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