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PROC notes AB 1175 signing, discusses continuing-education overhaul and AICPA quality-management standards
Summary
At its Dec. 12 meeting, the California Board of Accountancy’s peer review oversight committee reviewed recent CBA actions including Assembly Bill 1175 (signed Oct. 3), discussed a potential 80-hour continuing-education requirement, and heard that new AICPA quality management standards are now in effect.
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The California Board of Accountancy’s Peer Review Oversight Committee (PROC) on Dec. 12 reviewed recent board activity and regulatory developments, noting the passage of Assembly Bill 1175 and raising questions about continuing-education requirements and new professional standards.
CBA license-renewal manager Sarah Benedekt summarized the board’s September and November meetings, telling the PROC that “the bill was subsequently signed by the governor on October 3” in reference to Assembly Bill 1175 and that the board has approved proposed regulations and the initiation of rulemaking to implement AB 1175’s provisions. Benedekt said the board will present a proposal on related topics at a future meeting.
Benedekt also summarized ongoing work on continuing education (CE) requirements: staff reported research showing most other states require an 80-hour CE requirement per renewal (or roughly 40 hours per year), and the CBA has continued discussion of an 80-hour requirement for active license renewal. “Additional research will be conducted on this topic, including obtaining feedback from stakeholders and licensees,” Benedekt said.
Members also heard updates on national professional standards and resources. Jeff Delizer and Jennifer Benjamin told the PROC that the AICPA has issued new quality management standards that became effective this month and that related materials, including guidance and reviewer newsletters, are available online. Delizer noted the AICPA has posted final standards and supporting materials, saying “the final standards were issued, and … are available for download from the AICPA’s website.” The committee discussed how the quality management standards could affect peer reviewers and audit firms as they implement new requirements.
The PROC received a summary of CBA board leadership changes and outreach: Benedekt reported that the CBA elected Kristin Latta as president and Doug Aguilera as vice president, reappointed Fausto Hinojosa as PROC chair and Nick Peterson as vice PROC chair for 1-year terms effective Jan. 1, 2026, and noted staff presentations and public outreach at California State University, Northridge.
The committee did not take substantive regulatory votes on AB 1175 implementation or CE policy at the Dec. 12 meeting; staff said proposed rulemaking to implement AB 1175 is underway and that the annual report and related proposals will return to the PROC for further review in February. The meeting concluded with no public comments and the PROC’s adjournment.

