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California Board of Accountancy hears petition from Donald D. Osborne to reinstate attestation privileges

California Board of Accountancy · December 5, 2025
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Summary

The Board heard a petition on Nov. 21, 2025 from Donald David Osborne seeking to lift a restriction that bars him from performing attestation work after a 2018 disciplinary order; the board admitted petition materials, questioned Osborne about experience and continuing education, and closed the record to deliberate in closed session; a written decision will follow.

SACRAMENTO — The California Board of Accountancy on Nov. 21, 2025 held a petition hearing for Donald David Osborne, who asked the board to reinstate his ability to perform attestation (audit) work after a 2018 disciplinary order.

Administrative Law Judge Patrice De Guzman Huber opened the hearing and confirmed appearances. Deputy Attorney General Ted Durkar presented the state's packet (marked exhibit 1) and summarized the disciplinary history: Osborne admitted the allegations in a 2018 stipulated settlement, including departures from professional standards on multiple 401(k) plan audits and false peer-review…

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