. DCA’s Policy: Incompatible Activities (Ref. Government Code § 19990). ...................................... 18

C. ETHICS TRAINING REQUIREMENT .......................................................................................................... 19 SECTION VIII. EXPENSE REIMBURSEMENT 21

A. PER DIEM AND TRAVEL. .......................................................................................................................... 21 1. Committee Member Travel .............................................................................................................. 21 2. Lodging for Committee Meeting. ..................................................................................................... 21 3. Reimbursement for Travel and Per Diem expenses. ...................................................................... 21

SECTION IX. LIST OF APPENDICES 23

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1

SECTION I.

THE CALIFORNIA BOARD OF ACCOUNTANCY

Created in 1901, The California Board of Accountancy (CBA) licenses and regulates over 88,000 licensees and 5,000 firms, the largest group of accounting professionals in the nation. By authority of the California Accountancy Act, the CBA: • Ensures that only candidates who meet certain qualifications are allowed to take the

national Uniform Certified Public Accountant (CPA) Examination. • Certifies, licenses and renews licenses of individual CPAs and Public Accountants (PAs). • Registers accountancy partnerships and accountancy corporations. • Takes disciplinary action against licensees for violation of CBA statutes and regulations. • Monitors compliance with continuing education and peer review requirements. • Reviews work products of CPAs, PAs and accountancy firms to ensure adherence to

professional standards. The CBA establishes and maintains entry-level standards of qualification and conduct within the accounting profession, primarily through its authority to license. Through its Examination and Initial Licensure Programs, the CBA qualifies California candidates for the national Uniform CPA Examination, certifies and licenses individual CPAs, and registers accountancy firms. The CBA’s License Renewal and Continuing Competency Program focuses on license renewal and ensures that licensees maintain a currency of professional knowledge to competently practice public accountancy. Through its Practice Privilege program, the CBA oversees a no notice, no fee, no escape authority for out-of-state licensed CPAs who meet specific conditions to practice public accountancy in California. The CBA registers out-of-state accounting firms and for certain individuals who do not meet the criteria to practice with no notice or obtains a disqualifying condition while practicing, the CBA reviews pre-notification and cessation notifications from licensees to determine whether they can be granted continued practice rights. Just like a California license, a practice privilege may be revoked, suspended, or otherwise disciplined. In addition, a practice privilege may be administratively suspended pending an investigation by the CBA. To ensure that the consumers of California are protected under this new program, the CBA maintains a website with any public information in its possession about individuals exercising a practice privilege in California. In addition, it contains a search mechanism by which consumers can find current license status information on out-of-state licensees. The objective of the CBA Enforcement Program is to protect consumers, minimize substandard practice, and rehabilitate and discipline licensees, as warranted. The CBA has the authority to discipline not only individuals, but firms as well. Enforcement activities include investigating complaints against persons practicing public accountancy without a license and taking disciplinary actions against licensees for violations of statutes and regulations. The CBA’s Enforcement Program receives complaints from consumers, licensees, professional societies, law enforcement agencies, other government agencies, and internal referrals. While historically consumers and internal referrals have been the main origin of complaints, licensees also have been a significant source, most often reporting unlicensed activity. CBA members and staff also regularly monitor the news media for information regarding licensees that may suggest violations of the Accountancy Act.

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Irne

aqu

dird

enseition, the prog

ure cmoemn

pts,

li aan

ncde w it a

ractm

ivmoely

nitors compliance with continuing education and peer review

ith appr

roepvrieiat

we ps t

rhoefe w

sosi

rokn pal srod

tanuct

ds oard

f Cs.

PAs, PAs and accountancy firms to

A.

MISSION AND V

The Mis sion

of t

ISI

ON O

F THE CBA.

qualifhe Californ

ia Board of Acc

standaried

d lsic.

ensees practice public accountounancy

ta innc

ayc is tcor

od pan

rocete

wct

it co

h ensu

stamebli

rshs b

edy e

pnro

sufe

rsinsio

g ona

nll y

Tre

hece

ivVi

es qion

ua oflit

tyh aec Cacou

linfor

tinngia Board of

services fr

Ao

cmco

liuncen

tasneescy i

tsh teyha

ct anall

t crounsst.u mers are well informed and

B

. COMPOSITION (Ref. Business & Professions Code §§ 5000 & 5001(b).

Tei

hge ht

C ofBA

wchoon

msis

mts

us of 1

t b5e pm

uemblic

berme

s,mb sev

eenrs w

of who

h ar

ome n

mo

ut li

stc ben

e csee

erst oifi

f ted

h pe C

ub

BliAc. ac

countants, and

Tleas

he Gt t

owvoer li

ncoenr ap

seespo

rinep

tsr fesou

enr of the public members and

educator in a program that etmping

h a sasiz

meall ps th

ue

b st

liuc a

dyc oco

fu a

nccti

all ong fi

f trm

h ane li

dc oen

nse liee m

cenem

see mbers

ay w

bit

e anh at

Afour

sse-mbyear

ly ed ea

uch

cat ap

iopnoal in

itns t

stwit

ou

ptio

unb

. The Senate Rules Como

mun

itttinee an

g witdh tinhe S

a cope

lakleg

ere,

o u

f tniv

he

ersity, or

lic members.

2

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3

SECTION II.

The Califo

CBA COMMITTEES

coQu

mmalific

ittaeternia Legislature has creat

ios n–s CEn

ofmor

mice

tmte

ene.

tE A

adchvi

scoor

mmyed C

, bom

y w

itteme

irtittin

seree,

g

ve P i

ento

s iner a

R th

eve A

iewcc

Oou

vnertan

sigchy Act, three standing CBA

n advisory capacit

t yC

to

om

tmhe

it Cte

Be, A

a. nd

A. EN5020)

FOR.

CEMENT ADVISORY COMMITTEE (EAC) (Ref. Business & Professions Code §

1. Purpose.

To

assist the CBA in an advisory nature with its enforcement activities by:

SEn

erfovi

rncgem in

en a t

t Pec

rhongircamal a

. Tdv

hise EAory c

Cap m

acem

itbyer to

s the Ex

hearings along with staff investigators; cou mns

ayel fr

pearcu

titciivpe Officer and the

and where appropriate, outside counsel. om the A

ate itt

no

rinn

eyves

Gtiengat

erival'e

s Office

• I

rne

anpor

aptin

pgr ito

s fpr

iniate manner, consistent with the Administrative Procedure Act,

direction of the Cdin

BAg

, ts f

or to

hm a

e Exny

ec in

uvtievste O

igaff

tiicoern o

. r hearing to the CBA, or upon

Rte

echvi

ne

icawing

l a ossi

psten

aninve

ce. stigations upon request by Enforcement staff and providing

• Review

CBin

Ag

or clo

to the upsed

on in

dvierstec

igti

aontio

ofns a

then

CBd re

Ap, to

o trtin

heg

E it

xs fec

inutd

iinve

g Os a

ffnicde rre. commendations

mMa

aktte

inr og r

ne wco

hm

icmh

e int disa ati

uothns

o arinzde fd bor

yw

thar

ed Cin

BgA r

toep

cor

otnss tiode the

r. CBA for action on any

2.

Membership.

The EAC is comprised of up to 13 licensees.

B

. P5076.

EER R1)

EV.

IEW OVERSIGHT COMMITTEE (PROC) (Ref. Business & Professions Code §

1. P

urpose.

TPr

o oagctra

ams a by:

n a

dvisory committee and assist the CBA in its oversight of the Peer Review

• H

regol

ardin

dg

in mg t

ehee efting

fes

cats niven

ecees

ssas o

rf ym in

an o

dratde

orr tyo p coeer

nd r

uevct

i ebwusin

. ess and report to the CBA

Ensuring that Board-recognized peer review program providers (Provider) administer peer reviews in accordance with the standards set forth in Title 16, California Code of Regulations Section 48:

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o o

CA

ott

nendu

dct p

aeer

n a r

nevnu

iewal a

o assess the effectiven

bdministra

esoard m

tive site visit.

Attend peer rs of th

eete p

irnoggsr, aam

s n.

ece ssary but sufficient to evaluate and

o evAtt

aluen

atd me

e ane

dtin

aev

gss

iew

s cess

tco

dh

m

ue ef

m

ctfecittee

on ed fotiv

men

eetess

in o

gf ts , ahe p

s nrecog

ersasmar

.y but sufficient to

r t

o

aspr

nog

ecra

esm

s. ary but sufficient to evalu

he pat

ue anrpo

ds aes

s oses

f acs t

chee effep ting

c ptieerven

reevss

i oew

f t rhepe

orts,

o ACo

ttnendu

dc, ot r

nev a r

ieweg

su olar

f p b

eerasi

r

• Application to

s

B

,ev p

iew

e

eer

m

r r

e

evep

co A

i

B

eworts on a sa

oa

er

rd

t

-

r

r

ai

ec

n

o

inm

gn

gp c

l

iz

oe b

rasi

e

u

d P

s

ee

ess..

Eval ruecat

oing

and mm

any ending approval or denial to the CBA.

r Review Provider

Referring to the CBA any Provider that fails to resp

ond to any request.

PC

roollevi

cdteinrg o

ann a

dn a an

nnualyz

ailn bag s

stiats.

is tical monitoring and reporting data from

each

Preparing an Annual Report to the CBA regarding the results of its oversight.

2. Membership.

The PROC is comprised of seven licensees.

C. QUALIFICATIONS COMMITTEE (PROC) (Ref. Business & Professions Code § 5023).

1. Purpose.

To

act as an advisory committee and assist the CBA in its licensure activities by:

coCo

mmndu

itct

tieneg. work paper reviews of experience of applicants appearing before the

SIn

ecter

tiov

niew

69in, o

gf t em

he Aplo

cycerou

sn t

thanat

c apy R

pegear

u blat

efio

onrse t.

he committee under the provision of

maMak

ttienrg o r

ne wcom

hichme

itn

dis aati

uonth

so arniz

de fdor to

w a

actrd

. ing reports to the CBA for action on any

2. Membership.

The QC is comprised of 16 licensees.

4

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5

SECTION III.

A. GL

E

BA EY-KEENE OPEN MEETING ACT

M

(R

E

e

TI

f. Go

NG

v

S

e

r

nment Code § 11120-11132).

AM

ll meeti

eetng A

incgt.s oTf the B

he taghr

leyee

- sKeentand

e Oing

p ad

env Miso

erety

i cnogm A

mct

i itstees sum

arm

e sar

uizedbjec

it to the B

the Depn a docum

agenley

t d-Ke

evenelo

e Oped

pen by

spop

eencif

sic pet

arti

tnm nsumer

rg, w

ent of Co

o tionis oth l

fi tmhe

itired

b exusin

c Aep

fftaiio

rnss ( avDC

aA)ilab

( ). All meetings are to occur in an

ess in closed se

Ale t

s

ppe

sioo bn

no.

dix

th t

1he EAC and QC, which may conduct

B

. FREQUENCY.

1. EAC.

The EAC meets approximately five times annually, generally for one day each meeting.

2. PROC

.

TIn

h ae Pdd

RitOioCn m, a

eets p

sa aprt o

pfr itox

s aim

datmin

elyist fo

ruart tiv

ime f

eusn anct

nually, generally for one day each meeting.

BCali

odfoy m

rneetia S

ino

gci

set, w

y ohi

f Cch

P o

Acsc Pur

eer reg

Ruevlar

iewly t

Ahr

domug

iniois

ntrsat, PROC members attend

hout thive ye C

earom

. mittee and Rep

voarrti oAucs ceptance

3. QC.

Tme

he Qmb

Ce mrs

eetma

sy c ap

opndro

uxcitm a

atdd

elyiti

four times annually, gener

prior to each committee meetoinna

g fl

op

rer t

shoonseal ap

indpiv

eiardu

aanlcs e n

rallye iews

one day

otv

for

in the gap

eopr

gorxapi eacmat

hel m

y oeet

ne ming.

o QC

nth

upcoming QC meeting.

hic area of the

C

. LOCATIONS.

Aalt

ll mern

eetate b

inget lo

wceenatio

ns ar

north

e eArn

DA an

cdo smopulithan

ertn, eas

Caliilyfo

acrn

ciaes

lsoicbale tles

o. the public, and generally

D

. AGENDA.

Fan

odr eac

pubhli mc m

eeteet

inign, ign n

cootincseu. Tltat

hie agon w

enitdh

posted to the CBA website no less thana an the

10dco

d p

mub

mitlic

tmee

eet Ch

ays prioiair

r to thng

e nperson, s

moeettice fo

ing drt eaf

acf p

ate.hr mep

eetares

in ang m

agus

ent b

de a

E. MIN

S UTES.

suta

bfsf peq

rueepnatr emes p

erteinli

gm. Thinar

ey min dra

uftt mes a

inruet pes

r oavnd distributes to th

respective meeting materials. ided to all committ

ee Ce

hmeairp

mbers

eros an p

s ripa

orr tot of

th th

ee ir

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Aco

ftnersi

adder

oatpt

ioio

nn an of t

d adhe c

opo

tmio

mn

i. Utte

pe m

on Cin

Bu

Ate

ads, they are forwar

minutes, which staff retains in the CBA offiocep

atio

s an, t

phu

e cblic r

omdmed

it ttee C

o thhe n

aiexrper

t CsBoAn

m sig

eetns

i tnhge for

ecord of the committee activities.

F

. ROLL CALL AND QUORUM.

Ato

t es th

te bab

eglis

ihn a qnin

ugo o

rf eaum

c o

hf t meeting, the Chairper

items, a quorum must be ehste c

abo

lmis

mhe

itdt.ee. B

efore anson

ysh

acall t

tioakn t

e a rhe c

oolml c

mal

ilt, ttee

hem pu

ayrp t

oak

see o of

n w ag

henich

d ia s

Fth

oer pco

umrp

mitose

tes

eo;f v tahcae co

nt pm

omit

sittioee

nss d, a

o q

nu

oo

tr coum

uis bnt to

asewa

dr od

n t

th

he e

e mastab

jolirshity

me of

n me

t omf a

b qeurs a

orupm.po

G

inted to

. VOTING.

Uhp

aoinr es

aC

ny mpeer

tsabon

li ssh

bhmall

en

f thecall fo

t of a q

m ers o pubrli a vuo

oru

te. Tm, o

hni ans m

yay m

c oatter for which the co

wish to commentn only o

theccu

prr aftop

eros

te

hd

e C mot

hmamrp

iterte

ioni

.se won

i fll ir

ac

st in

t, tqh

ue

ires if

A motion passes based on the majority votes of the established quorum.

1. Recording.

Fth

ore p

eerac

sh mon m

otiakon

in, t

ghe th

fe mollo

owti

ionng, s in

ecfor

onmdainti

gon th

we

imll b

ote record

respectively. Those absent are recorded after everio

yn m, o

optp

eods iin

ngt, abo the

st minutes: the name of

as absent from the entire meeting. ion unless th

ae in

min

egm, a

bnerd

i ab

s sshenow

t, n

Esa

xmecer

mpt

ins f

urote

m ms tha

int lu

isttes s

thhoosew

inin

ag a

tt ven

odte

a mnce

ust.

be accompanied by the first two pages of the

2. A

bstentions.

Ain

cter

omes

mt i

itst oee

r mme

aym

bb

e per w

ericllei a

vbedsta

tion b fr

e pom

re v

soten

int.

g on an issue if for any reason a conflict of

A

favbs

otre ont

f a ion

mso d

toio

nn

o, fo

pruevr m

enetm a m

berost vion from carrying. For example

would carry. ote against a motion, and three ab

, if fisvte main,

em the

bmer

ost voion

te in

H

. CLO SED SESSION.

1. EAC.

fTohlle EAowin

Cg i rs a

eaustonho

sr:i zed to conduct portions of its business in closed session for the

• To review

1

1126(c)( an

2) and d

del B

ibu

ersin

ateess

on an

edn Pforro

cfesem

seio

nnt fs

iCleosd (e Ref

5. 0G

2o

0ve

).r nment Code §

To interview and consider disciplinary action aga

§

in

st an individual licensee or

6

applicant prior to the filing of an accusation or statement of issues (Ref.

Page 29: CALIFORNIA BOARD OF ACCOUNTANCY (CBA) · California Board of Accountancy . Oakland Marriott City Center . 1001 Broadway . Oakland, CA 94607 . Telephone: (501) 451-4000 . Fax: (501)

G50

o2ve

0r)nm.

ent Code § 11126(c)(2) and (f)(3) and Business and Professions Code

§

2. QC.

Tclo

hes Qed

C h iears au

inth

gos t

rioz iend

t to conduct portions of its bus

licens§u re (Ref. Governm

erveintew

C ionddeiv §id 1

u1al ap126(

pcli)c(an2)

tasn ainnedss em

inp cl sed sess

d (f)(3) alo

o

nyder B

s for ti

usineshoe pn to

u onduct

e s and

rc

Cod p

5023).P

oro

se ofess

f Cio

PnAs

7

Page 30: CALIFORNIA BOARD OF ACCOUNTANCY (CBA) · California Board of Accountancy . Oakland Marriott City Center . 1001 Broadway . Oakland, CA 94607 . Telephone: (501) 451-4000 . Fax: (501)

8

Page 31: CALIFORNIA BOARD OF ACCOUNTANCY (CBA) · California Board of Accountancy . Oakland Marriott City Center . 1001 Broadway . Oakland, CA 94607 . Telephone: (501) 451-4000 . Fax: (501)

9

SECTION IV.

LC

egomm

islatit

ute

ree an me

dmb an

eyrs are r

M

additioensp

E

o

M

nsib

BERS IL

t vliet f

RESPONSIB

al ac i iesor

an ca

drr

exyin

pgec

otuat

ti toh

IT

ne st

IE

a

S

tu

& D

to

UTIES

s asry requir

ement

CBA. Additionally, members must adhere to any and all statu ctoomry

m an

und

i rcegated

ulat an

odry

ps p

reresc

scrrib

ibe

ed

d by t

by th

he

e

wMe

elml a

bs aer

lRl p

esooliucirecs ae G

nudid p

er. ocedures contained in this California Board of Accounta

rncy

eq Cui

ormem

miten

ttese, a

s

A

. RESPONSIBILITIES.

1. Attendance.

Icno acmm

cepitm

tienng

t ap to

p d

oedint

iment to one or

the committee’s busincat

ese ts. Th

he teim

ree nfor

e mces

orse oary

f t t

ho

e c att

oemnd

m tihtt

e mees, c

eeto

imng

m anitt

dee m

paremtici

bperat

se fu mad

llye a in

rbeugsuinlaerslsy. S sc

thafef tdu

akle

ed

s m at

eteetnind

gans, i

ce atn ad

eade

i, cotio

m

ch nm

tmito a

tcee members are e

eetintgiv

anely

d v p

orlouvnitdeeesr anin

xgpect

o fo

nrg oed

t t

ge sr a

oinh

o ctotemnmd a

itltle e

Om

ffiem

cerber

. Ms’ attendance to the committee Chairperson, Vice-Chairperson, and

u C

mB

mA Ex

aryec o

uf tive

ExCh

ecair

upteiv

re Oso

enm

abnerd V

s tihce

at-C a

hrae

i abrpe

senrso

t fon. U

r tpwoon r m

eeetcom

inmgs

e wnd

ill batio

e subject to review by the

fficer, members may removed from the commi

n by tttee b

hye ac Ch

tiaoinr ope

f trs

hoe Cn o

BrA C

. BA

2

. Mentoring.

Cthoo nmmittee Lea

istoew

rica co

l qm

umeistttdee ersh

ionms t

eip

hm

an

atb maedr msy, m

or

arake ex

ingp tehrieenm

cselved m

ese avm

aiber

labs ar

ise. le t

e eno an

csowur

erag

pedro

tcoe adu

ctr asal an

mden

tors

B. TENURE.

tCeormm

ms. C

itteo

em

memit

mbtee

e mrs

e armb

e eap

rs npo

oin

t mted to a two-year term and may serve up to four consecutive

thact

eiv C

eBlA.y p

articipating in committee

a binu

tsainin

einss

gma sat

yisf b

ae

ct re

omry

o avtetde

nfrdoam nc

teh ore co

founmmit

d nteote

t by

o baec tion of

C

. COMMITTEE LEADERSHIP.

apAn

pnouiallyntm

, ten

he Cts a

BrAe m

apadpo

e aint

ts t a Che N

haiov

repmer

bseron

C an

BA d

meVic

eet-inCh

ga, wirp

itehr tsho

en

in to

d e

ivach

idu coals a

mmit

apssu

tmee

in. T

g thhe

poine

Cth

he cair

opmertm

senon

t ars e

e enffectiv

tee meettrsue J

mit tst

ary 1 o llowi

he eadn wu

itf the fo

ch arg

he leads as d

erirsehcipted

of t b

hng year. The Chairpers

y se

tcaotmut

me an

ittee and the ex

d arp

e rect

eosnp anon

dsi

Vble f

ice-or ensuring

communicated by the CBA.

ations as

1. C

hairperson.

Tm

hue ap

to sl

pointm

ertip

vle ae o

sn Ceh-y

enear

t t tener

um

rse; fhorow

Chaev

irperson is a one-year term. The Chairperson can serve

airperson during heris

, /ihner g

fien

neral y

al, a ear

c oom

n tmhie ctte

oe mmm

emitt

beere. T

whill n

is wot

il bl allo

e appow fo

inrt tehde

Page 32: CALIFORNIA BOARD OF ACCOUNTANCY (CBA) · California Board of Accountancy . Oakland Marriott City Center . 1001 Broadway . Oakland, CA 94607 . Telephone: (501) 451-4000 . Fax: (501)

CCh

haa

iirrpp

ee

rrssoo

nn

i t

no

t s

here

v r

e iole

n. t

he capacity of immediate-past Chairperson and assist the new

Duti

es

.

P

reside over the committee meetings

Approve agenda

Perform evaluations of committee members

Attend CBA meetings to provide a report on committee activities to the CBA

rReevco

imew

me can

nddaitdioat

ne is t

not ter

hese C

t letBA

t Vier

ces, p

-Perrefosi

rdmen

s cat an

ndd

id Ex

aecte in

utitvee Orvie

ffiws, and makes

initial appointments to the committee cer regarding

Mreg

akare r

diecng

o rmeapmen

podiatnt

imon

ens t

tso t toh te Che

BcAo mVic

mei-tPtee

res

ident and Executive Officer

• M

anodn ritepor

o atr

tendance, proa

Officer ts any attendanc

ce itiv

selysue

ads t

dor teshe

siCn

Bg an

A Vyi atce-

tPen

resdan

idence

ti anssu

de Exs w

ecith

u mtiv

eme

bers

Mentor Vice-President

2. Vice-Chairperson.

Tm

hee apmber

po win

itll nmen

ott s teren

vue rme f

oorre t V

hic

ane-

oCh

naie y

rpearers

ason

a is

c a oom

nmei-tytearee V

term. In gener

for multiple comice-Chairperso

al,n.

a cTh

ois amm

lloit

wtee

s

Cal

hloa

wirp

s erth

se Con

B.

A

a pmit

ootel oe m

f cean

mbdi

ed

rats t

eos t

cyo

clsele

e tchtr frou

ogmh

twhheen Vi

cce

o-nCshida

erirp

ine

grso

a nn p

ewosit

coiom

nm a

intt

dee

Duti

es

.

A

ct in the absence of the Chairperson

Ais

t uten

nabd C

le tBA

o at m

teeten

idn g to provide a report of committee activities when Chairperson

• A

anctdiv r

eeap

ly pp

aorintic

tmip

enate

tss in

the recommendation process for committee appointments

• Assist the Chairperson in ensuring satisfactory attendance of committee members

10

Page 33: CALIFORNIA BOARD OF ACCOUNTANCY (CBA) · California Board of Accountancy . Oakland Marriott City Center . 1001 Broadway . Oakland, CA 94607 . Telephone: (501) 451-4000 . Fax: (501)

11

SECTION V.

In an effo

LIAISONS

liC

aiBA

so me

ns. Art

ll c to en

mber loim

sure the co

aimso

intt

s.ee

s are asmm

siitgtneeed

s a m

seettaff l

thieiai

rs ro

ens, wpec

hitle tive c

he EAharg

Ce ans, t

dh

Qe c

Co alsmm

o aritte

e ases a

srige asned

s tig

wn

oed

A.

STAFF LIAISONS.

Thadm

e stasfft rl

expenin

sie re

atiais

ivoe asn p

proec

vi

imbursemten, dtehse n s

utamef

rous support activities for the committee. From an

prepares the meeting agten. Th

da, e

f

mest li

aafison will assist me

eft linia

gis maon,

t wer

oiarlks,in a

g inmb

coer

ns wjun

itct

hio t

nra

wve

itlh a

trhra

en Cgheameirp

n

nd minutes. etrss aondn,

Th

e staff liaisons for each committee are as follows:

EAC

(A9ll

1is6on Nightingale

Alliso

)n 5

.N61

ig-h1

t7i2n

3g

[email protected]

PA

ROCpril F

(91ree an

Apr6

m

il.F

) 5r6ee

1m-1

an72

@0

cba.ca.gov

QCKat

hryn Kay

Kat(91

h6

r) 5yn

6.Kay1-17

@4

c2b

a.ca.gov

B. CBA-APPOINTED LIAISONS.

oF

nor the EAC and QC, the CBA

rege arso

duin

thg em

ern. er T

ghine C

g iBsAsu

-aeps an

po Pin

rtesed

id l

eniai

t appoints two CBA member liaisons, one northern and

addition, the CBA-appointed lida risecon

osm ar

mso

enns

d arat

e rion

ess mpo

adns

e atible fo

the cr k

oeepmm

initgt tee

h e Cmeet

BAi inngfos. I

rmn

ed

Can

hdair

asp

seirgsonm

n aen

ptpso, an

intdm t

eo make recommen

e tdo

at k

ieepons

t th

noe t cho

ts. Additionally, the northe Cmm

BAit

rtee

egarinfo

dirnmg C

edh oai

f trp

here C

soBnA an po

dli Vciicese-

cTh

omis p

mruonceicat

ss ie b

s fetac

wileitenat

med

eet by t

inhges st to

a enff l

siauirsoe t

nh teyo t

arhe

e ker

epn a

t abnd s

reasout

th oef rann C

ya cliofom

rmnia liaisons are to

committee.

ittee issues.

TCh

hae

i Crp

BerA-

sapon

pso, anint

ded c

loimai

mso

intt

see m are r

emes

bp

eron

ss foib

rle f w

oh

ro evm t

ahlu

eyat

hin

avg c

e som

pecm

iiftitcee C kno

hwai

lredper

ge oson

f tsh, V

eiirc e-

preq

erformance, and report those evaluations to the CBA Vice-President and Executive Officer, as

App

uoiirnted

e. Td Li

he Caiso

Bn A

C-ap

omp

moin

itttedee M

liaieet

soinnsg p S

erur

fvoeyrm

( tAhppese ev

endixalu

2at).i o ns by completing the CBA-

Page 34: CALIFORNIA BOARD OF ACCOUNTANCY (CBA) · California Board of Accountancy . Oakland Marriott City Center . 1001 Broadway . Oakland, CA 94607 . Telephone: (501) 451-4000 . Fax: (501)

12

Page 35: CALIFORNIA BOARD OF ACCOUNTANCY (CBA) · California Board of Accountancy . Oakland Marriott City Center . 1001 Broadway . Oakland, CA 94607 . Telephone: (501) 451-4000 . Fax: (501)

13

SECTION VI.

In order to ensure approp

AP

ri

POINTMENT/REAPPOINTMENT PROCESS

encomm

sure titt

he

ate me

a bmbroad

er s ac

nd evaatleu

astt

ross-sectioneas tffin

hgo

ofse p

itrse cseommittees, the CBA continually recruits new

of knowledgen, sk

tlyil sels,

r avnin

dg a obnil tithiee

s co, co

mvmiterin

tege ps.

u T

blhic pe C

rBaAct wic

oe

r

p, ks to

rerspiva

ete i

ivnd

commctitte

ee chust y, a

sar

, thrugse, ws.nd

govern

hA

endd

nit

ecion

ment are repr

esasllary,

y t

hceo Cm

Bm

Ai wesen

tteoe mrk

ts ted

o t eon ensu

sruer pe tro

hpe cer

o su

mcmce

itstsioees

n c pan perform their

members have varying term expiration dates. embers may be cycled off to ens

launrne t

inhgat fo

cro itm

s mittee

A. RECRUITMENT.

TCB

he A ad

CBAvi

mso

ariyn ctaiom

nsm a p

ittee. erm

Fanur

enth

ter p

,ag as

e o nec

n iests

s war

eby,

site focused to volunteer

ensure c

i

o

.e

m

.

mittees are properly staffed. Staff wisll utaf

sf we all av

ill coenor

ud

esinat

nee rce

escsriunigtm

anen

d serving on a

recruitment to inclary to fac

t effoilitat

rte s to

Cout

alifle

otrsn (

ia S oF

cacie

ebty

oou

kd, Te r

wun

itnter

in, Lg a

inrt

o .kicled

eIs in)

n, an th

de C

varBA

f CPAs) io p

uusb plicro

aftesio

sni Uon

Pal tDA

rTEad

,e as use

s oo

cf soiat

ciio

anls ( m

ie.d. itha

e

A

e

codldle

iati

gouneas tlly

o, t co

he n

Csi

Bd

Aer

en se

crovuicerag

oens o p

nrees

oenf t

th ceo CmBmA’

i tee members to enc

s stt

anding advisory coou

mragmit

e qte

ues.

ali fied

B

. APPLICATION.

Ash

n iou

nlddi

sv

uid

bumal

i it a let

ntereterste

odf i in

n tserer

esvi

tng, al

oon ong w

nei oth

r a r mo

erseu mof the CBA’s standing advisory committees

nuCB

mA Ex

berec w

uittihv ae O

nyff liectteer at

r o tfh i

e cnte

orentact information belo

e, w.

c Pur

leasricu

e ilu

nm

c vlu

idtae (

e yoCuVr) C, o

PrA b lioctenh to

se the

st.

Pattiu B

CaEx

lec

o

ifortniv

we O

ers

2000 Eviera B

groaffic

rerd o

eenf Accountancy

Sacramento, CA 9

S5tr8eet15

,- S3

u8

i3t2e 2

50

C

. INITIAL APPOINTMENT EVALUATION PROCESS.

1. P rospective Committee Member Compliance Evaluation.

Uco

pmon

p rlian

ececie evpt of

al au atle

itote

nr t oof einns

teurreest th

, stat

a pffo wten

illt pial ap

erforpm aoin

ptee

rossp ad

ehcteriv

e te co

o Cmmalifo

ittee member

statutory and regulatory requirements. rnia’s various

2. C

ommittee Appointment Conflict Statement.

CC

oo

mnc

mur

itteren

et A w

pipth

o tinhtme c

eonmt Cpli

oannfl

cie evct St

aluate

atm

ieonnt (, a p

Appote

enntdixial ap

3)p. oThint

eee co

wmp

illl reetece

di fvoer thm

emu

st be returned to the CBA office prior to further consideration.

Page 36: CALIFORNIA BOARD OF ACCOUNTANCY (CBA) · California Board of Accountancy . Oakland Marriott City Center . 1001 Broadway . Oakland, CA 94607 . Telephone: (501) 451-4000 . Fax: (501)

3. Interview Process.

T

toh te hCeh C

aoirmp

miterso

tene w Sk

ill evills M

alau

tatrix

e t (hAe qppe

ualind

fiixcat

4i)o tnhsat o

if da

en po

ttifenies

ti tal appointee, payi

committee and the various expertise of the present membersh. e areas of need fo

ngr at th

te ention

Aan

ft iner

t reevrv

iieew

w b w

yit thh te hceo comm

mmitt

iee Cttee

h Caihrapirerp

seorson, a

n,p Vi

otcene-C

tihal apai

pointee may be scheduled for

Pgen

roger

ramally

C ar

hie def (

oEAne f

Cac an

ed-to

P-RfaO

ceC

,– p En

ossfo

ibrc

lye inmen

cotn C

juh

nie

ctf, Q

ionC

w –r pL

er appro

iti

son, and p

hc enon

sei ong

f t C

hhei coef)

m. T

mihrie iat

ne Cter

BvAiew

s

oreg

ccuu

larr, t

lyhe i

scnhe le

t

td me

tee’s

er

dvuiew ma

ety o

incgcsu. Ir t

ne tlehpohsoe i

nnic

satlanly.

c es where a face-to-face interview cannot

4

. Recommendations for Appointment.

Ath

fteer Vi

tcehe i

-Cnh

taerirp

vierew

so pnr anoce

ds CsB, t

Ah

Pe C

rohgairam

rper C

shoinef t

shoall det

ever

alumi

atne i

e tf a rhe p

ecot

oenm

tmial ap

endatpo

ioin

nt

c tee o t

wh

ie th

porom

vm

id

ie tttee

he rsh

ecou

oldm

bm

e en

mdadat

e. Iion t

f a ro th

ece oCmB

mA V

enicdeat-P

iornes

iisd wen

art an

randt Exed, t

echue ti

Cvhe O

airffpierce

sro.

n will

If te aphe C

th

pBoA Vintm

icene-P

t bre

efsi

odree tnt

h c

e fuonc

ll ur

CsB wA

i foth

r t choe rns

ecid

oerm

atm

ioen

nd an

edd ap po

psosiinb

tle amen

dot, pst/iohne. will bring

D

. REAPPOINTMENT PROCESS.

1. Annual Evaluations.

ThmeAppe

emb Ch

en

ardix

irs.

p T

e

5

rhsoe C

nh is r

airepsper

osnon

sib sh

leall fo

cro co

( irpem

mple

). The Cha rson shall paletsse

e ttin

hge C bi

o-man

mnu

ital evtee M

aluem

atbieron

Evs o

aluf th

ate

pi

ss ticoonm

mittee

skar

lltsic, cip

oamtio

mnu. n ication, leadership, attendance,

h per coep

mmared

itntees

es me, te

mbchn

eircs’al s

inktiellsrp

, anerso

d nal

Th

re Chairperson shall

ofo

n M a p

ararch

ti 3cu

1l, 2ar

0 c

1o6m, t

mh

ie evtctoeme m

pletem

e tb

her

e ev. Fo

alru ex

ataiom

npsl teh, rifee m a co

omm

nths prior to the term expiration

Chairperson shall forwardalu the c

atioo

nm

ipsl det

uede n

evo lat

aluerat

tio

hnans t

Deco th

emit

bte

ere me

31, 2mb

01er

5 . Tis se

he t to expire

e CBA Executive Officer.

2. Committee Member Interest Survey.

Aco

pprmm

oitxi

tm

Aee

pp

a tmee

e

ly

nmbdix

threer 6

e w

mil

ol r

netcehs

iv p

eri tohre C to t

alihe ex

fornpia Birat

oiaron

Su vey ( ) d o

p tm o

f a c

r and a new Committee Ap oinf Ac

o

t Ccm

eno

mittee member

ounnfltianct S

cyta C

teom

mmen

i’s term, the

committee mett. Ttee I

he nterest

ICBf t

Ahe

of c

foimce

m n

io lat

mber

e tr i

hs ran

e tshproee mnsib

olen ftor submitting the co

ttee member is seekingh rse parpipo

or t

inot tmehe c

nto, s/mm

mit

pte

lee mted i re

h must suem

nte

e bber’s

s tt s

eru

mrv

ee

yxp

toir

thati

eo n.

Committee Appointment Conflict Statement and updated resume, C

mV

it, or

an b

uo

pth

d.at

ed

3. R

ecommendations for Reappointment.

Upon receipt of a completed California Board of Accountancy Committee Interest Survey,

14

in which the committee affirmatively states s/he is seeking reappointment, the committee

Page 37: CALIFORNIA BOARD OF ACCOUNTANCY (CBA) · California Board of Accountancy . Oakland Marriott City Center . 1001 Broadway . Oakland, CA 94607 . Telephone: (501) 451-4000 . Fax: (501)

corec

mmom

ittee me

Presidmen

ent an

datd

imb

Exon

ec, wer f o

uho

tetr r

hee

ra forpp

ive Officer rineap

tment. The Chairperson shall provide his/her

. pointment or non-reappointment, to the CBA Vice-

OPr

ne tshido

optese a

ad ionnt

. wpp

ilol b

inrtimeng t

nhts we ap

itpho win

htmich

en t

thse b C

eBfo

Ar eVi

tcehe

- fPurlelsi C

dB

eAn fto co

r cnocuns

ris,d

te

hra

et Cio

BnA a Vind

ce p

-ossible

E. LEAD

ERSHIP APPOINTMENT/REAPPOINTMENT PROCESS.

1

. Committee Member Interest Survey.

Pco

rmes

men

ittt cee aom

rme r

itteqee

umes

etmed

b tero i

sn in

dticerested in ser

Survey. As noted previously, theseate such an int

vien

ntg i

no

a Ln th

eade Co

ermsmhi

iptte cap

e Mac

eimty

b o

enr I th

ne terest

approximately three months prior to

su thrv

ee eys

xpa

irrae c

tiiro

cnu olaf thted

e t p

ore co

semmnt a

itptpee

o meintm

mebnet ters

rm.

FMe

orm th

boesre alr Inte

eares

dty S suerrve

viny a

g i

nnun a Leader

Leadership capacity.ally to i

sdheintp r

ifoy wle, t

hheeythe

mr t

uhset cy w

omis

phlet to

e t co

hnte C

inuom

e tm

oi stt

eee rve in a

2. C

ommittee Chairperson/Vice-Chairperson Evaluations.

FC

oo

rm those individ

all prmes

itteent

e coCh

mair

mitpu

ealsrso

thn

at/Vi

have expressed interest in a committee L

evaluation taking inte

toe me

conmb

cee-rCs.h Cair

opmerson Evaluation (

sideration thmie fo

ttelloe me

winmbg ar

ereass a

Arppee ex

np

dixecte

7ead) wi

erll b

shei cp

i prc

ousition, the

d to complete tlhaete

d to

cO

onmce c

muonmicpatlet

ioedn, lead

, comerm

sithtiee mp, att

eenmb

deran

sc me, p

usrtep ret

aruerdnn tehsems, t

:e inch

terpersonal skills,

to t

nhie Ccal s

BAki

llsoff

, anice.

d participation.

3. Consideration.

A

annnud d

aisllcy,u

tss a

he Cpp

BA Vice-President and Executive Offic

appointments, tho

e Cintm

haenirp

tser fo

sor c

no w

mill pmit

arte

te Licip

eadate i

ernsh

tihpe ev. Fer w

ori Vll r

iceve-C

iewha

tir

hpe ier

nso

tern

est surveys

pa C

rohceai

srs.p

erson cycling off Chairperson appointment, s/he w

aluatill p

ioarn p

tircoipce

atsse . Ain t

dhde evition

alually

at, foion

r

4.

Recommendations.

ThCB

eA

C for

BA c Vion

cesi

-dPerreastiidon

en atn w

di pll b

osrsiinbgle t

ahe c

dopom

tionmi

tattee L

thee N

adov

ere

smhbiper ap

CpB

oA

i mntm

eet

ents before the full

ing.

15

Chairperson, Vice-Chairperson, and appropriate CBA Program Chief will evaluate the

Page 38: CALIFORNIA BOARD OF ACCOUNTANCY (CBA) · California Board of Accountancy . Oakland Marriott City Center . 1001 Broadway . Oakland, CA 94607 . Telephone: (501) 451-4000 . Fax: (501)

16

Page 39: CALIFORNIA BOARD OF ACCOUNTANCY (CBA) · California Board of Accountancy . Oakland Marriott City Center . 1001 Broadway . Oakland, CA 94607 . Telephone: (501) 451-4000 . Fax: (501)

17

SECTION VII.

A

fter initial appointment

A

an

PP

d

O

d

I

u

NTM

ring t

E

h

NT/

eir ten

RE

u

A

cer

PPOINTMENT PROCESS

surrt

raoinun

tdra

ining

in con

g afnli

dct

f ofor

min

s te

troe enst

saund

re e

mth

eimcs

b.

ers are e oawn th

are ce o

of, m

anmi

dt adtee,

h mer

eme to

b, ter

hse m

applust c

icoambl

pe

letlaw

e s

A.

PAPERWORK TO COMPLETE UPON APPOINTMENT.

Uco

pnognr Cat

BuAlat

apor

pyo letint

tmer

en an

t, cd

osev

mmer

ittee members will receive a package of materials, including a

meThe

mbse d

eros mucum

sten

stus a

bmre

it in

aclll

uddoecud in

al d

ocuments 8 t

Appendix hanat

d m ar

ue rst b

efee c

roe

mnc

peldet beed and returned to the CBA.

ments to the CBA prior to participatinlgo inw. N

comew

mit co

tmee

m b

iutt

see iness.

Des

ignation of Person Authorized to Receive Warrants (two originals are required)

Oath of Office (must be notarized)

Employee Action Request

State Employee Race/Ethnicity Questionnaire

Board and Committee Member Information

Authorization to use Privately Owned Vehicle on State Business

Employment Eligibility Verification (I-9) (include copies of supporting documents)

mIn

uco

stmp be s

atiibgn

leed W

anor

dk

r A

etct

uivrintedy S

)e curity Agreement (Acknowledgment Form on page 10

PST Retirement Plan Information

B

. CONFLICT OF INTEREST – GENERAL GUIDELINES.

The Politl

ical

ppr

oisitma

iorni

.y d

es Rigenefor

dm A to p

ctr eovef 1

nt97

p4e (rsPornsop

ofrsoitmio

fni 9na

)n, a

cs ia

itll

gy be

ovenern

fis cting

on by viflicts o

rtuef in

otef t

rehe

st,ir

w of

afsic ial

Th

ofre

tspis a

onctsib re

ilqituieir

s oes st

f CaBte agencies to adopt a Co

he Political ReformA

A m

cemt in

bcerlud

s aned i

dn e tmhe

p loCon

yeenfl

sict in

o t

fh Iatnt

agerest Code that outlines the specific

disqualification, the other to financial disclosufrle. ict

C of

o Inmmit

tereenst

c Cyod. T

eh: onere a

e rree tfe

wrs

o t mo

ajor aspects

under each of these aspects which are separately discussed

te.e

members have responsibilities

DCcon

Afl alsict o

o hf i

anst anere

ost

n c-lainn

fe r

oue

nso

durce center for board members where information regarding

http://www.dcaboardmemb erat:

s .c

a.gov/member_info/conflict_interest.shtml

Page 40: CALIFORNIA BOARD OF ACCOUNTANCY (CBA) · California Board of Accountancy . Oakland Marriott City Center . 1001 Broadway . Oakland, CA 94607 . Telephone: (501) 451-4000 . Fax: (501)

1. Disqualification.

Government Code section 87100 sets forth th

aan

ty

e g

te levmp

el ot to

f suse

tat h

e ois o

r loffici

cal al

g p

oovsiter

ionm

n ten

o tin sh

flall uen

mce

ak a

e, pene

arral p

ticipro

athe ib

iint mion

ak: "

inNgo o pru i

bn

l anic o

yff w

icayial at

knows or has reason to know he has a financial i

gnt

oerve

esrn

t."me

ntal decision in which he

maAny

kinco

gm o

mitr at

tteeemp me

tinmb

g teor

uw

seho

h his/as a

he frin o

affnicicial interest must disqualify himself/herself from

legque

al cstion

on offlic

wt o

hf iet

nheter

r aes

cot i

mms a c

ito

tmee

p lexme

omber

a hl pas

o a fsit

iionan

n tcoi inal i

fnlu

teer

necest

t thheat d

wec

oisuiold

n p. Th

resene

the particular facts involved. For moren ie annfor

dm m

auti

sont b

one d

dec

isidq

edua

olif

ny

a ing

cas your

e-byse

-clfa dse r

ue tev

o aitew a

of

possible conflict

located on their

ow

fe inbsi

tetere.

stht

, ptp

l:e/a/sew

rw

ewfe

.fpr t

poc t.chae.g F

oavir/ iPnodlexiti

.pca

hl Pp?

riadct=3

ice7.

Committee’s manual,

Aap

dpdliitcioan

nta anlly

d, co

/ommir licen

tteseee me

filemb

weirts shh wh

oou

mld

t b

hee c dis

omas

mso

iciattee m

ted fermom a

ber nmyay in

hvo

avlv

e a eme

connt w

interest. flic

itth o

af

n

2. Financia

l Disclosure.

Tdi

hsec loCo

sun

rfle sict

t oat

f Iem

ntenere

tss. t C

Toh

dis i

e as a

lscco r

oempqu

li

Eirshes

e adl bl c

yo smmiubmit

ttetein me

g amb Fo

errm 7s to

0 f0i l–e an

Statnu

emal fi

enntan of

cial

mdis

coclnoosumic I

re stnt

aetreemst

e (nAt w

ppite . New committee members are requir

ust be filed not later thahn

nindix

A 3

p0

r

9 dil 1

)ay

os af ea

ftecrh a y

ssear

um.

ing office. Annual finanedci

tal so fi

tatle a

ements

Am

"eleavmber

in og o

r offi

thce

ers otat

ffiecmial l

eneavt" m

esu

ost

ffi als

ce.o

be filed within 30 days after an affected CBA

Com

em

Cod s

iettectio

e nm

8e

7m

3b0er2(

sb ar) i

e n

nd

oic

tat req

es wuir

heend t

ano d

iitsecmlo

isse al rep

l tohreitab

r fle:in

ancial interests. Government

An ifn

iConn real p

livcest of

tment, i

ro pIn

etretyre

n

, ostter Cod

este i inf r th

eal pe bu

rsoinper

ests ey, o

nrtit in

yc in

om w

e shich

hall b the

e in

mvadest

e rme

epnot ris htab

ele bld,

yth

teh ine

terest

pby

o ansitio

y dn.

ec

ision madr th

e oe i

rn pcarom

tie ocip

rat s

eodu irnce o

byf i th

ne dcom

ese ig

mnat

ayed fo

emrese

peabloyee b

ly be affey virt

cute ed

o mf h

atis o

erri hal

erly

TCB

o dA

etm

erem

mbierne w

, rehferat

en in

cve sest

hmo

enuld

ts b, ie nmter

ade

e tsts

o i tnh pe rDop

CerA'

tsy or inc

concerning particular financial situations and related rCon

equfl

iric

ot ofme

Inm

tuer

set b

ste r Cod

epeo. Qrted

ue bst

yi a on

the DCA's Legal Office. More information is also available one Dme

CAn

’tss s w

heob

usit

lde b,

e directed tos

http://www.dca.ca.gov/publications/coi_regs.pdf.

3. DCA’s Policy: Incompatible Activities (Ref. Government Code § 19990).

Thres

eu flto lilno, ow

rin c

gr is aeate t

suhme ap

mapreary of

an th

cee o emp

f beilo

nygme in

ncto,n a

sctis

itvenitie

t, is,

n ocro em

nptater

ipbrlie, oses,

r w in

h cioch

n flmigict w

hti th

18

the duties of state officers:

Page 41: CALIFORNIA BOARD OF ACCOUNTANCY (CBA) · California Board of Accountancy . Oakland Marriott City Center . 1001 Broadway . Oakland, CA 94607 . Telephone: (501) 451-4000 . Fax: (501)

• Uem

sipn

s

log the pr

persitvigat

e oe g

raiin

nflu

yee’ or

en ad

ce ovan

f a tag

se,tat

oe or th

ffe pice

roriv

eat

me g

pailo

ny

om

ren ad

t fovan

r tthag

e oe o

fff anicer

o’st oher

r .

Upr

siinvat

g ste g

aaite

n t oim

r ade, f

vaancilit

tagie

e,s,

o eq

r tu

hip

e pme

rinvtat, o

e gr su

aipn

p o

lier ad

s fvo

anr th

tage o

e offic

f aner’

os o

threr e

.mp

loyee’s

• U

o

rs co

inem

gpl

nyfee’ide

o sn ptirailv inat

fe gor

aim

na

otio

r adn a

vcq

anu

tiraged

e, b o

yr v t

irhe p

tuer oiv

fat st

e gate

ai enmp or ad

loyvme

anntagt fo

e or t

f hane o

oftfhiceer

r. ’s

Rst

ecat

ee foivin

r tg

h o

e pr ac

ercfoep

rtmin

ang m

ce oon

f aney, o

acr any other consideration, from anyone other than the

oas

r a p exp

arec

tt oef d

h t

ios r o

ern hderer

d in

u tti

hese

a re

sg a s

ulat w

r choiuch

rs teh oe or h

ffoicuerrs

or employee would be required

tate officer or emp olo

fy hee. is o

r her state employment or

Pkn

er

ioformance of an act in other than his or

nspwec

inti

go tn,h ra

et su

viechw,

a a

nu ad

ctit,

maor e

ynf la

otrecre bme

e su

ntb her capacity as a state officer or e

by sject,

u dcihr oect

ffilcye orr o inr e

dmire

pctlo

lyey, t

eo o

trh teh co

mnptloro

yl,ee

which he or she is employed. e agency by

Rgr

eatce

ui

anyonivit

ng or a

ey w, fav

hoo i

rc, encep

terting

tai, dnm

irenect nd

setl i

s doing or, hy o

ino

r

is ek gs tpoi dtal

iriety

c, lotly,

an any g

, or anift,

y i onc

thlu

erding money, any service,

activities are regulated or controlled ino an bu

ys wine

ayss o

byf t a

hne sy k

tinate, u

d t w

hitin

hg t of

nderh ce v stal

auete

f o

rrom w

from which it reasonably could be inferred that the gift was intendedi rtco ium

nfsluetanc

hes

o se

or her in his or her official duties or was intended as a reward for any official anccteio

hin o

mn

his or her part.

Them

ep alo

foy

ree acementioned limitations do not attemp

section 1999t0iv oitfy t

th

heat G

mov

iegrhntme be d

ntet Co

erdme.

i Dne

CdA a’s Intd t po s

repsecciri

fbye edv ue

nry

d per

o tshsibl

ne a

e

le Wu l

itti

iehmit

compatib ork Activos rPiatytio o

nf

on

ar

nd Proceolicy

equired w

dhu

enre

a OH

mRe 1m

0b-er01

i sis in init

clially

ude apd in

po A

inppe

tedn.

dix ?. This policy acknowledgement is

C. ETHICS TRAINING REQUIREMENT

We

ith the p

simpx m

loo

ynetes

assage of Asse

hs oin

f t e

hx

ee

impr ap

t pp

ooi

smit

blio

y ns a

Bilrle 2

r1e7q9u (irSetdat

tuot res

e ofce

i1v

9e a

98n

, eCthhapics o

terr 3ie

64), state appointees and

directive you may either cntment and every two

ntatio

omplete the interactive yea

trrasi tnih

ngereaft

on terhe

. T w

oe bco

sitm

eply

n w w

itit

hh

in th

tathe

first

Ainf

ttoorrmney

ati Gon m

eneraal oy be

r f voiuew

nd an at

i: nteractive video available upon request. Eth

ofics

t the

ra Oin

finfic

ge of the

http://www.dcaboardmembers.ca.gov/train ing/ethics_orientation.shtml.

19

Page 42: CALIFORNIA BOARD OF ACCOUNTANCY (CBA) · California Board of Accountancy . Oakland Marriott City Center . 1001 Broadway . Oakland, CA 94607 . Telephone: (501) 451-4000 . Fax: (501)

20

Page 43: CALIFORNIA BOARD OF ACCOUNTANCY (CBA) · California Board of Accountancy . Oakland Marriott City Center . 1001 Broadway . Oakland, CA 94607 . Telephone: (501) 451-4000 . Fax: (501)

21

SECTION VIII.

A.

PER DIEM AND TRAVEL.

EXPENSE REIMBURSEMENT

1. Committee Member Travel

Sar

taranff a

greme alw

entays,

sin av

claiud

labing

le t fli

og asht o

sirst members with any com

coordinate his/her own flight arr ran

enge

tal men

carts n, teedhey

s. I shoul

f a cod us

mmmit

itteteee me me

mbmb

eer-rr chela

otoesde ts rtaov el

ath

cecoun

ir flitg. h Tt.h e Tr

satepve

sle frosr n c

orte cat

uirnrge a tntl

ryav usin

elerg

a SWABIZ will need

e t ow

ewswtab

.SlWish

AB a t

IZr.avco

elerm to b

ook

(Corporate ID: 99039695, IRN: 57448).

ccount are included in Appendix 10.

coOc

nctasra

ioct

n wally

ith a

ac En

committe

may cont t staff, oter

rp uri

sese

eR m

ene

tmal C

bero mmp

ayan

nyeed for

t all o r

cenar

t r a c

enartal n

. Teedhe S

st. atCe om

ofm Ca

itltiefore me

niamb has

e ars

h(A

tt jpu:s/

C

t/ifwi

ww

ommitte

ca

e

t

io

the DCA-established web link when reserving vehicles:

.enn m

teray

p bri

es ne.c

ecoesm

s/acrary i

_nr ten

htea el/vden

eept ca

lirn rkenmap

tal.d is

o n?b

eeid

d=e0d

0, w

2&hic

cuhs stt=aDBff w

CilA

l1 p8r1e p are).

avtransportati

meon

mb ava

eirlabs a

le. re also

ailable, it is not fiscally rFesor ex

en

ponamcou

prleag

, edif t

th

oe ruse i

es a sthe

h mo

uttst economic so

sible to rent a car or takle fre a t

oamxi

t.

he airpu

orce

rt t o

of the hotel

2. Lodging for Committee Meeting.

sAenpp

dr oox

uitm a

atm

elyem

fouoran

r wdu

eekm

sd bet

efoaili

rne ga c th

ome nam

mite antee m

d adeet

ding, the designated staff liaison will

Wpo

hsesi

nb sale, m

mee-mday

ber tr

sav ar

el ie en

s ncoo

tu feasraged

ib tle, e

o secac

ure same-daryes t

sr oav

f tel

h fe cor t

hho

esen

co hm

omittel.

teWe

henever

secure a room reservation. Staff are availabh m

le tem

ob as

ers mist

u cost c

momitnta

tcet the me

e hmb

oteer

l ds

iiren m

c metly to

et ings.

travel reservations, or members are free to coordinate them on their own.

aking

3. Reimbursement for Travel and Per Diem expenses.

ATr

ll

avaiav ne

el Exw co

pmmens

ite W

teeo merks

mbhee

etr ws

har

ene provided with an electronic copy of the Per Diem and

it to thlab

ele at CBA

a oll

fmefice

e atins s

goos.

nC aosmm pos

it ttheeye me

are apmbe

pros

imnt

uesdt (cAo

ppemplet

ndixe th

1e w

1). A paper copy is also

process your Per Diem and travels eibxp

lee fnolse

low cla

iim ng t

wh

iet hcoou

mmt it

it. A

te fewe me

keeytiongrk

.s Sheet, and return

completion of the form: notes

ta rffeg ca

arnno

dintg the

• T

Dheiem

for of

m$ i1s0 a0c ptua

er dlly

ay tw

; to f

meh

orms i

reimburse nt. e bottom s

n oneect. ioT

nhe

is w top

h seercet meion

mb aut

ehorrs cl

izaeism e the

x ppe

anysem

se nfort of

Per

• P

luleasnch

e , d

minakner

e s, anure t

d ion ccoid

men

ptletal p

e tayhe t

menime section of the Travel Expense Claim. Breakfast,

arrived at travel headquarters. ts all correspond to the time the traveler left and

Page 44: CALIFORNIA BOARD OF ACCOUNTANCY (CBA) · California Board of Accountancy . Oakland Marriott City Center . 1001 Broadway . Oakland, CA 94607 . Telephone: (501) 451-4000 . Fax: (501)

• Inall r

orecd

eier

p tto cs, w

omith

p tlehte exe you

cerp ttriavon

el of

exm

pealen

ss. e

Tchlai

is inm, you mu

and hotel receipt. Please make sure that the hotclel r

udeces a

st c

osu

pby o

mitf y

tohue or a

riirglinin

eal it c

inop

eyr ofary

balance. DCA will NOT pay any receipts that show a bealanipt y

ce dou s

uue.

b m

it has a zero

Whwher

ene t req

he tues

ripti

ong

ri rgeiin

mat

bedur

frse

omm

en, w

t foher

r pe i

ert en

sodn

edal v

, aneh

dic

tle mhe li

ileage, you mu

vehicle. For example, enter From:cense plate nu

stm inber

clu o

df te

he

CBA Office, 2000 Evergreen St., Sac

Hra

omm

ene, 1

to2, C3 G

A 9ree

58n

1 S

5t.r eet, Sacramento, CA 95815 To:

TCo

ravde o

el exf R

peg

enu

slates

i aron

e rs, T

eiitmle

b2u (rPsed

ers ionn acnel A

cordance with

Personnel), Chapter 3 (Department of Perdsmon

inniel Astrat

di t

ne poli found w

moh cies

in), Diistr

vatis

iioonn) 1, S

(uAbdcm

iitnhiisnt trat

he Cive

alifornia

S(M

erOUvic

)e R.

ules), Article 2 (Travel Expenses), and employee Memoranda oh

f apU

tnedrer 1 (

stGanen

derin

al Cg

ivil

Tu1

s2

he we

DChen

A h pars coc

oesmp

sinil

ge td

r aav g

el exuide

p t

eno a

sse si

cstlai

inm

ins. T

terhpe Dret

CinA

g T trhave v

el Gario

uiuds p

.e is

o plic

rieov

s,id w

ehd

i asch

iAs wpp

he

an

tdix sta

ff

22

Page 45: CALIFORNIA BOARD OF ACCOUNTANCY (CBA) · California Board of Accountancy . Oakland Marriott City Center . 1001 Broadway . Oakland, CA 94607 . Telephone: (501) 451-4000 . Fax: (501)

23

SECTION IX.

LIST OF APPENDICES

APPENDIX 1 DCA Guide to the Bagley-Keene Open Meeting Act APPENDIX 2 CBA-Appointed Liaison Committee Meeting Survey APPENDIX 3 Committee Appointment Conflict Statement APPENDIX 4 Committee Skills Matrix (EAC version provided for example purposes) APPENDIX 5 Committee Member Evaluation APPENDIX 6 Committee Member Interest Survey APPENDIX 7 Committee Chairperson/Vice-Chairperson Evaluation

APPENDIX 8 Paperwork to Complete Upon Appointment (multiple documents) APPENDIX 9 Form 700 – Statement of Economic Interests APPENDIX 10 SWABIZ Traveler Accountant Setup Information APPENDIX 11 Per Diem and Travel Expense Worksheet with Travel Reimbursement

Guidelines (Attachment) APPENDIX 12 DCA Travel Guide (Attachment)

Page 46: CALIFORNIA BOARD OF ACCOUNTANCY (CBA) · California Board of Accountancy . Oakland Marriott City Center . 1001 Broadway . Oakland, CA 94607 . Telephone: (501) 451-4000 . Fax: (501)

California Board of Accountancy Report on the Activities for the Initial Licensing Unit

As of March 31, 2014

1

Initial Licensing Unit (ILU) Statistics

Individual License Applications FY 2011/12 FY 2012/13 FY 2013/14

CPA Licensure Applications Received by Type1

Type A 2,969 3,036 3,365

Type B 151 206 182

Type C 392 329 369

Type D 68 54 49

Type E 14 29 33

Total Received 3,594 3,654 3,998

Total Processed 3,241 3,474 3,982

Average Days to Process 15 25 26

Method of Licensure

Pathway 02 12 4 0

Pathway 1 – attest 405 416 423

Pathway 1 – general 499 543 684

Pathway 2 – with attest 795 756 766

Pathway 2 – without attest 1,530 1,755 2,108

New Requirements – attest -- -- 0

New Requirements – general -- -- 1

Firm License Applications FY 2011/12 FY 2012/13 FY 2013/14

Corporation

Total Received 257 221 167

Total Processed 223 174 155

1 Application Type

2 Although uncommon, the CBA does have occasion to issue licenses under Pathway 0 due to the

reissuance process.

QC Item IV. April 23, 2014

Page 47: CALIFORNIA BOARD OF ACCOUNTANCY (CBA) · California Board of Accountancy . Oakland Marriott City Center . 1001 Broadway . Oakland, CA 94607 . Telephone: (501) 451-4000 . Fax: (501)

California Board of Accountancy Report on the Activities for the Initial Licensing Unit

As of March 31, 2014

2

Average Days to Process 8 14 12

Partnership

Total Received 125 89 76

Total Processed 106 70 74

Average Days to Process 8 14 12

Fictitious Name Permit

Total Received 178 169 149

Total Processed 156 105 116

Average Days to Process 8 14 12

Customer Service FY 2011/12 FY 2012/13 FY 2013/14

Telephone Calls Received 19,399 24,006 19,857

Emails Received 7,913 9,670 10,992

Certifications

Total Received 1,237 1,073 794

Total Processed 1,237 1,073 742

Average Days to Process 20 20 12

ILU Activities The Initial Licensing Unit (ILU) has started to see a decrease in the total number of

applications received for initial CPA licensure. While for January 2014 the total number of applications was still above average (428 received), it is down considerably from December 2013 (748 received).

In February 2014, ILU received its first batch of initial applications for CPA licensure from individuals applying under the new educational requirements.

On February 4, 2014, the Licensing Chief spoke at the California Society of CPAs Sacramento Chapter Student Luncheon. The engagement took place at California State University, Sacramento and was titled “2014 Education Requirements for CPA Licensure.”

The ILU is presently recruiting to fill an Office Technician position.