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California Board of Accountancy reviews use of supervised practice as probation condition
Summary
The California Board of Accountancy’s enforcement committee discussed guidance and proposed clarifications for supervised practice terms used when licenses are reinstated or placed on probation, including plan requirements, practice monitor criteria, reporting and staff review timelines.
The California Board of Accountancy’s Enforcement Program Oversight Committee received an informational overview March 2025 on the board’s growing use of supervised practice as a condition of probation for licensees.
The presentation, given by Malcolm Mitchell, enforcement manager for the intake and probation monitoring unit, explained that supervised practice is an optional probation term used in stipulated settlements, proposed decisions or when a petition for reinstatement is granted. "Supervised practice is an optional condition of probation that may be included in stipulated settlements, proposed decisions, or when a petition for reinstatement is granted," Mitchell said. He told members staff have seen an increase in cases including this term over the past year.
The committee was briefed on the plan of practice that a probationer must submit when the term is…
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