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Board liaison highlights Ernst & Young AI presentation; CBA plans rulemaking to modernize CPE standards
Summary
At the Dec. 4 Enforcement Advisory Committee meeting, the Board liaison reported on the Nov. 21 Board meeting: officer elections, an Ernst & Young presentation on AI's implications for auditing and enforcement, the availability of the 24/25 annual report, and intent to initiate rulemaking in 2026 to modernize continuing professional education rules.
At the Dec. 4, 2025 meeting in Burbank, the Board liaison reported on the California Board of Accountancy's Nov. 21 board meeting and highlighted an Ernst & Young presentation on artificial intelligence and its enforcement implications.
The liaison, identified in the meeting record as "Nancy," said the Ernst & Young presentation covered trends, risk management and governance for AI use in auditing and accounting. She said the presenters addressed how AI is being used by candidates and auditors and emphasized the need for governance and responsible‑use considerations. "They talked about latest trends, strategies, opportunities, risk management, [and] the global regulatory landscape," the liaison said.
The liaison reported officer elections at the board meeting (Christian Lata as president; Douglas Aguilera as vice president; Patricia Bachelor as secretary‑treasurer) and that the board approved committee leadership for the coming year (Jennifer Benjamin, chair; Alan Gittleston, vice chair). She also noted staff presented the board's strategic planning materials (referred to in the report as "2529") and made the 24/25 annual report available on the CBA website. The liaison said the board approved and will send a comment letter expressing support for a NASBA exposure draft on proposed standards for continuing professional education and indicated the CBA intends to initiate a rulemaking package in 2026 to modernize relevant rules, including alignment with the Uniform Accountancy Act where appropriate.
Chair Kathy Johnson echoed the need for members to review the AI presentation and cautioned that AI is a tool that requires professional oversight and verification.
Why it matters: The liaison emphasized that AI and changes to continuing professional education standards are likely to shape how firms and auditors use new tools—and how the Board approaches enforcement and rulemaking in the coming year.
