[{"_1":2,"_112":-5,"_113":-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",[32,76,88,100],{"_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",6645594,"mediaKeyId","3642555-8d6fb3806fabe6901c6445d629dc1ba9","parentId",3642555,"title","CBA legislative committee hears update on AB 1175; implementation delayed to 2027","audioSeconds",11,"startMs",20592,"endMs",31652,"viewUrl","/Search/View?dp=1&key=3642555-8d6fb3806fabe6901c6445d629dc1ba9&start=20&end=31","thumbnailUrl","https://assets.pipeline.soar.com/3642555-8d6fb3806fabe6901c6445d629dc1ba9/thumbnail_20592.jpg","articleUrl","/articles/6645594/California/CBA-legislative-committee-hears-update-on-AB-1175-implementation-delayed-to-2027","mediaUrl","https://secure.pipeline.soar.com/6645594-c4412d18bc4863fa68b935566cc6c583/orig.mp4?Expires=1773533606&Signature=RMBcO6DxbpL~jfa3VwyzMcJVxWPJO5L5sv5MOt4iovl0WqFGmKvnnzvmLR9n3YIxJSyvtfL4ifVj9o5ZmZ79HI6QzIk8DzaEOHgu0pC6FqjXd0Tcn8Q9pA7PByxLLt-Een~qrHuba1TaUG5~UdJJ1fUSG2enVGDSxGiUPMEJqQTwy~CR2ZLwnKi-ruldl5Wm0umxw1o9rusaKCkt2OuvvjGqJqSdFUlyRnCFrU9n6zSlgtOfhywYYJFeblJj0hy9hjv~GnrNaL~jTvuib8C4lX1SkT3W4RkQeFmlQZSK6OBX~VCAV59se~LLuSoWbBlY5sUU4He0SUcoUixBaSdQ0Q__&Key-Pair-Id=KUT5TJCACFTXG","author","Respiratory Care Board of California","date","2025-06-03T18:56:28Z","article","David Hemphill, the committee’s information and planning officer, told the California Board of Accountancy Legislative Committee on March 20, 2025, that Assembly Bill 1175 passed the Assembly by a floor vote of 77‑0 with two abstentions and had been referred to the Senate Business, Professions and Economic Development Committee.

Hemphill said AB 1175, as amended, would allow the board to establish regulations to accept board‑recognized certificate and training programs as a substitute for a portion of the experience requirement for licensure. The amendments limit the total amount of experience that may be substituted: Hemphill cited an example that a candidate could reduce the experience requirement by up to one year for a master’s degree or six months for a board‑recognized certificate, but not both. The April 28 amendments removed the bill’s original emergency rulemaking authority and pushed back the implementation date to Jan. 1, 2027; legacy licensure requirements remain valid through Dec. 31, 2028, creating a two‑year window in which applicants could apply under either the legacy or new requirements.

“Staff recommends that the Legislative Committee retain its support and sponsor position on this measure,” Hemphill said during the presentation. He told members no formal action was necessary at the meeting.

Committee members asked no substantive questions that altered the staff recommendation, and the committee did not take a formal vote on board position during the session.","mediaType","Video","parentTitle","California Board of Accountancy - Legislative Committee Meeting - May 15, 2025","oneSentenceSummary","In Sacramento on March 20, 2025, California Board of Accountancy staff updated the board’s legislative committee on Assembly Bill 1175, reporting that the bill passed the Assembly and that amendments limit experience substitution while delaying implementation to Jan. 1, 2027.","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},6645586,"CBA staff warn peer‑review, training requirements in AB 84, SB 414 and SB 719 could force program changes",25,107640,132846,"/Search/View?dp=1&key=3642555-8d6fb3806fabe6901c6445d629dc1ba9&start=107&end=132","https://assets.pipeline.soar.com/3642555-8d6fb3806fabe6901c6445d629dc1ba9/thumbnail_107640.jpg","/articles/6645586/California/CBA-staff-warn-peerreview-training-requirements-in-AB-84-SB-414-and-SB-719-could-force-program-changes","https://secure.pipeline.soar.com/6645586-8d6e507fce15c127fec6c05c2aa76ce6/orig.mp4?Expires=1773533606&Signature=G0xQk1egXPc-w00W8BgV1if-tqV3GkVrfsz73lkHBJ~dKqZO0Ov-mhkAjFgOvHnqaarVGHQnZSlfpYug~NRz7vwbODWAwzGcZ2pByeV493NDQ-ywQJwE64DCbiGKI0GNFSso-tc0J6le1HGfS4rkTWsg0J5H-WrH9z0UgvMQhfRvcoivANsoI1eYLXVS6CAkY5pcgRuOMUt16ga~qU7oxG83pPhjT6hPYaWdgrF5~iC6V46BM5dJd~HQX9PhO5bAm6LX-JYzS-Zn~QwfKIftUWqku6PNFOJpRVb1Atnxqx0WJco5k2QXgpulCF7PwkL-rs-QrGyGUb6Ljr9yk5K0Lg__&Key-Pair-Id=KUT5TJCACFTXG","California Board of Accountancy staff told the board’s legislative committee on March 20, 2025, that three bills addressing oversight of local education agencies and charter schools — Assembly Bill 84, Senate Bill 414 and Senate Bill 719 — aim to strengthen detection and prevention of charter school fraud but include provisions that would affect the board’s peer review and continuing education frameworks.

Staff summarized core concerns: AB 84 would require accounting firms or CPAs conducting LEA audits to have been peer reviewed by the CBA and to have LEA audits included among engagements selected for peer review. Staff said that requirement would conflict with the nationally established AICPA peer review program that the CBA currently uses; under the national program firms provide lists of engagements and peer reviewers select among required categories, but the program does not mandate that LEA audits be selected for every peer review. Staff said creating a state‑specific peer review requirement would be a large undertaking.

All three bills would also require an initial 24 hours of training for auditors on governmental or LEA topics and further continuing education every two years; AB 84 and SB 719 specify training topics, while SB 414 leaves topic determination to the state controller. Staff noted that at the March CBA meeting the board had directed removal of a duplicative 24‑hour governmental accounting CE requirement, complicating any new statutory CE mandate.

Staff further noted AB 84’s language calling for “certified prior experience” to perform LEA audits, a term the staff said lacks a defined meaning in current law or regulation. The CBA currently relies on professional standards that counsel CPAs to accept engagements only when they have the required competence and resources.

Committee members and staff discussed the bills’ origins — task force recommendations following charter‑school audit failures — and the legislative status: SB 719 failed its committee deadline earlier in the session but elements could reappear in other bills. Staff said there are approximately 50 firms statewide registered to perform LEA audits for the state controller’s office and that passage of these bills could increase referrals to the CBA for investigation.

Based on the discussion, members were supportive of staff continuing to engage with authors and stakeholders to provide technical input. The committee did not take a formal position at the meeting.","On March 20, 2025, California Board of Accountancy staff briefed the board’s legislative committee on three bills — AB 84, SB 414 and SB 719 — that would strengthen oversight of charter school and local education agency audits but could require the board to alter its peer‑review and training frameworks.",{"_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},6645590,"CBA committee flags standards and oversight gaps in proposed AI auditor enrollment (AB 1405); staff authorized to engage",15,35923,51011,"/Search/View?dp=1&key=3642555-8d6fb3806fabe6901c6445d629dc1ba9&start=35&end=51","https://assets.pipeline.soar.com/3642555-8d6fb3806fabe6901c6445d629dc1ba9/thumbnail_35923.jpg","/articles/6645590/California/CBA-committee-flags-standards-and-oversight-gaps-in-proposed-AI-auditor-enrollment-AB-1405-staff-authorized-to-engage","https://secure.pipeline.soar.com/6645590-910a3f6517649c9728f03c292d2e1da4/orig.mp4?Expires=1773533606&Signature=GRI~2c0Jp4irERDMx8HADczjjCy~LQ2Du1N7WNKBwLrLWpZnrOZVj0TJR~5P2i2qWzaxUFrxYU7O~Nn6UuYBPilkSF8~25gQ62XVPlwExek8Nafx7EkZVDKdXHXK1iAhZh3tq8sThJHfRWcULJ1FhJFWtAm~~POywK8AEV30G9q~f8atvdJHXJoaWMdKjGU2ydK41eZPKreYCo-JH3ZgStiT5bjCJJp7ccIzWFBSPWIqv1DTKvcZUgWXeiPEVVj0Ml2yIrooltaQy6-mGUorqY9GJLk2jYviV~k3YvoPiDSilHNcDPZnFxashOYlso3KutSADKHDBAh9nAztkZGiPQ__&Key-Pair-Id=KUT5TJCACFTXG","California Board of Accountancy staff told the board’s legislative committee on March 20, 2025, that Assembly Bill 1405 would create a state enrollment process for auditors of artificial intelligence systems but currently lacks specificity on who may enroll and what standards would apply.

Information and Planning Officer David Hemphill said the bill’s current language would allow both certified public accountants and non‑CPAs to enroll as AI auditors and does not set clear qualifications. That, he told members, could produce inconsistent assurance reports because CPAs performing attest work are subject to AICPA attestation standards while non‑CPAs would not be bound by those standards.

“Staff has no recommended position on this measure, but I invite any insight members may have and do request to be given the authorization to work with stakeholders and the author to share information, provide guidance, and be a resource to help shape this overall legislation,” Hemphill said. Committee members agreed that staff should continue discussions with the bill author and stakeholders; the committee gave direction to staff rather than taking a formal position.

Committee members asked for clarification about who was driving the bill and whether large accounting firms were preparing frameworks for AI auditing standards. Executive Officer Dominic Franzilla told the committee staff had limited history on the bill and that it had been brought to attention primarily by CalCPA; staff said they would continue to investigate how oversight and standards might be implemented.

Public commenters on the Webex echoed staff concerns. Pat Joyce, representing national accounting firms, said the lack of uniform standards and inclusion of non‑CPAs were troubling and noted related bills addressing impact assessments for automated decision systems. Jason Fox said the profession and policymakers will need to work together as assurance for nonfinancial AI systems becomes more common.

The committee did not adopt a formal position at the meeting. Staff were authorized to engage with the author and stakeholders to provide technical input and monitor the bill’s progress.","On March 20, 2025 in Sacramento, California Board of Accountancy staff presented concerns about Assembly Bill 1405, which would enroll auditors of artificial intelligence systems under the Government Operations Agency but does not define qualifications or standards for those auditors.",{"_33":101,"_35":36,"_37":38,"_39":102,"_41":103,"_43":104,"_45":105,"_47":106,"_49":107,"_51":108,"_53":109,"_55":56,"_57":58,"_59":110,"_61":62,"_63":64,"_65":111,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6645596,"Legislative committee approves March 20, 2025, meeting minutes",6,5520,12437,"/Search/View?dp=1&key=3642555-8d6fb3806fabe6901c6445d629dc1ba9&start=5&end=12","https://assets.pipeline.soar.com/3642555-8d6fb3806fabe6901c6445d629dc1ba9/thumbnail_5520.jpg","/articles/6645596/California/Legislative-committee-approves-March-20-2025-meeting-minutes","https://secure.pipeline.soar.com/6645596-966cadb46e044ae344dc250704af1f76/orig.mp4?Expires=1773533606&Signature=XCcnH35wExTTE2SRa7vREUyD2fE4~mqCl9daBDDVV~5BN~q1PnyO1RL-ZFJt4rh3mLhU5LWgGIebqsWMI-QlPOatZmQoG6GBX5KrWXpoD6~1YEuABdny7Xyec5V-79wtF9NBuvgDkIQb3Ib3f4FcgLy1~M~RHPsYDyJzTXMGBjnFk0FnvMYgFq0Fm4XQxUHE1G88TQwoVx~t6-PKYdYVuTNyY1J1nv6wckrgzJS~2Xbun9ts~Sm6nwZ-pAzQ3Cx2Al5XRn2HyA4D6F9I1zXV756CJtVuCR0kZ4KnDZeKaJbOG9GMm3eOxZ5ll-UinOxzOaEIytmw0sgHMlecbJuP6g__&Key-Pair-Id=KUT5TJCACFTXG","The California Board of Accountancy Legislative Committee on March 20, 2025, approved the minutes from its March 20, 2025, legislative committee meeting following a motion and second.

The approval was made during the committee's opening business. A member moved to approve the minutes and Miss Riffle seconded. Committee members present answered in the affirmative during the roll call that followed; the chair announced, “Motion carries.” There were no public comments on the minutes during the Sacramento meeting or via Webex.

The action was procedural and required no further follow-up. The committee then moved on to the legislative update items on its agenda.","The California Board of Accountancy Legislative Committee voted to approve the minutes from its March 20, 2025, meeting. The motion was seconded and recorded as carried with no public comment.","actionData","errors"]

Article not found

CBA legislative committee hears update on AB 1175; implementation delayed to 2027

CBA staff warn peer‑review, training requirements in AB 84, SB 414 and SB 719 could force program changes

CBA committee flags standards and oversight gaps in proposed AI auditor enrollment (AB 1405); staff authorized to engage

Legislative committee approves March 20, 2025, meeting minutes