[{"_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",6514814,"mediaKeyId","5023795-407fc3c68eda99715cd2d83da0af467d","parentId",5023795,"title","EAC approves Dec. 5, 2024 minutes and proposed 2026 meeting dates","audioSeconds",211,"startMs",309000,"endMs",520000,"viewUrl","/Search/View?dp=1&key=5023795-407fc3c68eda99715cd2d83da0af467d&start=309&end=520","thumbnailUrl","https://assets.pipeline.soar.com/5023795-407fc3c68eda99715cd2d83da0af467d/thumbnail_309000.jpg","articleUrl","/articles/6514814/California/EAC-approves-Dec-5-2024-minutes-and-proposed-2026-meeting-dates","mediaUrl","https://secure.pipeline.soar.com/6514814-59ad35db75e99f9cf0046f9479205394/orig.mp4?Expires=1773698842&Signature=eki856DKMcvhrXcoRi-k-a1KYf28mxfUmyIgYR1EQ5bIea54OaIC9b8fk2YpJKCHeWvpuY9R5ZQSWSlIxc0nPk7ewWTYFUbdkWQpk2kEAGgvkKziWlQ1rWcySXA0dthI8z5nQ~QR2wTMK7IuxwSvODOxWlUBSd3kCiAh47BWL2Jp4X~TM4KsurgaeHS6TNJH8Q8vFN1sbfmy4lGuu6ge8Bh24eMubQPfUXX3gicwBD6aplZl8Mk~n~CUEG~fz600PUlPyNCWe-vMH8AY2etkaX1jRTGBVPS8vZd-HxOwdEJATLmAVTNnG4jcgG1H5Qb8YIos8Jgl3g1TrBXmDcOpSQ__&Key-Pair-Id=KUT5TJCACFTXG","author","Respiratory Care Board of California","date","2025-06-17T16:14:57Z","article","The Enforcement Advisory Committee voted on two procedural items at its May 1 meeting.

The committee approved the minutes of its December 5, 2024 meeting. A motion to approve was made and seconded; committee members present voted to approve. The recorded votes were affirmative by Jennifer Benjamin, Jeff De Leiser, Allen Gittleson, Julio Arejida, Kathy Johnson, Laura Ross, Jason Russell and Michael Williams.

The committee then approved the Enforcement Advisory Committee's proposed meeting dates for 2026. A motion to approve was made and seconded; the recorded votes were affirmative by the same members and the motion passed.

Both items were procedural and carried by the committee without public comment. No motions to reconsider or amendments were made during the meeting.

Ending: The committee adjourned following the remaining agenda items.","mediaType","Video","parentTitle","California Board of Accountancy Enforcement Advisory Committee Meeting - May 1, 2025","oneSentenceSummary","On May 1 the Enforcement Advisory Committee approved the minutes of its Dec. 5, 2024 meeting and approved the committee's proposed meeting dates for 2026; both motions passed with all members present voting to approve.","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},6514819,"CBA liaison outlines licensing modernization, AB 1175 and continuing-education changes",588,527000,1115000,"/Search/View?dp=1&key=5023795-407fc3c68eda99715cd2d83da0af467d&start=527&end=1115","https://assets.pipeline.soar.com/5023795-407fc3c68eda99715cd2d83da0af467d/thumbnail_527000.jpg","/articles/6514819/California/CBA-liaison-outlines-licensing-modernization-AB-1175-and-continuing-education-changes","https://secure.pipeline.soar.com/6514819-84d467256fcb6bfdd52d85a8e2eb80c6/orig.mp4?Expires=1773698842&Signature=PN1nzKsJfNczlHmGXZh5-crIqoYMQKLM2IWp0q7OnsTf69XPTP6u~P7GWtJMJ8nbX59YRTWG5RA4Ln9jSwWcoBn-CqTF2TbuVFauQT3qVStDKH~4OxU13l1HBUY-5U0BooFydFP-52gw3QxJG7jE9wF6CAKKFmzhQlKd3H0PyliFWq31n36bICHR277OiXuDi5VC~AOkMUYAajvFVgQyBoS6pVkEigpDRCVJKMLaZDSUqD0aFG2rJoCVA0vTrkMKthZz~Wsmg~WbK2YlMoAEZ8022RsjC717QETQ2Yz6vTvwnWkLx2lI4D5NhSuuNnu2D~ITJ21ydl2jvCm3uE0v9w__&Key-Pair-Id=KUT5TJCACFTXG","Nancy Corrigan, CBA board liaison to the Enforcement Advisory Committee, reported on the board's January 23 and March 20 meetings and outlined major policy priorities on May 1.

Corrigan said the board is advancing a legislative proposal to modernize mobility and update CPA licensure requirements, including moving toward degree-focused eligibility and an updated experience requirement. “These enhancements would really move the CBA to, like, a minimum requirement of a bachelor's degree with an accounting concentration,” Corrigan said, adding the proposal would shift emphasis from semester units to the degree and create a more streamlined transcript review process.

Under the legislative proposal the board discussed, minimum subject-area expectations would include 24 semester units in accounting subjects, 24 in business subjects and three in ethics. The board would set the experience requirement at two years, authorize acceptance of a master's degree that may count as one year of experience, and consider specifying targeted experience pathways for certain certifications or training programs.

Corrigan said staff are drafting regulatory language to implement the proposal if the bill becomes law and are preparing a rulemaking package with a target to file by November. She told the committee that Assembly Bill 1175, introduced Feb. 21 by Assemblymember Jackie Irwin, contains the licensing enhancements and mobility provisions the board is promoting.

Corrigan also summarized current rulemaking and policy work on continuing education. The board is considering allowing several categories as nontechnical continuing education: harassment-prevention training, workplace-violence prevention, workplace-stress management, employee wellness and world languages. Staff also recommended removing the restriction on foreign-language courses and renaming “specialized industry and industry accounting” subject areas to “specialized industry knowledge.”

Other changes Corrigan reported include permitting excess hours from fraud courses to count toward overall CE requirements and clarifying the governmental-auditing renewal language so auditors still meet Yellow Book requirements while removing a separate 24-hour governmental auditing CE box on the renewal form.

Corrigan said the board reviewed public comments and staff responses on a proposed rule to clarify when firms may provide attest services if ownership is comprised solely of CPAs who only hold the general experience requirement; staff were directed to move forward with a rulemaking file to submit to the Office of Administrative Law.

The board also removed a prior five-year California-residency requirement for retired-license status, provided other retirement criteria are met, Corrigan said. She encouraged committee members to review archived meeting materials for details and noted the board's next meeting is scheduled for May 15.

Ending: Corrigan's report was informational. Committee members praised the focus on degree-based eligibility and the foreign-language CE change; no formal committee action was taken on the board's policy items.","Nancy Corrigan, the CBA board liaison, summarized board priorities including a legislative proposal to modernize licensure mobility and licensure requirements, continuing-education rulemaking and other regulatory actions. The board plans a rulemaking package and is promoting Assembly Bill 1175.",{"_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},6514823,"CBA explains 'supervised practice' condition for probationers; seven licensees currently subject to term",285,1497000,1782000,"/Search/View?dp=1&key=5023795-407fc3c68eda99715cd2d83da0af467d&start=1497&end=1782","https://assets.pipeline.soar.com/5023795-407fc3c68eda99715cd2d83da0af467d/thumbnail_1497000.jpg","/articles/6514823/California/CBA-explains-supervised-practice-condition-for-probationers-seven-licensees-currently-subject-to-term","https://secure.pipeline.soar.com/6514823-3047426379cf083b704aecac9a5ab26a/orig.mp4?Expires=1773698842&Signature=gqW9MEw0yH-oJQvD3P4oF1x1Yqga-hOzI~4p6Z0gZ0dtgaCD5U10vpRhDdO8nqGwX~-rKJ88NOs0Oey8xdfgj194J3UkTvYUkloJh7fbu77w028kowDElTBcmhQshO9BoLt6-yC8CA56jv0u6n7PFxbUDVAQ5lYMOqMPBOMx89i-ulPGIET0wDAJv4avnkPzQ9JXr8fVjicLUls5OCcFrBLS8U0ecLUOmvk802H7kX1nNPBy0SWoYsATO42xT3SlTApQzpGLZKod0f4~xN7nIx7BBSYnbEL2E4wcx9QwuVBLS3yHx0SLUTT7ALdyKLHPgIia0CVvH9gpbeIK5IHfJA__&Key-Pair-Id=KUT5TJCACFTXG","The Enforcement Advisory Committee received an informational overview of the CBA's supervised-practice condition for probationers on May 1. Enforcement Chief Carrie O'Connor said supervised practice is an optional probation term used in stipulated settlements, proposed decisions, or license-reinstatement orders.

“Supervised practice is an optional condition of probation that may be included in stipulated settlements, proposed decisions, or when a petition for reinstatement of a license is granted,” O'Connor said. She explained that when the condition is ordered, the probationer must submit a plan of practice within 30 days identifying practice areas and a proposed practice monitor — a qualified CPA who will review sample engagements and file quarterly reports with the CBA.

O'Connor described strict criteria for practice monitors: they must hold a license in good standing, have expertise in the probationer's practice areas, and maintain an independent professional relationship. The plan must be approved by CBA staff; if staff deny the proposed monitor or plan, the probationer must submit a revised plan.

The quarterly reports prepared by the practice monitor list engagements reviewed, assess compliance with professional standards and note deficiencies. CBA staff can request engagements identified as problem areas for further examination by an investigative CPA or by enforcement staff. O'Connor said the CBA sometimes tailors the supervision term at settlement to specify the practice area, review frequency or whether reviews occur pre-issuance or post-issuance.

Committee members asked about program scale and compliance. O'Connor said, “We have 7 licensees currently with this supervised practice term.” She added that compliance with quarterly report requirements has been generally good, and that the CBA would pursue disciplinary avenues — including filing a petition to revoke probation and implementing the disciplinary order — if a probationer failed to comply.

The committee discussed recent form revisions. Staff added a monitor affirmation that there is no personal or professional relationship with the probationer, a statement that probationers pay monitoring costs, and an acknowledgement that probationers must maintain confidentiality of information provided to the monitor.

This item was presented for feedback; the committee did not take formal action. Staff invited suggestions to improve the plan of practice language and forms.","Staff described how supervised practice functions as an optional probation condition, the criteria for practice monitors, reporting expectations, and sanctions for noncompliance. The committee asked about participation and compliance; staff said seven licensees currently have the term and most are in compliance.",{"_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},6514828,"CBA enforcement unit: nearly 3,800 complaints, unlicensed activity drives caseload",187,1259000,1446000,"/Search/View?dp=1&key=5023795-407fc3c68eda99715cd2d83da0af467d&start=1259&end=1446","https://assets.pipeline.soar.com/5023795-407fc3c68eda99715cd2d83da0af467d/thumbnail_1259000.jpg","/articles/6514828/California/CBA-enforcement-unit-nearly-3800-complaints-unlicensed-activity-drives-caseload","https://secure.pipeline.soar.com/6514828-35aad555b0f0c997d501508b8400348c/orig.mp4?Expires=1773698842&Signature=Jon38XLmNc88CgrakBapOMbqe7wTl8Yg626GrNFdi59a9CVhZ2dYPTu4FSf8oPMDVetVLiI0SW0LVYS5ViVENxP2quWcV0EstWN-Rz~nQ7yYcA7KebGABwfdzPtX9Bm9hdQ~FZ~cEG~EPQxwvDZwTohBmkq3RVwn-QlNuEYfz4QBghBanLgHW-FF1Qamh279ntu332HRifhFXcB172A4cp3ucw3apsK3rs55lJ85MojkmEU9ynyYIMrp2mOlqTHYQWx55uRvMaZT2SHfVq2a2Ibwf8E7b7LgHtvh1HkXJVtFuN4VZZOPA6LuNv~YvY4UOGMHIzv47OCubqvKTPs1mg__&Key-Pair-Id=KUT5TJCACFTXG","The California Board of Accountancy (CBA) received nearly 3,800 complaints in the first nine months of fiscal year 2024–25, and staff closed more than 4,800 investigation files in that period, Enforcement Chief Carrie O'Connor told the Enforcement Advisory Committee on May 1.

“The activity report before members today is for the first 9 months of fiscal year 20 24 25. The CBA received nearly 3,800 complaints,” O'Connor said. She reported that 99% of closed cases were closed within one year and that the average days to close an investigation was 92 days.

The report showed unlicensed activity as the most common complaint type. Enforcement had just under 700 pending investigations at the end of the reporting period and identified one active case open longer than 24 months. O'Connor said the CBA referred 26 matters to the Attorney General's office, filed 28 pleadings and had 32 matters pending at the AG's office. The board took action in 20 final disciplinary orders during the reporting period.

Citations were another major category: the CBA issued just over 1,600 citations in the period, and 94% of those cited failures involved continuing education requirements. Staff received 197 citation fine appeals and withdrew or modified just over 100 citations after appellants provided mitigating evidence or complied with the underlying requirement.

Unlicensed-activity complaints numbered just over 1,700 and staff closed more than 2,000 unlicensed-activity investigations in the same period.

On probation monitoring, O'Connor reported that as of March 31 the CBA had 52 licensees on probation with one new probationer since the prior report. Staff identified 20 probation violations, primarily for failure to submit required written quarterly reports.

Committee members asked about the consequences for probation noncompliance. O'Connor replied that if a probationer fails to comply, “we could file a petition to revoke probation and carry out the disciplinary order, which could be revocation of the license.”

The enforcement report was presented as informational; no board-level policy changes were proposed in this item. The committee invited questions from members and the public; no members of the public participated in person or online during the item.

Ending: The CBA's enforcement unit is continuing active investigations and tracking appeals and citations; committee members heard the report and did not vote on further action.","California Board of Accountancy enforcement staff reported nearly 3,800 complaints in the first nine months of fiscal 2024–25, with unlicensed activity the top complaint type. Staff closed more than 4,800 cases and reported high compliance on probation monitoring, while one long-running investigation remained active.","actionData","errors"]

Article not found

EAC approves Dec. 5, 2024 minutes and proposed 2026 meeting dates

CBA liaison outlines licensing modernization, AB 1175 and continuing-education changes

CBA explains 'supervised practice' condition for probationers; seven licensees currently subject to term

CBA enforcement unit: nearly 3,800 complaints, unlicensed activity drives caseload