[{"_1":2,"_100":-5,"_101":-5},"loaderData",{"_3":4,"_26":27},"root",{"_5":6,"_17":10,"_18":19,"_20":21,"_22":10,"_23":-5,"_24":-5,"_25":10},"user",{"_7":8,"_9":10,"_11":10,"_12":-5,"_13":-5,"_14":15,"_16":-5},"roles",[],"isAuthenticated",false,"isPremium","planName","subscriptionStatus","featureFlags",{},"insightsBudget","isDevelopmentHost","userPreferences",{},"recaptchaSiteKey","6LcvOJcUAAAAAHsB-gPGfGktcRlKpH7OTIU_dMTD","isImpersonating","impersonation","affiliateStatus","isFreedomPortal","routes/v2/article/layout",{"_28":29,"_30":31},"notFound",true,"relatedArticles",[32,76,88],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_61":62,"_63":64,"_65":66,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},"mediaId",6626567,"mediaKeyId","2752317-6f8c47dcdbcd8e354f03ebfef88339d0","parentId",2752317,"title","Board adopts staff recommendation to maintain proposed regs requiring firms to disclose attest-signing authority to clients and peer reviewers","audioSeconds",306,"startMs",5804000,"endMs",6110000,"viewUrl","/Search/View?dp=1&key=2752317-6f8c47dcdbcd8e354f03ebfef88339d0&start=5804&end=6110","thumbnailUrl","https://assets.pipeline.soar.com/2752317-6f8c47dcdbcd8e354f03ebfef88339d0/thumbnail_5804000.jpg","articleUrl","/articles/6626567/California/Board-adopts-staff-recommendation-to-maintain-proposed-regs-requiring-firms-to-disclose-attest-signing-authority-to-clients-and-peer-reviewers","mediaUrl","https://secure.pipeline.soar.com/6626567-45e2fddc12dd3b952f60be44922ec264/orig.mp4?Expires=1770628302&Signature=c0ejiuMO~Y3UHzHd9XNtw-i9WgZnpvZmvLF2WHiooz9HSHlw~~Od8XvdCBxKdwrWT7rggnJ8sbuS-Zuy~zGAqO2TWBJ~8glFmh-k9-ichAi6HShqGfxNZ5kumxvPUImXEJcYp9CoQNs4y82dw7Fvn9CwqKJUk0Ki7gbbiiJFsp5STVGCoyCDlYnHINEtYP695H~FAOufE1yk~Zx4rw-4ZQsBFWMS4vtdfjaUNNDbose6fPwPfYm3MDtd~AiHOW-JyxzvFB9anQPTgaeJhDNR49YahhppEK3mg19RLc~wTPWyTBVtUBiTmzNpzJ95kPf7XQjPM5kJLFBW61YmT5AKdQ__&Key-Pair-Id=KUT5TJCACFTXG","author","Respiratory Care Board of California","date","2025-03-24T16:37:41.187Z","article","The California Board of Accountancy on March 20 adopted staff'recommended responses to public comments and voted to maintain the proposed regulatory text for California Code of Regulations, Title 16, sections 41 and 50.1.

Regulatory staff said the amendments address issues identified when accounting firms composed solely of CPAs with only \"general accounting experience\" provide attest services. The proposed rules would require firms that provide attest services to disclose to peer reviewers when no owner is authorized to sign attest reports and, for attest engagements, to include in engagement letters a client notification naming the CPA and license number authorized to sign the attest report on the firm's behalf.

The board considered six public written comments received during the public comment period and a public hearing that produced no oral comments. Staff recommended rejecting the comments insofar as they were outside the scope of the rulemaking or did not warrant changes; staff proposed one clarifying revision to a response to a commenter (not to the regulation text) to state appreciation for support on the rulemaking but to note the specific suggestion was unrelated to the scope.

Motion and vote: Board member Joe Rosenbaum moved to adopt staff'recommended responses and maintain the proposed text for sections 41 and 50.1 as noticed; Patricia Bachelor seconded. The board carried the motion by roll-call vote.

Why it matters: The regulations are intended to make firm ownership and attest-signing authority transparent to peer reviewers and clients, addressing situations where attest services are performed but no owner within the firm is authorized to sign attest reports.

Next steps: Staff will finalize the final statement of reasons and take steps to complete the rulemaking process, including necessary clearances with other state agencies; the board authorized the executive officer to make technical and non-substantive edits as needed.","mediaType","Video","parentTitle","California State Board Of Accountancy Board Meeting- March 20, 2025","oneSentenceSummary","The California Board of Accountancy voted to maintain the proposed regulatory text for California Code of Regulations, Title 16, sections 41 and 50.1, which require accounting firms providing attest services to disclose if no owner is authorized to sign attest reports and to notify clients of the name and license number of the authorized signer.","taxTitle","Respiratory Care Board of California, Boards and Commissions, Executive, California","taxId",76751,"location","California","headline","","shortSummary",{"_33":77,"_35":36,"_37":38,"_39":78,"_41":79,"_43":80,"_45":81,"_47":82,"_49":83,"_51":84,"_53":85,"_55":56,"_57":58,"_59":86,"_61":62,"_63":64,"_65":87,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6626573,"Board delays final approval of CBA 2025'2029 strategic plan; staff to revise goal language and return",4316,809000,5125000,"/Search/View?dp=1&key=2752317-6f8c47dcdbcd8e354f03ebfef88339d0&start=809&end=5125","https://assets.pipeline.soar.com/2752317-6f8c47dcdbcd8e354f03ebfef88339d0/thumbnail_809000.jpg","/articles/6626573/California/Board-delays-final-approval-of-CBA-20252029-strategic-plan-staff-to-revise-goal-language-and-return","https://secure.pipeline.soar.com/6626573-b772bf8fc771107783b2017e69716e01/orig.mp4?Expires=1770628302&Signature=UwfFcTPRgYbY68F-wf~v27Z9CTHFAOYvy-Fl-tLDFrkDjAJt0n0mFKLZQMnqTDDKpaBO8WIKZUoUJzlbgrry-oIk9CHM946MVJ-5gkCBQtIZ4jjVo5BI8w2DkMQgnUSif70Hh4qYjMqLS99I1a1TpGbTkYIipo6E97B1c8pJfm3~FZeRACX5ciVNA1GpUZr6wJfYH7YkJZJpPY-K6kGYrCdSB0Vvya0T9j9WrXv6UqzRn9nTAsoSGRua2vT7zNynycehGJzbIIzaZ-pYRmfKINZLOSny-rLXIKbc1XG0~RkAMT-nDeO~26hIdmFq0OhpuCH7jCes6nPAsAZibpCvbA__&Key-Pair-Id=KUT5TJCACFTXG","The California Board of Accountancy heard a detailed presentation on the proposed 2025'2029 strategic plan but did not adopt it at the March 20 meeting. Staff presented a draft containing 34 objectives across multiple goals and a five-year time frame; board members requested further wordsmithing on several goal definitions and one objective before final approval.

Staff said the draft plan reflected feedback from a November 2024 strategic workshop. During the meeting staff described proposed revisions to values, goals and objectives (examples: updating the \"transparency\" and \"initiative\" value language and changing the outreach goal to add and/or clarify audiences). The business modernization and information-technology objectives were discussed at length, including terminology such as \"user\" versus \"stakeholder\" and whether internal versus external systems should be separated for clarity.

Board members raised multiple specific edits and concerns: clarity on whether goals are prioritized (staff said they are not), how \"outreach\" defines its audience, whether the word \"user\" should be replaced by \"stakeholder\" in IT objectives, and clarification of the \"organizational effectiveness\" goal language. Staff proposed minor edits, and President Yen Tu and members suggested additional wordsmithing.

A motion to approve the plan with delegated wordsmithing was discussed but not seconded; legal counsel advised that substantive textual changes to a strategic plan (a statutorily-created document) should be returned for full board consideration. Board members directed staff to work with President Tu on revisions for goals 4, 5 and 7 and on objective 6.1 and to return the draft at a future meeting (staff indicated May was a target). Staff will finalize the design of the plan for posting on the CBA website once approved.

Why it matters: The strategic plan guides the board's work over multiple years and frames priorities such as enforcement, licensure modernization, customer service, outreach and business modernization. Members asked for clearer language so that objectives are actionable and consistent with the CBA's consumer-protection mission.

Next steps: Staff will incorporate member feedback, work with President Tu on revised goal text, and return the plan for formal adoption at a future meeting (anticipated May 2025).","After extended discussion and edits requested by members, the California Board of Accountancy did not adopt the proposed 2025'2029 strategic plan on March 20 and directed staff to revise specific goal language and return for final approval at a future meeting.",{"_33":89,"_35":36,"_37":38,"_39":90,"_41":91,"_43":92,"_45":93,"_47":94,"_49":95,"_51":96,"_53":97,"_55":56,"_57":58,"_59":98,"_61":62,"_63":64,"_65":99,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6626577,"California Board of Accountancy moves to amend AB 1175, approves comment letter on AICPA/NASBA exposure draft",6886,3113000,9999000,"/Search/View?dp=1&key=2752317-6f8c47dcdbcd8e354f03ebfef88339d0&start=3113&end=9999","https://assets.pipeline.soar.com/2752317-6f8c47dcdbcd8e354f03ebfef88339d0/thumbnail_3113000.jpg","/articles/6626577/California/California-Board-of-Accountancy-moves-to-amend-AB-1175-approves-comment-letter-on-AICPANASBA-exposure-draft","https://secure.pipeline.soar.com/6626577-e74202a8de2df902135ba0864b68781c/orig.mp4?Expires=1770628302&Signature=W7xwhBbHH0lYMDjQ1Ty9O7dlCuPCUWPhIkEILsR1V-6wrShWQ7R23cL3Gp503q911PAvYn9C7JgrWLygo4VqvL55wThpNEo1wFJOXE0WU4EacQRUQBwuMMBXpcuvnPN0Bq-kkCn~KDCu0aJc~PIuoPbAhYKTb7IjeYC9ZhulxCkMz-KKXSYQmsUjKWoHxk2MV67tdrH4yBsFCjHGLh6DsYzQL23E77nJDdl7~qhheNjVkTI7EfpkTJAYqutaUDRj3NS4jpXmkyVSn~UFohh4bB4AHXN3Dg-ZsdfpOZFSzEKJHQsSzoXe9r1RyaAXkB9vTipwQPkNJZFfWDKk9moOZw__&Key-Pair-Id=KUT5TJCACFTXG","The California Board of Accountancy on March 20 authorized its executive officer to work with Board President Yen Tu and the author's office to propose amendments to Assembly Bill 1175 and approved a comment letter to the AICPA and NASBA on their exposure draft revising the Uniform Accountancy Act (UAA).

Board staff and advisers told members the AICPA/NASBA draft removes the previously proposed competency-based experience model, shifts education language away from a fixed total-unit requirement toward a degree-based requirement, and moves mobility from a state-based substantial-equivalency model to an individual mobility approach tied to the new licensure pathways in the draft UAA. Staff said the draft also includes a strike-through/underline version of the UAA showing the proposed changes and that the AICPA and NASBA had revised the proposal after extensive stakeholder comment.

The board's legislative committee asked the board to authorize the executive officer to work with President Tu and the bill author's office to make narrowly tailored amendments to AB 1175, including authority for the board to accept board-recognized certificates or training programs as partial substitutes for experience in limited circumstances and to ensure applicants cannot wholly substitute certificates or training for the full experience requirement. The board voted in favor of that recommendation (roll call recorded; motion adopted).

Separately, the board approved the staff-recommended comment letter responding to the AICPA/NASBA exposure draft. Staff recommended delegating authority to the board president to finalize and submit the letter so the board could convey its views within the exposure-draft comment window. The board voted to approve the comment letter and delegated authority accordingly.

Why it matters: AB 1175 and the UAA exposure draft would change how prospective CPAs meet education, experience and mobility standards in California. The combined actions keep the CBA engaged with national standard-setting and preserve the board's ability to shape the implementation details of any statutory change.

What the board directed next: Staff will continue to coordinate with President Yen Tu and the bill author's office on the proposed AB 1175 amendments and finalize the comment letter for submission to AICPA/NASBA under delegated authority. The bill was in the Assembly Business and Professions Committee with a hearing scheduled for April 8, 2025.

Sources and evidence: Staff presentation on the UAA exposure draft and the legislative committee report during the March 20 CBA meeting; roll-call votes recorded during the meeting.","The California Board of Accountancy authorized staff to work with the board president and the bill's author to propose clarifying amendments to AB 1175 and approved a comment letter responding to an AICPA/NASBA exposure draft revising the Uniform Accountancy Act. The actions advance the board's effort to modernize licensure and mobility rules.","actionData","errors"]

Article not found

Board adopts staff recommendation to maintain proposed regs requiring firms to disclose attest-signing authority to clients and peer reviewers

Board delays final approval of CBA 2025'2029 strategic plan; staff to revise goal language and return

California Board of Accountancy moves to amend AB 1175, approves comment letter on AICPA/NASBA exposure draft