CBA reviews probationary supervised practice requirements during March 2025 committee meeting

The California State Board of Accountancy (CBA) held an important meeting on March 20, 2025, focusing on the enforcement program and its oversight responsibilities. A key discussion centered on the increasing use of supervised practice as a condition for probationers, which aims to ensure that only qualified individuals provide public accountancy services.

During the meeting, enforcement manager Malcolm Mitchell provided an overview of how supervised practice functions within the probationary framework. This condition is particularly relevant for licensees who have had their licenses reinstated after disciplinary actions. The CBA emphasized that the protection of the public is its highest priority, and the implementation of supervised practice is a critical tool in maintaining professional standards.

Probationers are required to submit a detailed plan of practice within 30 days of starting their probation. This plan must outline their practice areas and identify a qualified practice monitor—a licensed CPA who will evaluate their work and submit quarterly reports to the CBA. The meeting highlighted the importance of ensuring that practice monitors meet strict criteria, including maintaining an independent professional relationship with the probationer.

The committee discussed recent suggestions to enhance the monitoring process, such as requiring practice monitors to affirm their lack of personal or professional ties to the probationer and clarifying that probationers are responsible for all monitoring costs. These changes aim to strengthen the oversight process and ensure that the expectations for both probationers and monitors are clear.

In addition to the main topic, the committee approved the minutes from the previous meeting without public comment, indicating a smooth continuation of their agenda. The discussions underscored the CBA's commitment to transparency and accountability in its regulatory functions.

As the CBA moves forward, the implementation of these supervised practice conditions will play a vital role in safeguarding the interests of consumers and maintaining the integrity of the accounting profession in California. The next steps will involve refining the guidelines for practice monitors and ensuring that all parties involved understand their responsibilities, ultimately enhancing public trust in licensed accountants.