CALIFORNIA LEGISLATURE— 2023–2024 REGULAR SESSION

Assembly Bill
No. 910

Introduced by Assembly Member Wilson

February 14, 2023

An act to amend Section 26945 of the Government Code, relating to county officers.


LEGISLATIVE COUNSEL'S DIGEST


AB 910, as introduced, Wilson. County officers: auditors: qualifications.
For a county that has elected to enact an ordinance that adopts certain provisions relative to the county auditor, existing law requires a person elected or appointed to the office of county auditor to meet at least one of specified criteria, including possession of a valid certificate showing a person to be a certified public accountant or a public accountant, as specified.
This bill would remove public accountant from the above-described criteria.
Existing law also includes in the above-described criteria the possession of a baccalaureate degree with a major in accounting, or its equivalent, as specified, if a person has served within the last 5 years in a senior fiscal management position in specified organizations, including a private firm, with similar fiscal responsibilities, as specified.
This bill would include a major in business administration, as specified, to the above-described criteria. The bill would also change the above-described criteria to remove service in a private firm, and require dealing with similar public and auditing responsibilities and managing a comparable budget.
Existing law also includes in the above-described criteria possession of a certificate issued by the Institute of Internal Auditors showing the person to be a designated professional auditor with 16 college semester units, or their equivalent, in accounting, auditing, or finance.
This bill would change the above-described criteria to 24 college semester units in accounting, financial reporting, auditing, or taxation.
Vote: MAJORITY   Appropriation: NO   Fiscal Committee: NO   Local Program: NO  

The people of the State of California do enact as follows:


SECTION 1.

 Section 26945 of the Government Code is amended to read:

26945.
 No person shall hereafter be elected or appointed to the office of county auditor of any county unless the person meets at least one of the following criteria:
(a) The person possesses a valid certificate issued by the California Board of Accountancy under Chapter 1 (commencing with Section 5000) of Division 3 of the Business and Professions Code showing the person to be, and a permit authorizing the person to practice as, a certified public accountant or as a public accountant. accountant.
(b) The person possesses a baccalaureate degree from an accredited university, college, or other four-year institution, with a major in accounting or its equivalent, as described in subdivision (a) of Section 5081.1 of the Business and Professions Code, as that section read on December 31, 2009, or business administration, including at least 24 college semester units in accounting-related subjects, including, but not limited to, accounting, financial reporting, auditing, and taxation, and has served within the last five years in a senior fiscal management position in a county, city, or other public agency, a private firm, agency, or a nonprofit organization, dealing with similar fiscal responsibilities, public accounting and auditing responsibilities, and managing a comparable budget, for a continuous period of not less than three years.
(c) The person possesses a certificate issued by the Institute of Internal Auditors showing the person to be a designated professional internal auditor, with a minimum of 16 24 college semester units, or their equivalent, units in accounting, auditing, or finance. accounting, financial reporting, auditing, or taxation.
(d) The person has served as county auditor, chief deputy county auditor, or chief assistant county auditor for a continuous period of not less than three years.