CALIFORNIA BOARD OF ACCOUNTANCY (CBA) · California Board of Accountancy . Oakland Marriott City...
Transcript of CALIFORNIA BOARD OF ACCOUNTANCY (CBA) · California Board of Accountancy . Oakland Marriott City...
CALIFORNIA BOARD OF ACCOUNTANCY (CBA)
CERTIFIED PUBLIC ACCOUNTANT QUALIFICATIONS COMMITTEE (QC)
QC Meeting Notice & Agenda
Wednesday, April 23, 2014
10:30 a.m. – 5:00 p.m.
California Board of Accountancy 2000 Evergreen Street, Suite 250
Sacramento, CA 95815-3832 Telephone: (916) 263-3680 Facsimile: (916) 263-3675
Roll Call and Call to Order (Maurice Eckley, Chair).
I. Chairperson’s Report (Maurice Eckley). A. Approval of the October 23, 2013, Minutes. B. Approval of the January 22, 2014, Minutes.
II. Report of the CBA Liaison (Louise Kirkbride, CBA Member). A. Report on the January 23-24 and March 20-21, 2014, CBA Meetings.
III. Overview of the Newly Developed Committee Member Resource Guide (March 2014) (Dominic Franzella, Licensing Chief).
IV. Report on Activities for the Initial Licensing Unit (Veronica Daniel, Licensing Manager).
V. Public Comment for Items Not on the Agenda. VI. Review Files on Individual Applicants [The QC will meet in closed session to
review and deliberate on applicant files as authorized by Government Code section 11126(c)(2), and Business and Professions Code (BPC) sections 5022 and 5023.] Break.
VII. Conduct Closed Hearings [The QC will meet in closed session as authorized by Government Code sections 11126(c)(2) and (f)(3), and BPC section 5023 to conduct closed hearings to interview individual applicants for CPA licensure.] Adjournment.
Please note: Action may be taken on any item on the agenda. All times are approximate. In accordance with the Bagley-Keene Open Meeting Act, all meetings of the QC are open to the public. Government Code section 11125.7 provides the opportunity for the public to address each agenda item during discussion or consideration by the QC prior to the QC taking any action on said item. Members of the public will be provided appropriate opportunities to comment on any issue before the QC, but the QC Chair may, at his or her discretion, apportion available time among those who wish to speak. Individuals may appear before the QC to discuss items not on the agenda; however, the QC can neither discuss nor take official action on these items at the time of the same meeting. (Government Code secs. 11125, 11125.7(a).) The time and order of agenda items are subject to change at the discretion of the QC Chair and may be taken out of order. The meeting is accessible to individuals with physical disabilities. A person who needs a disability-related accommodation or modification in order to participate in the meeting may make a request by contacting Kathryn Kay at (916) 561-1742, or by email at [email protected], or send a written request to the CBA office at 2000 Evergreen Street, Suite 250, Sacramento, CA 95815. Providing your request at least five (5) business days before the meeting will help to ensure availability of the requested accommodation. For further information regarding this meeting, please contact: Kathryn Kay, Licensing Coordinator (916) 561-1742 or [email protected] California Board of Accountancy 2000 Evergreen Street, Suite 250 Sacramento, CA 95815 An electronic copy of this agenda can be found at http://www.dca.ca.gov/cba/calendar.shtml.
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QC Item I.A. April 23, 2014
DEPARTMENT OF CONSUMER AFFAIRS (DCA) CALIFORNIA BOARD OF ACCOUNTANCY (CBA)
MINUTES OF THE
OCTOBER 23, 2013 QUALIFICATIONS COMMITTEE (QC) MEETING
California Board of Accountancy
Oakland Marriott City Center 1001 Broadway
Oakland, CA 94607 Telephone: (501) 451-4000
Fax: (501) 835-3466
The regularly scheduled meeting of the QC was called to order at approximately 12:13 p.m. on October 23, 2013, by QC Chair, Maurice Eckley, Jr. QC Members Maurice Eckley, Jr., Chair Kristina Mapes, Vice Chair Carlos Aguila – Absent Jenny Bolsky Gary Bong Brian Cates – Absent Lewis Fisher Michael Haas Chuck Hester Fausto Hinojosa Casandra Moore Hudnall Alan Lee Robert Ruehl Erin Sacco Pineda Jeremy Smith James Woyce – Absent
Staff Present Veronica Daniel, Licensing Manager
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Dominic Franzella, Chief, Licensing Division Kathryn Kay, Licensing Coordinator
I. Chairperson’s Report.
A. Approval of the July 31, 2013 QC Meeting Minutes.
It was moved by Ms. Bolsky, seconded by Mr. Lee and unanimously carried by those present to adopt the minutes of the July 31, 2013 QC meeting.
B. Report on September 26-27, 2013, CBA Meeting.
Mr. Eckley reported CBA President Leslie LaManna attended a hearing regarding the repayment of loans from special-funded state agencies. He noted that the Department of Finance plans for the CBA to be repaid its $31 million in outstanding loans to the General Fund in Fiscal Years 2014-2015 and 2015-2016. He added the plan for repayment will not be finalized until the budget bill passes.
Mr. Eckley reported that the CBA Fiscal Year 2013-2014 budget is set at $11,573,000, which is an increase of approximately $435,000 from Fiscal Year 2012-2013. The increase is due to the elimination of the personal leave program, increase in payroll costs, retirement, and health benefits. Mr. Eckley added that the CBA was presented with the Annual Report, which includes an overview of the CBA Strategic Plan, budget information, statistics on processing timeframes within the Licensing and Enforcement Divisions, and results from its online Customer Satisfaction Survey. Mr. Eckley noted that a copy of the full report may be viewed on the CBA website. Mr. Eckley reported that on July 1, 2013, the new practice privilege provisions took effect. He stated that to aid in the implementation of the new provisions, the CBA adopted a set of emergency regulations, and that the CBA conducted a regulation hearing and adopted finalized regulations to make the previously adopted emergency regulations permanent. Mr. Eckley added as part of the adoption, the CBA included general staff-suggested modifications that were minor and non-technical in nature. Mr. Eckley provided information regarding the Uniform Accountancy Act (UAA) Exposure Draft which proposes a revision to the definition of the word “attest.” He added the CBA currently maintains a neutral position on the exposure draft and submitted a “no comment” letter to the National Association of State Boards of Accountancy (NASBA) UAA Committee. Mr. Eckley provided an update regarding legislation that the CBA has taken a position on. He reported that Senate Bill 823, was signed and chaptered on
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October 1, 2013, and that this bill allows a CPA applicant to obtain licensure under the existing requirements through December 31, 2015, if they pass the CPA Exam on or before December 31, 2013. It also allows an applicant enrolled in a degree program to take the CPA Exam upon completing the baccalaureate degree requirements.
C. Report on the September 26, 2013, Taskforce to Examine Experience for
CPA Licensure (Taskforce) Meeting.
Ms. Mapes reported the Taskforce held an approximately two-and-a-half hour discussion in September involving how consumer information could be improved on the CBA website, the acceptance of academia experience, and possible modifications to the present general accounting and attest experience requirements. Ms. Mapes stated the Taskforce discussed a series of staff-proposed changes to various consumer information available on the CBA website to mitigate consumer confusion related to definitions of CPA licensure obtained via general accounting and attest experience. She added that the Taskforce moved to accept staff proposed changes with some additional Taskforce-requested text recommendations, and allow the staff to work with legal counsel on technical changes. Ms. Mapes stated the Taskforce also discussed the possibility of allowing academia to be accepted for qualifying general accounting experience toward CPA licensure. She reported that the Taskforce recommended that the CBA explore the possibility of allowing academia to qualify as experience for CPA licensure. She added that as part of its exploration, the Taskforce recommended that the amount of academia experience exceed a one-to-one ratio and that various issues should be addressed such as who could sign off on academia experience, whether teaching experience should be available to academics at both two- and four-year institutions and the institution’s accreditation.
Ms. Mapes reported the Taskforce recommended that the CBA maintain the status quo regarding the general accounting experience requirement. Ms. Mapes provided information regarding the Taskforce’s discussion centered around the present 500-hour requirement, the CBA’s consumer protection mandate, entry-level requirements for practitioners, and what it means to be a CPA, both in California and nationally. She reported members discussed various post-licensure requirements, including peer review, continuing education, and professional standards and the effectiveness of these systems in assuring consumer protection related to the attest function. She reported that after extensive deliberations on this topic, the Taskforce
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recommended that the CBA eliminate the attest experience requirement by a 5-4 vote. Mr. Franzella reported the CBA accepted the Taskforce’s recommendation to explore the possibility of allowing academia experience to qualify for CPA licensure in California. He reported that they did not accept the Taskforce’s recommendation to eliminate the attest experience requirement. Mr. Franzella stated the CBA directed staff to gather additional research data of California licensees regarding the 500 attest hours, work with NASBA or others to obtain out-of-state data and analyze enforcement data points.
Ms. Moore Hudnall stated that CPAs should be given the discretion to or not to sign off on general accounting experience if they feel the work performed was poor. Ms. Mapes stated that the Taskforce discussed the option of modifying the general experience requirement to include a supervisor’s opinion, but the Taskforce recommended to maintain status quo. Mr. Haas expressed concern regarding the potential impact of modifications to the present experience requirements.
Mr. Hester inquired if the Taskforce will continue discussions regarding the present experience requirements for licensure. Mr. Franzella stated that the topic of academia will be discussed further by the Committee on Professional Conduct (CPC).
II. Report on the Activities in the Initial Licensing Unit.
Ms. Daniel provided an overview of this item. She highlighted that a new section has been added to the Initial Licensing Unit (ILU) Report to provide members with statistics regarding customer service-related activities in the unit. Ms. Daniel reported that ILU staff is continuing to prepare for implementation of new regulations regarding CE requirements for stale-dated experience and license reissuance, which will take effect January 1, 2014. She added that an article regarding the new requirements will be included in the fall edition of UPDATE. Ms. Daniel added that ILU and Examination Unit staff continue to participate in training sessions in preparation of the new educational requirements set to take effect January 1, 2014.
III. Proposed 2014 QC Meeting Dates.
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It was moved by Ms. Mapes, seconded by Mr. Hester and unanimously carried by those present to adopt the proposed 2014 QC meeting dates.
IV. Travel Reimbursement Rates Effective September 1, 2013 (Written Report Only)
V. Public Comment for Items Not on the Agenda.
None.
VI. CONDUCT CLOSED HEARINGS [Closed session in accordance with Government Code Section 11126(c)(2) and (f)(3), and Business and Professions Code Section 5023 to conduct closed hearings to interview individual applicants for CPA licensure.]
C13-029 – The applicant and his employer appeared due to a family relationship and presented work papers from his public accounting experience. He has 67 months of experience, with a 24-month experience requirement. The employer’s understanding of the CAE was adequate. The work performed by the applicant was reviewed and no deficiencies were noted. The work was adequate to support licensure. There was no conflict of interest. Recommendation: Approve. C13-030 – The applicant and his employer appeared due to a family relationship and presented work papers from his public accounting experience. He has 85 months of experience, with a 12-month experience requirement. The employer’s understanding of the CAE was adequate. The work performed by the applicant was reviewed and no deficiencies were noted. The work was adequate to support licensure. There was no conflict of interest. Recommendation: Approve. C13-031 – The applicant appeared due to experience obtained outside the United States and presented work papers from his public accounting experience. He has 39.25 months of experience, with a 12-month experience requirement. He is currently licensed with general experience. The work reviewed was complete and no deficiencies were noted. The work was adequate to support licensure.
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Recommendation: Approve. C13-032 – The applicant and his employer appeared due to a family relationship and presented work papers from his public accounting experience. He has 48.5 months of experience, with a 24-month experience requirement. The employer’s understanding of the CAE was adequate. The work performed by the applicant was reviewed and no deficiencies were noted. The work was adequate to support licensure. There was no conflict of interest. Recommendation: Approve. C13-033 – The applicant appeared due to experience obtained in private industry and presented work papers from his public accounting experience. He has 36 months of experience, with a 24-month experience requirement. He is currently licensed with general experience.
Recommendation: Defer. The content of the work papers provided did not include sufficient documentation of full disclosure financial statements and did not meet auditing standards. In order to satisfy the experience requirement for authorization to sign attest reports, the applicant must obtain, at a minimum 500 hours of qualifying experience that will enable him to demonstrate an understanding of the requirements of planning and conducting a financial statement audit resulting in an opinion on full disclosure financial statements. Any new experience must be obtained under the supervision of a licensee authorized to sign attest reports on attest engagements and an affirmative CAE must be submitted. A determination will then be made as to whether or not he will be required to reappear with work papers for the QC’s review. C13-034 – The applicant and his employer appeared and presented work papers from his public accounting experience. The applicant disputed the CAE submitted on his behalf. He has 12.75 months of experience, with a 12-month experience requirement. He is currently licensed with general experience. The Certificate of Attest Experience was not affirmatively completed in its entirety. However, the work performed by the applicant was reviewed and the work papers provided supported the employer’s opinion. Recommendation: Defer attest licensure. In order to satisfy the experience requirement for authorization to sign attest reports, the applicant must obtain additional experience in the planning of the audit, including the selection of the procedures to be performed and reporting on full disclosure financial
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statements. Any new experience must be obtained under the supervision of a licensee authorized to sign attest reports on attest engagements and an affirmative CAE must be submitted. A determination will then be made as to whether or not she will be required to reappear with work papers for the QC’s review. The firm is placed on reappearance.
C13-036 – The applicant and his employer appeared due to a family relationship and presented work papers from his public accounting experience. He has 65.5 months of experience, with a 24-month experience requirement. He is currently licensed with general experience. The employer’s understanding of the CAE was adequate. The work reviewed was complete and no deficiencies were noted. The work was adequate to support licensure. There was no conflict of interest. Recommendation: Approve.
The following Section 69 reviews took place on October 9, 2013, and are made a part of these minutes.
C13-035 – The applicant and her employer appeared and presented work papers from her public accounting experience. She has 38.5 months of experience, with a 24-month experience requirement. The employer’s understanding of the CAE was adequate. The work performed by the applicant was reviewed and no deficiencies were noted. The work was adequate to support licensure. Recommendation: Approve.
Adjournment.
There being no further business to be conducted, the meeting was adjourned at approximately 3:30 P.M. on October 23, 2013. The next meeting of the QC will be held on January 22, 2014.
___________________________________ Maurice Eckley, Jr., Chair Prepared by: Kathryn Kay, Licensing Coordinator
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QC Item I.B. April 23, 2014
DEPARTMENT OF CONSUMER AFFAIRS (DCA) CALIFORNIA BOARD OF ACCOUNTANCY (CBA)
MINUTES OF THE
JANUARY 22, 2014 QUALIFICATIONS COMMITTEE (QC) MEETING
Irvine Marriott
18000 Von Karman Avenue Irvine, CA 92612
Telephone: (949) 553-0100 Fax: (949) 261-7059
The regularly scheduled meeting of the QC was called to order at approximately 11:32 a.m. on January 22, 2014, by QC Chair, Maurice Eckley, Jr. QC Members Maurice Eckley, Jr., Chair Robert Ruehl, Vice Chair Jenny Bolsky Brian Cates Lewis Fisher – Absent Chuck Hester Fausto Hinojosa – Absent Kristina Mapes Casandra Moore Hudnall – Absent Alan Lee Erin Sacco Pineda Jeremy Smith – Absent
CBA Members Michael M. Savoy, CPA, CBA President CBA Staff Patti Bowers, Executive Officer Veronica Daniel, Licensing Manager
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Dominic Franzella, Chief, Licensing Division Kathryn Kay, Licensing Coordinator Deanne Pearce, Assistant Executive Officer
I. Chairperson’s Report.
A. Approval of the October 23, 2013 QC Meeting Minutes.
This item was deferred to the April 23, 2014 QC Meeting. Mr. Eckley recognized and thanked Ms. Mapes for her service as Vice Chair in 2013. He welcomed and congratulated Bob Ruehl on his appointment to serve as the new Vice Chair for the upcoming year. Mr. Eckley noted that over the past year the CBA had stressed the importance of succession planning. He noted that Michael Haas, Gary Bong, and James Woyce were rotated off the QC to stagger appointment dates. Mr. Eckley also added the CBA accepted Mr. Aguila’s retirement from the committee. CBA President Savoy stated that it is a pleasure to be a part of the new leadership team of the CBA. He highlighted that one item the CBA will be addressing is the important role of its committee liaisons. He added that at the November 2013 CBA meeting, staff reported it will be developing an orientation program that will provide liaisons with information regarding their roles and responsibilities. Mr. Savoy added the CBA will also begin providing training for its incoming committee chairs and vice chairs on their roles and expectations and training will cover various topics, including how to conduct meetings in accordance with the Bagley-Keen Open Meeting Act. He reported the first training will be held on January 23, 2014. Mr. Savoy thanked Mr. Eckley for volunteering to serve as the QC chair for a second year during his final year on the committee and acknowledged his assistance in mentoring future leadership for the committee. Mr. Savoy added that on behalf of the CBA, he would like to thank every member for volunteering their time and efforts to the QC and for their commitment to the CBA’s mission to the protect California consumers.
II. Report of the CBA Liaison A. Report on the November 21-22, 2013 CBA Meeting.
Mr. Franzella provided an overview of two informational presentations the CBA received at the November meeting. Mr. Franzella reported that the CBA reappointed Mr. Eckley as the QC Chair, appointed Mr. Ruehl as the QC Vice Chair, and reappointed Ms. Bolsky as a QC member.
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Mr. Franzella reported that the CBA reviewed the first quarter financial statement for fiscal year 2013-2014. He added the current fiscal year budget is set at $11,574,000, an increase of four percent from fiscal year 2012-2013. He reported that revenue during the first quarter was approximately $3,000,000. Mr. Franzella reported that the CBA took action to establish a Mobility Stakeholder Group (MSG) to consider whether the new practice privilege provisions are consistent with the CBA’s duty to protect the public. He added the group will be comprised of two CBA members, two representatives of the accounting profession, two consumer representatives, and one enforcement staff member. Mr. Franzella also reported the CBA appointed two members comprised of CBA President Savoy and Vice President Campos to a taskforce for the purpose of reviewing an exposure draft on firm mobility, which was presented by NASBA Chief Executive Officer, Ken Bishop. He added that the CBA would be considering a comment letter for the exposure draft at the January 23-24, 2014 CBA Meeting.
III. Report on the Activities of the Initial Licensing Unit
Ms. Daniel provided an overview of this item. She reported that Initial Licensing Unit (ILU) staff continues to prepare for reviewing applications for the new educational requirements, which took effect January 1, 2014. She added that it is anticipated that the CBA will start seeing applications submitted under the new requirements beginning February 2014. Ms. Daniel highlighted that the intake of applications for CPA licensure has increased. Ms. Daniel added the ILU is presently recruiting to fill an Office Technician position. Ms. Sacco Pineda inquired if the increased intake of applications was due to the new educational requirements. Ms. Daniel responded that there appears to be a correlation based on the substantial increase in the amount of applications received in December 2013, prior to the new educational requirements taking effect on January 1, 2014.
IV. Public Comment for Items Not on the Agenda.
Ms. Bowers provided an overview of the various CBA committees, their roles and responsibilities, and encouraged members to continue to promote participation among their colleagues. She also encouraged members to
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provide feedback regarding how the CBA can make participation in its various committees more convenient and efficient.
V. CONDUCT CLOSED HEARINGS [Closed session in accordance with Government Code section 11126(c)(2) and (f)(3), and Business and Professions Code section 5023 to conduct closed hearings to interview individual applicants for CPA licensure.]
C14-008 – The applicant and five employers appeared and presented work papers from her public accounting experience. She has 83.25 months of experience, with a 12-month experience requirement. Three employers had adequate understanding of the CAE. Two did not have adequate understanding of the CAE and were placed on reappearance status. The work performed by the applicant was reviewed and no deficiencies were noted. The work in aggregate was adequate to support licensure. Recommendation: Approve. C14-009 – The applicant and her employer appeared with work papers from her public accounting experience. She has 92 months of experience, with a 12-month experience requirement. She is currently licensed with general experience. Recommendation: Defer. The employer’s understanding of the CAE was inadequate. The content of the work papers provided did not include audit engagements. In order to satisfy the experience requirement for authorization to sign attest reports, the applicant must obtain, at a minimum 500 hours of qualifying experience that will enable her to demonstrate an understanding of the requirements of planning and conducting a financial statement audit resulting in an opinion on full disclosure financial statements. Any new experience must be obtained under the supervision of a licensee authorized to sign attest reports on attest engagements and an affirmative CAE must be submitted. A determination will then be made as to whether or not she will be required to reappear with work papers for the QC’s review. The firm is placed on reappearance. C14-011– The applicant and her employer appeared with work papers from her public accounting experience. She has 157.75 months of experience, with a 12-month experience requirement. She is currently licensed with general experience.
Recommendation: Defer. The employer’s understanding of the CAE was inadequate. The content of the work papers were reviewed and although no deficiencies were noted, the amount of attest hours provided did not meet the
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minimum 500-hour attest experience requirement. In order to satisfy the experience requirement for authorization to sign attest reports, the applicant must obtain, at a minimum, an additional 213 hours of qualifying experience that will enable her to demonstrate an understanding of the requirements of planning and conducting a financial statement audit resulting in an opinion on full disclosure financial statements. Any new experience must be obtained under the supervision of a licensee authorized to sign attest reports on attest engagements and an affirmative CAE must be submitted. A determination will then be made as to whether or not she will be required to reappear with work papers for the QC’s review. The firm is placed on reappearance.
C14-012 – The applicant and his employer appeared due to a family relationship and presented work papers from his public accounting experience. He has 29.5 months of experience, with a 12-month experience requirement. The employer’s understanding of the CAE was adequate. The work performed by the applicant was reviewed and no deficiencies were noted. The work was adequate to support licensure. There was no conflict of interest. Recommendation: Approve. C14-013 – The applicant and her employer appeared and presented work papers from her public accounting experience. She has 79 months of experience, with a 12-month experience requirement. She is currently licensed with general experience. The employer’s understanding of the CAE was adequate. The work performed by the applicant was reviewed and no deficiencies were noted. The work was adequate to support licensure. Recommendation: Approve. C14-014 – The applicant appeared due to government experience and presented work papers. She has 21.25 months of experience, with a 12-month experience requirement. She is currently licensed with general experience. The work performed by the applicant was reviewed and no deficiencies were noted. The work was adequate to support licensure. Recommendation: Approve.
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C14-015 – The applicant and his employer appeared and presented work papers from his private industry experience. He has 27.75 months of experience, with a 12-month experience requirement. The employer’s understanding of the CAE was adequate. The work performed by the applicant was reviewed and no deficiencies were noted. The work was adequate to support licensure. Recommendation: Approve. C14-016 – The applicant and her employer appeared with work papers from her public accounting experience. She has 152 months of experience, with a 24-month experience requirement.
Recommendation: Defer. The employer’s understanding of the CAE was inadequate. The content of the work papers provided did not include audit engagements. In order to satisfy the experience requirement for authorization to sign attest reports, the applicant must obtain, at a minimum 500 hours of qualifying experience that will enable her to demonstrate an understanding of the requirements of planning and conducting a financial statement audit resulting in an opinion on full disclosure financial statements. Any new experience must be obtained under the supervision of a licensee authorized to sign attest reports on attest engagements and an affirmative CAE must be submitted. A determination will then be made as to whether or not he will be required to reappear with work papers for the QC’s review. The firm is placed on reappearance.
The following Section 69 reviews took place on January 15, 2014, and are made a part of these minutes.
C14-001 – The applicant and his employer appeared and presented work papers from his public accounting experience. He has 50.75 months of experience, with a 12-month experience requirement. The employer’s understanding of the CAE was adequate. The work performed by the applicant was reviewed and no deficiencies were noted. The work was adequate to support licensure. Recommendation: Approve.
C14-002 – The applicant and his employer appeared due to a family relationship and presented work papers from his public accounting experience. He has 43.75 months of experience, with a 12-month experience requirement.
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The employer’s understanding of the CAE was adequate. The work reviewed was complete and no deficiencies were noted. The work was adequate to support licensure. There was no conflict of interest. Recommendation: Approve. C14-003 – The applicant and his employer appeared and presented work papers from his public accounting experience. He has 43.5 months of experience, with a 12-month experience requirement. The employer’s understanding of the CAE was adequate. The work performed by the applicant was reviewed and no deficiencies were noted. The work was adequate to support licensure. Recommendation: Approve. C14-004 – The applicant and his employer appeared and presented work papers from his public accounting experience. He has 34 months of experience, with a 12-month experience requirement. The employer’s understanding of the CAE was adequate. The work performed by the applicant was reviewed and no deficiencies were noted. The work was adequate to support licensure. Recommendation: Approve. C14-005 – The applicant and her employer appeared and presented work papers from her public accounting experience. She has 35.75 months of experience, with a 12-month experience requirement. The employer’s understanding of the CAE was adequate. The work performed by the applicant was reviewed and no deficiencies were noted. The work was adequate to support licensure. Recommendation: Approve. C14-006 – The applicant and her employer appeared and presented work papers from her government experience. She has 35.5 months of experience, with a 24-month experience requirement. She is currently licensed with general experience. The employer’s understanding of the CAE was adequate. The work performed by the applicant was reviewed and no deficiencies were noted. The work was adequate to support licensure. Recommendation: Approve.
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C14-007 – The applicant and his employer appeared and presented work papers from her government experience. She has 25.5 months of experience, with a 12-month experience requirement. The employer’s understanding of the CAE was adequate. The work performed by the applicant was reviewed and no deficiencies were noted. The work was adequate to support licensure. Recommendation: Approve.
Adjournment.
There being no further business to be conducted, the meeting was adjourned at approximately 11:58 A.M. on January 22, 2014. The next meeting of the QC will be held on April 23, 2014.
___________________________________ Maurice Eckley, Jr., Chair Prepared by: Kathryn Kay, Licensing Coordinator
QC Item III. April 23, 2014
Overview of the Newly Developed
Committee Member Resource Guide (March 2014)
Presented by: Dominic Franzella, Chief, Licensing Division Date: April 2, 2014 Purpose of the Item The purpose of this agenda item is to provide the Qualifications Committee (QC) with an overview of the Committee Member Resource Guide (March 2014) (Attachment). Action(s) Needed None. Background Last year, California Board of Accountancy (CBA) members explored areas of the CBA’s various statutorily established advisory committees, including succession planning and the role of Committee Leadership and CBA member appointed liaisons. One of the results from this project was the creation of a document titled the California Board of Accountancy Committee Member Resource Guide. Comments The purpose of Committee Member Resource Guide is to provide new and existing committee members with important information regarding: each committee’s scope of work, general committee business procedures, expectations of committee members, and various statutes and regulations governing the conduct of committee business. Staff would like to note that this guide does not cover all areas of each committee’s work, and each committee may also maintain a separate handbook or manual that provides greater detail on the specifics of each committee. Fiscal/Economic Impact Considerations None. Recommendation None. Attachment Committee Member Resource Guide (March 2014) (without attachments)
California Board of Accountancy
COMMITTEE MEMBER
RESOURCE GUIDE
March 2014
Purpose: The purpose of the Committee Member Resource Guide is to provide new and existing committee members with important information regarding: each committee’s scope of work, general committee business procedures, expectations of committee members, and various statutes and regulations governing the conduct of committee business. This guide does not cover all areas of each committee’s work. Each committee may also maintain a separate handbook or manual that provides greater detail on the specifics of each committee.
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TABLE OF CONTENTS
SECTION I. THE CALIFORNIA BOARD OF ACCOUNTANCY 1 A. MISSION AND VISION OF THE CBA. ............................................................................................................ 2 B. COMPOSITION (REF. BUSINESS & PROFESSIONS CODE §§ 5000 & 5001(B). ......................................................... 2
SECTION II. CBA COMMITTEES 3 A. ENFORCEMENT ADVISORY COMMITTEE (EAC) (REF. BUSINESS & PROFESSIONS CODE § 5020). ......................... 3
1. Purpose. ............................................................................................................................................ 3 2. Membership. ..................................................................................................................................... 3
B. PEER REVIEW OVERSIGHT COMMITTEE (PROC) (REF. BUSINESS & PROFESSIONS CODE § 5076.1). .................... 3 1. Purpose. ............................................................................................................................................ 3 2. Membership. ..................................................................................................................................... 4
C. QUALIFICATIONS COMMITTEE (PROC) (REF. BUSINESS & PROFESSIONS CODE § 5023). ..................................... 4 1. Purpose. ............................................................................................................................................ 4 2. Membership. ..................................................................................................................................... 4
SECTION III. MEETINGS 5 A. BAGLEY-KEENE OPEN MEETING ACT (REF. GOVERNMENT CODE § 11120-11132). .......................................... 5 B. FREQUENCY. ............................................................................................................................................. 5
1. EAC. .................................................................................................................................................. 5 2. PROC. ............................................................................................................................................... 5 3. QC. .................................................................................................................................................... 5
C. LOCATIONS. .............................................................................................................................................. 5 D. AGENDA. ................................................................................................................................................... 5 E. MINUTES. ................................................................................................................................................. 5 F. ROLL CALL AND QUORUM. ........................................................................................................................ 6 G. VOTING. .................................................................................................................................................... 6
1. Recording. ......................................................................................................................................... 6 2. Abstentions. ...................................................................................................................................... 6
H. CLOSED SESSION. ...................................................................................................................................... 6 1. EAC. .................................................................................................................................................. 6 2. QC. .................................................................................................................................................... 7
SECTION IV. MEMBERS RESPONSIBILITIES & DUTIES 9 A. RESPONSIBILITIES. ................................................................................................................................... 9
1. Attendance. ....................................................................................................................................... 9 2. Mentoring. ......................................................................................................................................... 9
B. TENURE. ................................................................................................................................................... 9 C. COMMITTEE LEADERSHIP. ....................................................................................................................... 9
1. Chairperson. ...................................................................................................................................... 9 2. Vice-Chairperson. ........................................................................................................................... 10
SECTION V. LIAISONS 11 A. STAFF LIAISONS. ..................................................................................................................................... 11 B. CBA-APPOINTED LIAISONS. .................................................................................................................... 11
SECTION VI. APPOINTMENT/REAPPOINTMENT PROCESS 13 A. RECRUITMENT. ...................................................................................................................................... 13 B. APPLICATION. ........................................................................................................................................ 13 C. INITIAL APPOINTMENT EVALUATION PROCESS. ..................................................................................... 13
1. Prospective Committee Member Compliance Evaluation. .............................................................. 13 2. Committee Appointment Conflict Statement. .................................................................................. 13 3. Interview Process. ........................................................................................................................... 14 4. Recommendations for Appointment. ............................................................................................... 14
D. REAPPOINTMENT PROCESS. ................................................................................................................... 14 1. Annual Evaluations. ........................................................................................................................ 14 2. Committee Member Interest Survey. .............................................................................................. 14
ii
3. Recommendations for Reappointment............................................................................................ 14 E. LEADERSHIP APPOINTMENT/REAPPOINTMENT PROCESS. .................................................................... 15
1. Committee Member Interest Survey. .............................................................................................. 15 2. Committee Chairperson/Vice-Chairperson Evaluations. ................................................................. 15 3. Consideration. ................................................................................................................................. 15 4. Recommendations. ......................................................................................................................... 15
SECTION VII. APPOINTMENT/REAPPOINTMENT PROCESS 17 A. PAPERWORK TO COMPLETE UPON APPOINTMENT. ................................................................................ 17 B. CONFLICT OF INTEREST – GENERAL GUIDELINES. .................................................................................. 17
1. Disqualification. ............................................................................................................................... 18 2. Financial Disclosure. ....................................................................................................................... 18 3. DCA’s Policy: Incompatible Activities (Ref. Government Code § 19990). ...................................... 18
C. ETHICS TRAINING REQUIREMENT .......................................................................................................... 19 SECTION VIII. EXPENSE REIMBURSEMENT 21
A. PER DIEM AND TRAVEL. .......................................................................................................................... 21 1. Committee Member Travel .............................................................................................................. 21 2. Lodging for Committee Meeting. ..................................................................................................... 21 3. Reimbursement for Travel and Per Diem expenses. ...................................................................... 21
SECTION IX. LIST OF APPENDICES 23
1
SECTION I.
THE CALIFORNIA BOARD OF ACCOUNTANCY
Created in 1901, The California Board of Accountancy (CBA) licenses and regulates over 88,000 licensees and 5,000 firms, the largest group of accounting professionals in the nation. By authority of the California Accountancy Act, the CBA: • Ensures that only candidates who meet certain qualifications are allowed to take the
national Uniform Certified Public Accountant (CPA) Examination. • Certifies, licenses and renews licenses of individual CPAs and Public Accountants (PAs). • Registers accountancy partnerships and accountancy corporations. • Takes disciplinary action against licensees for violation of CBA statutes and regulations. • Monitors compliance with continuing education and peer review requirements. • Reviews work products of CPAs, PAs and accountancy firms to ensure adherence to
professional standards. The CBA establishes and maintains entry-level standards of qualification and conduct within the accounting profession, primarily through its authority to license. Through its Examination and Initial Licensure Programs, the CBA qualifies California candidates for the national Uniform CPA Examination, certifies and licenses individual CPAs, and registers accountancy firms. The CBA’s License Renewal and Continuing Competency Program focuses on license renewal and ensures that licensees maintain a currency of professional knowledge to competently practice public accountancy. Through its Practice Privilege program, the CBA oversees a no notice, no fee, no escape authority for out-of-state licensed CPAs who meet specific conditions to practice public accountancy in California. The CBA registers out-of-state accounting firms and for certain individuals who do not meet the criteria to practice with no notice or obtains a disqualifying condition while practicing, the CBA reviews pre-notification and cessation notifications from licensees to determine whether they can be granted continued practice rights. Just like a California license, a practice privilege may be revoked, suspended, or otherwise disciplined. In addition, a practice privilege may be administratively suspended pending an investigation by the CBA. To ensure that the consumers of California are protected under this new program, the CBA maintains a website with any public information in its possession about individuals exercising a practice privilege in California. In addition, it contains a search mechanism by which consumers can find current license status information on out-of-state licensees. The objective of the CBA Enforcement Program is to protect consumers, minimize substandard practice, and rehabilitate and discipline licensees, as warranted. The CBA has the authority to discipline not only individuals, but firms as well. Enforcement activities include investigating complaints against persons practicing public accountancy without a license and taking disciplinary actions against licensees for violations of statutes and regulations. The CBA’s Enforcement Program receives complaints from consumers, licensees, professional societies, law enforcement agencies, other government agencies, and internal referrals. While historically consumers and internal referrals have been the main origin of complaints, licensees also have been a significant source, most often reporting unlicensed activity. CBA members and staff also regularly monitor the news media for information regarding licensees that may suggest violations of the Accountancy Act.
Irne
aqu
dird
enseition, the prog
ure cmoemn
pts,
li aan
ncde w it a
ractm
ivmoely
nitors compliance with continuing education and peer review
ith appr
roepvrieiat
we ps t
rhoefe w
sosi
rokn pal srod
tanuct
ds oard
f Cs.
PAs, PAs and accountancy firms to
A.
MISSION AND V
The Mis sion
of t
ISI
ON O
F THE CBA.
qualifhe Californ
ia Board of Acc
standaried
d lsic.
ensees practice public accountounancy
ta innc
ayc is tcor
od pan
rocete
wct
it co
h ensu
stamebli
rshs b
edy e
pnro
sufe
rsinsio
g ona
nll y
Tre
hece
ivVi
es qion
ua oflit
tyh aec Cacou
linfor
tinngia Board of
services fr
Ao
cmco
liuncen
tasneescy i
tsh teyha
ct anall
t crounsst.u mers are well informed and
B
. COMPOSITION (Ref. Business & Professions Code §§ 5000 & 5001(b).
Tei
hge ht
C ofBA
wchoon
msis
mts
us of 1
t b5e pm
uemblic
berme
s,mb sev
eenrs w
of who
h ar
ome n
mo
ut li
stc ben
e csee
erst oifi
f ted
h pe C
ub
BliAc. ac
countants, and
Tleas
he Gt t
owvoer li
ncoenr ap
seespo
rinep
tsr fesou
enr of the public members and
educator in a program that etmping
h a sasiz
meall ps th
ue
b st
liuc a
dyc oco
fu a
nccti
all ong fi
f trm
h ane li
dc oen
nse liee m
cenem
see mbers
ay w
bit
e anh at
Afour
sse-mbyear
ly ed ea
uch
cat ap
iopnoal in
itns t
stwit
ou
ptio
unb
. The Senate Rules Como
mun
itttinee an
g witdh tinhe S
a cope
lakleg
ere,
o u
f tniv
he
ersity, or
lic members.
2
3
SECTION II.
The Califo
CBA COMMITTEES
coQu
mmalific
ittaeternia Legislature has creat
ios n–s CEn
ofmor
mice
tmte
ene.
tE A
adchvi
scoor
mmyed C
, bom
y w
itteme
irtittin
seree,
g
ve P i
ento
s iner a
R th
eve A
iewcc
Oou
vnertan
sigchy Act, three standing CBA
n advisory capacit
t yC
to
om
tmhe
it Cte
Be, A
a. nd
A. EN5020)
FOR.
CEMENT ADVISORY COMMITTEE (EAC) (Ref. Business & Professions Code §
1. Purpose.
To
•
assist the CBA in an advisory nature with its enforcement activities by:
SEn
erfovi
rncgem in
en a t
t Pec
rhongircamal a
. Tdv
hise EAory c
Cap m
acem
itbyer to
s the Ex
hearings along with staff investigators; cou mns
ayel fr
pearcu
titciivpe Officer and the
and where appropriate, outside counsel. om the A
ate itt
no
rinn
eyves
Gtiengat
erival'e
s Office
• I
rne
anpor
aptin
pgr ito
s fpr
iniate manner, consistent with the Administrative Procedure Act,
•
direction of the Cdin
BAg
, ts f
or to
hm a
e Exny
ec in
uvtievste O
igaff
tiicoern o
. r hearing to the CBA, or upon
Rte
echvi
ne
icawing
l a ossi
psten
aninve
ce. stigations upon request by Enforcement staff and providing
• Review
CBin
Ag
or clo
•
to the upsed
on in
dvierstec
igti
aontio
ofns a
then
CBd re
Ap, to
o trtin
heg
E it
xs fec
inutd
iinve
g Os a
ffnicde rre. commendations
mMa
aktte
inr og r
ne wco
hm
icmh
e int disa ati
uothns
o arinzde fd bor
yw
thar
ed Cin
BgA r
toep
cor
otnss tiode the
r. CBA for action on any
2.
Membership.
The EAC is comprised of up to 13 licensees.
B
. P5076.
EER R1)
EV.
IEW OVERSIGHT COMMITTEE (PROC) (Ref. Business & Professions Code §
1. P
urpose.
TPr
o oagctra
ams a by:
n a
dvisory committee and assist the CBA in its oversight of the Peer Review
• H
regol
ardin
dg
•
in mg t
ehee efting
fes
cats niven
ecees
ssas o
rf ym in
an o
dratde
orr tyo p coeer
nd r
uevct
i ebwusin
. ess and report to the CBA
Ensuring that Board-recognized peer review program providers (Provider) administer peer reviews in accordance with the standards set forth in Title 16, California Code of Regulations Section 48:
o o
CA
ott
nendu
dct p
aeer
n a r
nevnu
iewal a
o assess the effectiven
bdministra
esoard m
tive site visit.
Attend peer rs of th
eete p
irnoggsr, aam
s n.
ece ssary but sufficient to evaluate and
o evAtt
aluen
atd me
e ane
dtin
aev
gss
iew
s cess
tco
dh
m
ue ef
m
ctfecittee
on ed fotiv
men
eetess
in o
gf ts , ahe p
s nrecog
ersasmar
.y but sufficient to
r t
o
aspr
nog
ecra
esm
s. ary but sufficient to evalu
he pat
ue anrpo
ds aes
s oses
f acs t
chee effep ting
c ptieerven
reevss
i oew
f t rhepe
orts,
o ACo
ttnendu
dc, ot r
nev a r
ieweg
su olar
f p b
eerasi
r
• Application to
s
B
,ev p
iew
e
eer
m
r r
e
evep
co A
i
B
eworts on a sa
oa
er
rd
t
-
r
r
ai
ec
n
o
inm
gn
gp c
l
iz
oe b
rasi
e
u
d P
s
ee
ess..
Eval ruecat
oing
and mm
any ending approval or denial to the CBA.
r Review Provider
•
•
Referring to the CBA any Provider that fails to resp
ond to any request.
PC
roollevi
cdteinrg o
ann a
dn a an
nnualyz
ailn bag s
stiats.
is tical monitoring and reporting data from
each
•
Preparing an Annual Report to the CBA regarding the results of its oversight.
2. Membership.
The PROC is comprised of seven licensees.
C. QUALIFICATIONS COMMITTEE (PROC) (Ref. Business & Professions Code § 5023).
1. Purpose.
•
To
act as an advisory committee and assist the CBA in its licensure activities by:
coCo
mmndu
itct
tieneg. work paper reviews of experience of applicants appearing before the
•
•
SIn
ecter
tiov
niew
69in, o
gf t em
he Aplo
cycerou
sn t
thanat
c apy R
pegear
u blat
efio
onrse t.
he committee under the provision of
maMak
ttienrg o r
ne wcom
hichme
itn
dis aati
uonth
so arniz
de fdor to
w a
actrd
. ing reports to the CBA for action on any
2. Membership.
The QC is comprised of 16 licensees.
4
5
SECTION III.
A. GL
E
BA EY-KEENE OPEN MEETING ACT
M
(R
E
e
TI
f. Go
NG
v
S
e
r
nment Code § 11120-11132).
AM
ll meeti
eetng A
incgt.s oTf the B
he taghr
leyee
- sKeentand
e Oing
p ad
env Miso
erety
i cnogm A
mct
i itstees sum
arm
e sar
uizedbjec
it to the B
the Depn a docum
agenley
t d-Ke
evenelo
e Oped
pen by
spop
eencif
sic pet
arti
tnm nsumer
rg, w
ent of Co
o tionis oth l
fi tmhe
itired
b exusin
c Aep
fftaiio
rnss ( avDC
aA)ilab
( ). All meetings are to occur in an
ess in closed se
Ale t
s
ppe
sioo bn
no.
dix
th t
1he EAC and QC, which may conduct
B
. FREQUENCY.
1. EAC.
The EAC meets approximately five times annually, generally for one day each meeting.
2. PROC
.
TIn
h ae Pdd
RitOioCn m, a
eets p
sa aprt o
pfr itox
s aim
datmin
elyist fo
ruart tiv
ime f
eusn anct
nually, generally for one day each meeting.
BCali
odfoy m
rneetia S
ino
gci
set, w
y ohi
f Cch
P o
Acsc Pur
eer reg
Ruevlar
iewly t
Ahr
domug
iniois
ntrsat, PROC members attend
hout thive ye C
earom
. mittee and Rep
voarrti oAucs ceptance
3. QC.
Tme
he Qmb
Ce mrs
eetma
sy c ap
opndro
uxcitm a
atdd
elyiti
four times annually, gener
prior to each committee meetoinna
g fl
op
rer t
shoonseal ap
indpiv
eiardu
aanlcs e n
rallye iews
one day
otv
for
in the gap
eopr
gorxapi eacmat
hel m
y oeet
ne ming.
o QC
nth
upcoming QC meeting.
hic area of the
C
. LOCATIONS.
Aalt
ll mern
eetate b
inget lo
wceenatio
ns ar
north
e eArn
DA an
cdo smopulithan
ertn, eas
Caliilyfo
acrn
ciaes
lsoicbale tles
o. the public, and generally
D
. AGENDA.
Fan
odr eac
pubhli mc m
eeteet
inign, ign n
cootincseu. Tltat
hie agon w
enitdh
posted to the CBA website no less thana an the
10dco
d p
mub
mitlic
tmee
eet Ch
ays prioiair
r to thng
e nperson, s
moeettice fo
ing drt eaf
acf p
ate.hr mep
eetares
in ang m
agus
ent b
de a
E. MIN
S UTES.
suta
bfsf peq
rueepnatr emes p
erteinli
gm. Thinar
ey min dra
uftt mes a
inruet pes
r oavnd distributes to th
respective meeting materials. ided to all committ
ee Ce
hmeairp
mbers
eros an p
s ripa
orr tot of
th th
ee ir
Aco
ftnersi
adder
oatpt
ioio
nn an of t
d adhe c
opo
tmio
mn
i. Utte
pe m
on Cin
Bu
Ate
ads, they are forwar
minutes, which staff retains in the CBA offiocep
atio
s an, t
phu
e cblic r
omdmed
it ttee C
o thhe n
aiexrper
t CsBoAn
m sig
eetns
i tnhge for
ecord of the committee activities.
F
. ROLL CALL AND QUORUM.
Ato
t es th
te bab
eglis
ihn a qnin
ugo o
rf eaum
c o
hf t meeting, the Chairper
items, a quorum must be ehste c
abo
lmis
mhe
itdt.ee. B
efore anson
ysh
acall t
tioakn t
e a rhe c
oolml c
mal
ilt, ttee
hem pu
ayrp t
oak
see o of
n w ag
henich
d ia s
Fth
oer pco
umrp
mitose
tes
eo;f v tahcae co
nt pm
omit
sittioee
nss d, a
o q
nu
oo
tr coum
uis bnt to
asewa
dr od
n t
th
he e
e mastab
jolirshity
me of
n me
t omf a
b qeurs a
orupm.po
G
inted to
. VOTING.
Uhp
aoinr es
aC
ny mpeer
tsabon
li ssh
bhmall
en
f thecall fo
t of a q
m ers o pubrli a vuo
oru
te. Tm, o
hni ans m
yay m
c oatter for which the co
wish to commentn only o
theccu
prr aftop
eros
te
hd
e C mot
hmamrp
iterte
ioni
.se won
i fll ir
ac
st in
t, tqh
ue
ires if
A motion passes based on the majority votes of the established quorum.
1. Recording.
Fth
ore p
eerac
sh mon m
otiakon
in, t
ghe th
fe mollo
owti
ionng, s in
ecfor
onmdainti
gon th
we
imll b
ote record
respectively. Those absent are recorded after everio
yn m, o
optp
eods iin
ngt, abo the
st minutes: the name of
as absent from the entire meeting. ion unless th
ae in
min
egm, a
bnerd
i ab
s sshenow
t, n
Esa
xmecer
mpt
ins f
urote
m ms tha
int lu
isttes s
thhoosew
inin
ag a
tt ven
odte
a mnce
ust.
be accompanied by the first two pages of the
2. A
bstentions.
Ain
cter
omes
mt i
itst oee
r mme
aym
bb
e per w
ericllei a
vbedsta
tion b fr
e pom
re v
soten
int.
g on an issue if for any reason a conflict of
A
favbs
otre ont
f a ion
mso d
toio
nn
o, fo
pruevr m
enetm a m
berost vion from carrying. For example
would carry. ote against a motion, and three ab
, if fisvte main,
em the
bmer
ost voion
te in
H
. CLO SED SESSION.
1. EAC.
fTohlle EAowin
Cg i rs a
eaustonho
sr:i zed to conduct portions of its business in closed session for the
• To review
1
1126(c)( an
•
2) and d
del B
ibu
ersin
ateess
on an
edn Pforro
cfesem
seio
nnt fs
iCleosd (e Ref
5. 0G
2o
0ve
).r nment Code §
To interview and consider disciplinary action aga
§
in
st an individual licensee or
6
applicant prior to the filing of an accusation or statement of issues (Ref.
G50
o2ve
0r)nm.
ent Code § 11126(c)(2) and (f)(3) and Business and Professions Code
§
2. QC.
Tclo
hes Qed
C h iears au
inth
gos t
rioz iend
t to conduct portions of its bus
licens§u re (Ref. Governm
erveintew
C ionddeiv §id 1
u1al ap126(
pcli)c(an2)
tasn ainnedss em
inp cl sed sess
d (f)(3) alo
o
nyder B
s for ti
usineshoe pn to
u onduct
e s and
rc
Cod p
5023).P
oro
se ofess
f Cio
PnAs
7
8
9
SECTION IV.
LC
egomm
islatit
ute
ree an me
dmb an
eyrs are r
M
additioensp
E
o
M
nsib
BERS IL
t vliet f
RESPONSIB
al ac i iesor
an ca
drr
exyin
pgec
otuat
ti toh
IT
ne st
IE
a
S
tu
& D
to
UTIES
s asry requir
ement
CBA. Additionally, members must adhere to any and all statu ctoomry
m an
und
i rcegated
ulat an
odry
ps p
reresc
scrrib
ibe
ed
d by t
by th
he
e
wMe
elml a
bs aer
lRl p
esooliucirecs ae G
nudid p
er. ocedures contained in this California Board of Accounta
rncy
eq Cui
ormem
miten
ttese, a
s
A
. RESPONSIBILITIES.
1. Attendance.
Icno acmm
cepitm
tienng
t ap to
p d
oedint
iment to one or
the committee’s busincat
ese ts. Th
he teim
ree nfor
e mces
orse oary
f t t
ho
e c att
oemnd
m tihtt
e mees, c
eeto
imng
m anitt
dee m
paremtici
bperat
se fu mad
llye a in
rbeugsuinlaerslsy. S sc
thafef tdu
akle
ed
s m at
eteetnind
gans, i
ce atn ad
eade
i, cotio
m
ch nm
tmito a
tcee members are e
eetintgiv
anely
d v p
orlouvnitdeeesr anin
xgpect
o fo
nrg oed
t t
ge sr a
oinh
o ctotemnmd a
itltle e
Om
ffiem
cerber
. Ms’ attendance to the committee Chairperson, Vice-Chairperson, and
u C
mB
mA Ex
aryec o
uf tive
ExCh
ecair
upteiv
re Oso
enm
abnerd V
s tihce
at-C a
hrae
i abrpe
senrso
t fon. U
r tpwoon r m
eeetcom
inmgs
e wnd
ill batio
e subject to review by the
fficer, members may removed from the commi
n by tttee b
hye ac Ch
tiaoinr ope
f trs
hoe Cn o
BrA C
. BA
2
. Mentoring.
Cthoo nmmittee Lea
istoew
rica co
l qm
umeistttdee ersh
ionms t
eip
hm
an
atb maedr msy, m
or
arake ex
ingp tehrieenm
cselved m
ese avm
aiber
labs ar
ise. le t
e eno an
csowur
erag
pedro
tcoe adu
ctr asal an
mden
tors
B. TENURE.
tCeormm
ms. C
itteo
em
memit
mbtee
e mrs
e armb
e eap
rs npo
oin
t mted to a two-year term and may serve up to four consecutive
thact
eiv C
eBlA.y p
articipating in committee
a binu
tsainin
einss
gma sat
yisf b
ae
ct re
omry
o avtetde
nfrdoam nc
teh ore co
founmmit
d nteote
t by
o baec tion of
C
. COMMITTEE LEADERSHIP.
apAn
pnouiallyntm
, ten
he Cts a
BrAe m
apadpo
e aint
ts t a Che N
haiov
repmer
bseron
C an
BA d
meVic
eet-inCh
ga, wirp
itehr tsho
en
in to
d e
ivach
idu coals a
mmit
apssu
tmee
in. T
g thhe
poine
Cth
he cair
opmertm
senon
t ars e
e enffectiv
tee meettrsue J
mit tst
ary 1 o llowi
he eadn wu
itf the fo
ch arg
he leads as d
erirsehcipted
of t b
hng year. The Chairpers
y se
tcaotmut
me an
ittee and the ex
d arp
e rect
eosnp anon
dsi
Vble f
ice-or ensuring
communicated by the CBA.
ations as
1. C
hairperson.
Tm
hue ap
to sl
pointm
ertip
vle ae o
sn Ceh-y
enear
t t tener
um
rse; fhorow
Chaev
irperson is a one-year term. The Chairperson can serve
airperson during heris
, /ihner g
fien
neral y
al, a ear
c oom
n tmhie ctte
oe mmm
emitt
beere. T
whill n
is wot
il bl allo
e appow fo
inrt tehde
CCh
haa
iirrpp
ee
rrssoo
nn
i t
no
t s
here
v r
e iole
n. t
he capacity of immediate-past Chairperson and assist the new
Duti
•
es
.
•
P
reside over the committee meetings
•
Approve agenda
•
Perform evaluations of committee members
•
Attend CBA meetings to provide a report on committee activities to the CBA
rReevco
imew
me can
nddaitdioat
ne is t
not ter
hese C
t letBA
t Vier
ces, p
-Perrefosi
rdmen
s cat an
ndd
id Ex
aecte in
utitvee Orvie
ffiws, and makes
•
initial appointments to the committee cer regarding
Mreg
akare r
diecng
o rmeapmen
podiatnt
imon
ens t
tso t toh te Che
BcAo mVic
mei-tPtee
res
ident and Executive Officer
• M
anodn ritepor
o atr
tendance, proa
Officer ts any attendanc
ce itiv
selysue
ads t
dor teshe
siCn
Bg an
A Vyi atce-
tPen
resdan
idence
ti anssu
de Exs w
ecith
u mtiv
eme
bers
•
Mentor Vice-President
2. Vice-Chairperson.
Tm
hee apmber
po win
itll nmen
ott s teren
vue rme f
oorre t V
hic
ane-
oCh
naie y
rpearers
ason
a is
c a oom
nmei-tytearee V
term. In gener
for multiple comice-Chairperso
al,n.
a cTh
ois amm
lloit
wtee
s
Cal
hloa
wirp
s erth
se Con
B.
A
a pmit
ootel oe m
f cean
mbdi
ed
rats t
eos t
cyo
clsele
e tchtr frou
ogmh
twhheen Vi
cce
o-nCshida
erirp
ine
grso
a nn p
ewosit
coiom
nm a
intt
dee
Duti
•
es
.
•
A
ct in the absence of the Chairperson
Ais
t uten
nabd C
le tBA
o at m
teeten
idn g to provide a report of committee activities when Chairperson
• A
anctdiv r
eeap
ly pp
aorintic
tmip
enate
tss in
the recommendation process for committee appointments
• Assist the Chairperson in ensuring satisfactory attendance of committee members
10
11
SECTION V.
In an effo
LIAISONS
liC
aiBA
so me
ns. Art
ll c to en
mber loim
sure the co
aimso
intt
s.ee
s are asmm
siitgtneeed
s a m
seettaff l
thieiai
rs ro
ens, wpec
hitle tive c
he EAharg
Ce ans, t
dh
Qe c
Co alsmm
o aritte
e ases a
srige asned
s tig
wn
oed
A.
STAFF LIAISONS.
Thadm
e stasfft rl
expenin
sie re
atiais
ivoe asn p
proec
vi
imbursemten, dtehse n s
utamef
rous support activities for the committee. From an
prepares the meeting agten. Th
da, e
f
mest li
aafison will assist me
eft linia
gis maon,
t wer
oiarlks,in a
g inmb
coer
ns wjun
itct
hio t
nra
wve
itlh a
trhra
en Cgheameirp
n
nd minutes. etrss aondn,
Th
e staff liaisons for each committee are as follows:
EAC
(A9ll
1is6on Nightingale
Alliso
)n 5
.N61
ig-h1
t7i2n
3g
PA
ROCpril F
(91ree an
Apr6
m
il.F
) 5r6ee
1m-1
an72
@0
cba.ca.gov
QCKat
hryn Kay
Kat(91
h6
r) 5yn
6.Kay1-17
@4
c2b
a.ca.gov
B. CBA-APPOINTED LIAISONS.
oF
nor the EAC and QC, the CBA
rege arso
duin
thg em
ern. er T
ghine C
g iBsAsu
-aeps an
po Pin
rtesed
id l
eniai
t appoints two CBA member liaisons, one northern and
addition, the CBA-appointed lida risecon
osm ar
mso
enns
d arat
e rion
ess mpo
adns
e atible fo
the cr k
oeepmm
initgt tee
h e Cmeet
BAi inngfos. I
rmn
ed
Can
hdair
asp
seirgsonm
n aen
ptpso, an
intdm t
eo make recommen
e tdo
at k
ieepons
t th
noe t cho
ts. Additionally, the northe Cmm
BAit
rtee
egarinfo
dirnmg C
edh oai
f trp
here C
soBnA an po
dli Vciicese-
cTh
omis p
mruonceicat
ss ie b
s fetac
wileitenat
med
eet by t
inhges st to
a enff l
siauirsoe t
nh teyo t
arhe
e ker
epn a
t abnd s
reasout
th oef rann C
ya cliofom
rmnia liaisons are to
committee.
ittee issues.
TCh
hae
i Crp
BerA-
sapon
pso, anint
ded c
loimai
mso
intt
see m are r
emes
bp
eron
ss foib
rle f w
oh
ro evm t
ahlu
eyat
hin
avg c
e som
pecm
iiftitcee C kno
hwai
lredper
ge oson
f tsh, V
eiirc e-
preq
erformance, and report those evaluations to the CBA Vice-President and Executive Officer, as
App
uoiirnted
e. Td Li
he Caiso
Bn A
C-ap
omp
moin
itttedee M
liaieet
soinnsg p S
erur
fvoeyrm
( tAhppese ev
endixalu
2at).i o ns by completing the CBA-
12
13
SECTION VI.
In order to ensure approp
AP
ri
POINTMENT/REAPPOINTMENT PROCESS
encomm
sure titt
he
ate me
a bmbroad
er s ac
nd evaatleu
astt
ross-sectioneas tffin
hgo
ofse p
itrse cseommittees, the CBA continually recruits new
of knowledgen, sk
tlyil sels,
r avnin
dg a obnil tithiee
s co, co
mvmiterin
tege ps.
u T
blhic pe C
rBaAct wic
oe
r
p, ks to
rerspiva
ete i
ivnd
commctitte
ee chust y, a
sar
, thrugse, ws.nd
govern
hA
endd
nit
ecion
ment are repr
esasllary,
y t
hceo Cm
Bm
Ai wesen
tteoe mrk
ts ted
o t eon ensu
sruer pe tro
hpe cer
o su
mcmce
itstsioees
n c pan perform their
members have varying term expiration dates. embers may be cycled off to ens
launrne t
inhgat fo
cro itm
s mittee
A. RECRUITMENT.
TCB
he A ad
CBAvi
mso
ariyn ctaiom
nsm a p
ittee. erm
Fanur
enth
ter p
,ag as
e o nec
n iests
s war
eby,
site focused to volunteer
ensure c
i
o
.e
m
.
mittees are properly staffed. Staff wisll utaf
sf we all av
ill coenor
ud
esinat
nee rce
escsriunigtm
anen
d serving on a
recruitment to inclary to fac
t effoilitat
rte s to
Cout
alifle
otrsn (
ia S oF
cacie
ebty
oou
kd, Te r
wun
itnter
in, Lg a
inrt
o .kicled
eIs in)
n, an th
de C
varBA
f CPAs) io p
uusb plicro
aftesio
sni Uon
Pal tDA
rTEad
,e as use
s oo
cf soiat
ciio
anls ( m
ie.d. itha
e
A
e
codldle
iati
gouneas tlly
o, t co
he n
Csi
Bd
Aer
en se
crovuicerag
oens o p
nrees
oenf t
th ceo CmBmA’
i tee members to enc
s stt
anding advisory coou
mragmit
e qte
ues.
ali fied
B
. APPLICATION.
Ash
n iou
nlddi
sv
uid
bumal
i it a let
ntereterste
odf i in
n tserer
esvi
tng, al
oon ong w
nei oth
r a r mo
erseu mof the CBA’s standing advisory committees
nuCB
mA Ex
berec w
uittihv ae O
nyff liectteer at
r o tfh i
e cnte
orentact information belo
e, w.
c Pur
leasricu
e ilu
nm
c vlu
idtae (
e yoCuVr) C, o
PrA b lioctenh to
se the
st.
Pattiu B
CaEx
lec
o
ifortniv
we O
ers
2000 Eviera B
groaffic
rerd o
eenf Accountancy
Sacramento, CA 9
S5tr8eet15
,- S3
u8
i3t2e 2
50
C
. INITIAL APPOINTMENT EVALUATION PROCESS.
1. P rospective Committee Member Compliance Evaluation.
Uco
pmon
p rlian
ececie evpt of
al au atle
itote
nr t oof einns
teurreest th
, stat
a pffo wten
illt pial ap
erforpm aoin
ptee
rossp ad
ehcteriv
e te co
o Cmmalifo
ittee member
statutory and regulatory requirements. rnia’s various
2. C
ommittee Appointment Conflict Statement.
CC
oo
mnc
mur
itteren
et A w
pipth
o tinhtme c
eonmt Cpli
oannfl
cie evct St
aluate
atm
ieonnt (, a p
Appote
enntdixial ap
3)p. oThint
eee co
wmp
illl reetece
di fvoer thm
emu
st be returned to the CBA office prior to further consideration.
3. Interview Process.
T
toh te hCeh C
aoirmp
miterso
tene w Sk
ill evills M
alau
tatrix
e t (hAe qppe
ualind
fiixcat
4i)o tnhsat o
if da
en po
ttifenies
ti tal appointee, payi
committee and the various expertise of the present membersh. e areas of need fo
ngr at th
te ention
Aan
ft iner
t reevrv
iieew
w b w
yit thh te hceo comm
mmitt
iee Cttee
h Caihrapirerp
seorson, a
n,p Vi
otcene-C
tihal apai
pointee may be scheduled for
Pgen
roger
ramally
C ar
hie def (
oEAne f
Cac an
ed-to
P-RfaO
ceC
,– p En
ossfo
ibrc
lye inmen
cotn C
juh
nie
ctf, Q
ionC
w –r pL
er appro
iti
son, and p
hc enon
sei ong
f t C
hhei coef)
m. T
mihrie iat
ne Cter
BvAiew
s
oreg
ccuu
larr, t
lyhe i
scnhe le
t
td me
tee’s
er
dvuiew ma
ety o
incgcsu. Ir t
ne tlehpohsoe i
nnic
satlanly.
c es where a face-to-face interview cannot
4
. Recommendations for Appointment.
Ath
fteer Vi
tcehe i
-Cnh
taerirp
vierew
so pnr anoce
ds CsB, t
Ah
Pe C
rohgairam
rper C
shoinef t
shoall det
ever
alumi
atne i
e tf a rhe p
ecot
oenm
tmial ap
endatpo
ioin
nt
c tee o t
wh
ie th
porom
vm
id
ie tttee
he rsh
ecou
oldm
bm
e en
mdadat
e. Iion t
f a ro th
ece oCmB
mA V
enicdeat-P
iornes
iisd wen
art an
randt Exed, t
echue ti
Cvhe O
airffpierce
sro.
n will
If te aphe C
th
pBoA Vintm
icene-P
t bre
efsi
odree tnt
h c
e fuonc
ll ur
CsB wA
i foth
r t choe rns
ecid
oerm
atm
ioen
nd an
edd ap po
psosiinb
tle amen
dot, pst/iohne. will bring
D
. REAPPOINTMENT PROCESS.
1. Annual Evaluations.
ThmeAppe
emb Ch
en
ardix
irs.
p T
e
5
rhsoe C
nh is r
airepsper
osnon
sib sh
leall fo
cro co
( irpem
mple
). The Cha rson shall paletsse
e ttin
hge C bi
o-man
mnu
ital evtee M
aluem
atbieron
Evs o
aluf th
ate
pi
ss ticoonm
mittee
skar
lltsic, cip
oamtio
mnu. n ication, leadership, attendance,
h per coep
mmared
itntees
es me, te
mbchn
eircs’al s
inktiellsrp
, anerso
d nal
Th
re Chairperson shall
ofo
n M a p
ararch
ti 3cu
1l, 2ar
0 c
1o6m, t
mh
ie evtctoeme m
pletem
e tb
her
e ev. Fo
alru ex
ataiom
npsl teh, rifee m a co
omm
nths prior to the term expiration
Chairperson shall forwardalu the c
atioo
nm
ipsl det
uede n
evo lat
aluerat
tio
hnans t
Deco th
emit
bte
ere me
31, 2mb
01er
5 . Tis se
he t to expire
e CBA Executive Officer.
2. Committee Member Interest Survey.
Aco
pprmm
oitxi
tm
Aee
pp
a tmee
e
ly
nmbdix
threer 6
e w
mil
ol r
netcehs
iv p
eri tohre C to t
alihe ex
fornpia Birat
oiaron
Su vey ( ) d o
p tm o
f a c
r and a new Committee Ap oinf Ac
o
t Ccm
eno
mittee member
ounnfltianct S
cyta C
teom
mmen
i’s term, the
committee mett. Ttee I
he nterest
ICBf t
Ahe
of c
foimce
m n
io lat
mber
e tr i
hs ran
e tshproee mnsib
olen ftor submitting the co
ttee member is seekingh rse parpipo
or t
inot tmehe c
nto, s/mm
mit
pte
lee mted i re
h must suem
nte
e bber’s
s tt s
eru
mrv
ee
yxp
toir
thati
eo n.
Committee Appointment Conflict Statement and updated resume, C
mV
it, or
an b
uo
pth
d.at
ed
3. R
ecommendations for Reappointment.
Upon receipt of a completed California Board of Accountancy Committee Interest Survey,
14
in which the committee affirmatively states s/he is seeking reappointment, the committee
corec
mmom
ittee me
Presidmen
ent an
datd
imb
Exon
ec, wer f o
uho
tetr r
hee
ra forpp
ive Officer rineap
tment. The Chairperson shall provide his/her
. pointment or non-reappointment, to the CBA Vice-
OPr
ne tshido
optese a
ad ionnt
. wpp
ilol b
inrtimeng t
nhts we ap
itpho win
htmich
en t
thse b C
eBfo
Ar eVi
tcehe
- fPurlelsi C
dB
eAn fto co
r cnocuns
ris,d
te
hra
et Cio
BnA a Vind
ce p
-ossible
E. LEAD
ERSHIP APPOINTMENT/REAPPOINTMENT PROCESS.
1
. Committee Member Interest Survey.
Pco
rmes
men
ittt cee aom
rme r
itteqee
umes
etmed
b tero i
sn in
dticerested in ser
Survey. As noted previously, theseate such an int
vien
ntg i
no
a Ln th
eade Co
ermsmhi
iptte cap
e Mac
eimty
b o
enr I th
ne terest
approximately three months prior to
su thrv
ee eys
xpa
irrae c
tiiro
cnu olaf thted
e t p
ore co
semmnt a
itptpee
o meintm
mebnet ters
rm.
FMe
orm th
boesre alr Inte
eares
dty S suerrve
viny a
g i
nnun a Leader
Leadership capacity.ally to i
sdheintp r
ifoy wle, t
hheeythe
mr t
uhset cy w
omis
phlet to
e t co
hnte C
inuom
e tm
oi stt
eee rve in a
2. C
ommittee Chairperson/Vice-Chairperson Evaluations.
FC
oo
rm those individ
all prmes
itteent
e coCh
mair
mitpu
ealsrso
thn
at/Vi
have expressed interest in a committee L
evaluation taking inte
toe me
conmb
cee-rCs.h Cair
opmerson Evaluation (
sideration thmie fo
ttelloe me
winmbg ar
ereass a
Arppee ex
np
dixecte
7ead) wi
erll b
shei cp
i prc
ousition, the
d to complete tlhaete
d to
cO
onmce c
muonmicpatlet
ioedn, lead
, comerm
sithtiee mp, att
eenmb
deran
sc me, p
usrtep ret
aruerdnn tehsems, t
:e inch
terpersonal skills,
to t
nhie Ccal s
BAki
llsoff
, anice.
d participation.
3. Consideration.
A
annnud d
aisllcy,u
tss a
he Cpp
BA Vice-President and Executive Offic
appointments, tho
e Cintm
haenirp
tser fo
sor c
no w
mill pmit
arte
te Licip
eadate i
ernsh
tihpe ev. Fer w
ori Vll r
iceve-C
iewha
tir
hpe ier
nso
tern
est surveys
pa C
rohceai
srs.p
erson cycling off Chairperson appointment, s/he w
aluatill p
ioarn p
tircoipce
atsse . Ain t
dhde evition
alually
at, foion
r
4.
Recommendations.
ThCB
eA
C for
BA c Vion
cesi
-dPerreastiidon
en atn w
di pll b
osrsiinbgle t
ahe c
dopom
tionmi
tattee L
thee N
adov
ere
smhbiper ap
CpB
oA
i mntm
eet
ents before the full
ing.
15
Chairperson, Vice-Chairperson, and appropriate CBA Program Chief will evaluate the
16
17
SECTION VII.
A
fter initial appointment
A
an
PP
d
O
d
I
u
NTM
ring t
E
h
NT/
eir ten
RE
u
A
cer
PPOINTMENT PROCESS
surrt
raoinun
tdra
ining
in con
g afnli
dct
f ofor
min
s te
troe enst
saund
re e
mth
eimcs
b.
ers are e oawn th
are ce o
of, m
anmi
dt adtee,
h mer
eme to
b, ter
hse m
applust c
icoambl
pe
letlaw
e s
A.
PAPERWORK TO COMPLETE UPON APPOINTMENT.
Uco
pnognr Cat
BuAlat
apor
pyo letint
tmer
en an
t, cd
osev
mmer
ittee members will receive a package of materials, including a
meThe
mbse d
eros mucum
sten
stus a
bmre
it in
aclll
uddoecud in
al d
ocuments 8 t
Appendix hanat
d m ar
ue rst b
efee c
roe
mnc
peldet beed and returned to the CBA.
•
ments to the CBA prior to participatinlgo inw. N
comew
mit co
tmee
m b
iutt
see iness.
•
Des
ignation of Person Authorized to Receive Warrants (two originals are required)
•
Oath of Office (must be notarized)
•
Employee Action Request
•
State Employee Race/Ethnicity Questionnaire
•
Board and Committee Member Information
•
Authorization to use Privately Owned Vehicle on State Business
•
Employment Eligibility Verification (I-9) (include copies of supporting documents)
mIn
uco
stmp be s
atiibgn
leed W
anor
dk
r A
etct
uivrintedy S
)e curity Agreement (Acknowledgment Form on page 10
•
PST Retirement Plan Information
B
. CONFLICT OF INTEREST – GENERAL GUIDELINES.
The Politl
ical
ppr
oisitma
iorni
.y d
es Rigenefor
dm A to p
ctr eovef 1
nt97
p4e (rsPornsop
ofrsoitmio
fni 9na
)n, a
cs ia
itll
gy be
ovenern
fis cting
on by viflicts o
rtuef in
otef t
rehe
st,ir
w of
afsic ial
Th
ofre
tspis a
onctsib re
ilqituieir
s oes st
f CaBte agencies to adopt a Co
he Political ReformA
A m
cemt in
bcerlud
s aned i
dn e tmhe
p loCon
yeenfl
sict in
o t
fh Iatnt
agerest Code that outlines the specific
disqualification, the other to financial disclosufrle. ict
C of
o Inmmit
tereenst
c Cyod. T
eh: onere a
e rree tfe
wrs
o t mo
ajor aspects
under each of these aspects which are separately discussed
te.e
members have responsibilities
DCcon
Afl alsict o
o hf i
anst anere
ost
n c-lainn
fe r
oue
nso
durce center for board members where information regarding
http://www.dcaboardmemb erat:
s .c
a.gov/member_info/conflict_interest.shtml
1. Disqualification.
Government Code section 87100 sets forth th
aan
ty
e g
te levmp
el ot to
f suse
tat h
e ois o
r loffici
cal al
g p
oovsiter
ionm
n ten
o tin sh
flall uen
mce
ak a
e, pene
arral p
ticipro
athe ib
iint mion
ak: "
inNgo o pru i
bn
l anic o
yff w
icayial at
knows or has reason to know he has a financial i
gnt
oerve
esrn
t."me
ntal decision in which he
maAny
kinco
gm o
mitr at
tteeemp me
tinmb
g teor
uw
seho
h his/as a
he frin o
affnicicial interest must disqualify himself/herself from
legque
al cstion
on offlic
wt o
hf iet
nheter
r aes
cot i
mms a c
ito
tmee
p lexme
omber
a hl pas
o a fsit
iionan
n tcoi inal i
fnlu
teer
necest
t thheat d
wec
oisuiold
n p. Th
resene
the particular facts involved. For moren ie annfor
dm m
auti
sont b
one d
dec
isidq
edua
olif
ny
a ing
cas your
e-byse
-clfa dse r
ue tev
o aitew a
of
possible conflict
located on their
ow
fe inbsi
tetere.
stht
, ptp
l:e/a/sew
rw
ewfe
.fpr t
poc t.chae.g F
oavir/ iPnodlexiti
.pca
hl Pp?
riadct=3
ice7.
Committee’s manual,
Aap
dpdliitcioan
nta anlly
d, co
/ommir licen
tteseee me
filemb
weirts shh wh
oou
mld
t b
hee c dis
omas
mso
iciattee m
ted fermom a
ber nmyay in
hvo
avlv
e a eme
connt w
interest. flic
itth o
af
n
2. Financia
l Disclosure.
Tdi
hsec loCo
sun
rfle sict
t oat
f Iem
ntenere
tss. t C
Toh
dis i
e as a
lscco r
oempqu
li
Eirshes
e adl bl c
yo smmiubmit
ttetein me
g amb Fo
errm 7s to
0 f0i l–e an
Statnu
emal fi
enntan of
cial
mdis
coclnoosumic I
re stnt
aetreemst
e (nAt w
ppite . New committee members are requir
ust be filed not later thahn
nindix
A 3
p0
r
9 dil 1
)ay
os af ea
ftecrh a y
ssear
um.
ing office. Annual finanedci
tal so fi
tatle a
ements
Am
"eleavmber
in og o
r offi
thce
ers otat
ffiecmial l
eneavt" m
esu
ost
ffi als
ce.o
be filed within 30 days after an affected CBA
Com
em
Cod s
iettectio
e nm
8e
7m
3b0er2(
sb ar) i
e n
nd
oic
tat req
es wuir
heend t
ano d
iitsecmlo
isse al rep
l tohreitab
r fle:in
ancial interests. Government
An ifn
iConn real p
livcest of
tment, i
ro pIn
etretyre
n
, ostter Cod
este i inf r th
eal pe bu
rsoinper
ests ey, o
nrtit in
yc in
om w
e shich
hall b the
e in
mvadest
e rme
epnot ris htab
ele bld,
yth
teh ine
terest
pby
o ansitio
y dn.
ec
ision madr th
e oe i
rn pcarom
tie ocip
rat s
eodu irnce o
byf i th
ne dcom
ese ig
mnat
ayed fo
emrese
peabloyee b
ly be affey virt
cute ed
o mf h
atis o
erri hal
erly
TCB
o dA
etm
erem
mbierne w
, rehferat
en in
cve sest
hmo
enuld
ts b, ie nmter
ade
e tsts
o i tnh pe rDop
CerA'
tsy or inc
concerning particular financial situations and related rCon
equfl
iric
ot ofme
Inm
tuer
set b
ste r Cod
epeo. Qrted
ue bst
yi a on
the DCA's Legal Office. More information is also available one Dme
CAn
’tss s w
heob
usit
lde b,
e directed tos
http://www.dca.ca.gov/publications/coi_regs.pdf.
3. DCA’s Policy: Incompatible Activities (Ref. Government Code § 19990).
Thres
eu flto lilno, ow
rin c
gr is aeate t
suhme ap
mapreary of
an th
cee o emp
f beilo
nygme in
ncto,n a
sctis
itvenitie
t, is,
n ocro em
nptater
ipbrlie, oses,
r w in
h cioch
n flmigict w
hti th
18
the duties of state officers:
• Uem
sipn
s
•
log the pr
persitvigat
e oe g
raiin
nflu
yee’ or
en ad
ce ovan
f a tag
se,tat
oe or th
ffe pice
roriv
eat
me g
pailo
ny
om
ren ad
t fovan
r tthag
e oe o
fff anicer
o’st oher
r .
Upr
siinvat
g ste g
aaite
n t oim
r ade, f
vaancilit
tagie
e,s,
o eq
r tu
hip
e pme
rinvtat, o
e gr su
aipn
p o
lier ad
s fvo
anr th
tage o
e offic
f aner’
os o
threr e
.mp
loyee’s
• U
o
rs co
inem
gpl
nyfee’ide
•
o sn ptirailv inat
fe gor
aim
na
otio
r adn a
vcq
anu
tiraged
e, b o
yr v t
irhe p
tuer oiv
fat st
e gate
ai enmp or ad
loyvme
anntagt fo
e or t
f hane o
oftfhiceer
r. ’s
Rst
ecat
ee foivin
r tg
h o
e pr ac
ercfoep
rtmin
ang m
ce oon
f aney, o
acr any other consideration, from anyone other than the
oas
r a p exp
arec
tt oef d
h t
ios r o
ern hderer
d in
u tti
hese
a re
sg a s
ulat w
r choiuch
rs teh oe or h
ffoicuerrs
or employee would be required
•
tate officer or emp olo
fy hee. is o
r her state employment or
Pkn
er
ioformance of an act in other than his or
nspwec
inti
go tn,h ra
et su
viechw,
a a
nu ad
ctit,
maor e
ynf la
otrecre bme
e su
ntb her capacity as a state officer or e
by sject,
u dcihr oect
ffilcye orr o inr e
dmire
pctlo
lyey, t
eo o
trh teh co
mnptloro
yl,ee
•
which he or she is employed. e agency by
Rgr
eatce
ui
anyonivit
ng or a
ey w, fav
hoo i
rc, encep
terting
tai, dnm
irenect nd
setl i
s doing or, hy o
ino
r
is ek gs tpoi dtal
iriety
c, lotly,
an any g
, or anift,
y i onc
thlu
erding money, any service,
activities are regulated or controlled ino an bu
ys wine
ayss o
byf t a
hne sy k
tinate, u
d t w
hitin
hg t of
nderh ce v stal
auete
f o
rrom w
from which it reasonably could be inferred that the gift was intendedi rtco ium
nfsluetanc
hes
o se
or her in his or her official duties or was intended as a reward for any official anccteio
hin o
mn
•
his or her part.
Them
ep alo
foy
ree acementioned limitations do not attemp
section 1999t0iv oitfy t
th
heat G
mov
iegrhntme be d
ntet Co
erdme.
i Dne
CdA a’s Intd t po s
repsecciri
fbye edv ue
nry
d per
o tshsibl
ne a
e
le Wu l
itti
iehmit
compatib ork Activos rPiatytio o
nf
on
ar
nd Proceolicy
equired w
dhu
enre
a OH
mRe 1m
0b-er01
i sis in init
clially
ude apd in
po A
inppe
tedn.
dix ?. This policy acknowledgement is
C. ETHICS TRAINING REQUIREMENT
We
ith the p
simpx m
loo
ynetes
assage of Asse
hs oin
f t e
hx
ee
impr ap
t pp
ooi
smit
blio
y ns a
Bilrle 2
r1e7q9u (irSetdat
tuot res
e ofce
i1v
9e a
98n
, eCthhapics o
terr 3ie
64), state appointees and
directive you may either cntment and every two
ntatio
omplete the interactive yea
trrasi tnih
ngereaft
on terhe
. T w
oe bco
sitm
eply
n w w
itit
hh
in th
tathe
first
Ainf
ttoorrmney
ati Gon m
eneraal oy be
r f voiuew
nd an at
i: nteractive video available upon request. Eth
ofics
t the
ra Oin
finfic
ge of the
http://www.dcaboardmembers.ca.gov/train ing/ethics_orientation.shtml.
19
20
21
SECTION VIII.
A.
PER DIEM AND TRAVEL.
EXPENSE REIMBURSEMENT
1. Committee Member Travel
Sar
taranff a
greme alw
entays,
sin av
claiud
labing
le t fli
og asht o
sirst members with any com
coordinate his/her own flight arr ran
enge
tal men
carts n, teedhey
s. I shoul
f a cod us
mmmit
itteteee me me
mbmb
eer-rr chela
otoesde ts rtaov el
ath
cecoun
ir flitg. h Tt.h e Tr
satepve
sle frosr n c
orte cat
uirnrge a tntl
ryav usin
elerg
a SWABIZ will need
e t ow
ewswtab
.SlWish
AB a t
IZr.avco
elerm to b
ook
(Corporate ID: 99039695, IRN: 57448).
ccount are included in Appendix 10.
coOc
nctasra
ioct
n wally
ith a
ac En
committe
may cont t staff, oter
rp uri
sese
eR m
ene
tmal C
bero mmp
ayan
nyeed for
t all o r
cenar
t r a c
enartal n
. Teedhe S
st. atCe om
ofm Ca
itltiefore me
niamb has
e ars
h(A
tt jpu:s/
C
t/ifwi
ww
ommitte
ca
e
t
io
the DCA-established web link when reserving vehicles:
.enn m
teray
p bri
es ne.c
ecoesm
s/acrary i
_nr ten
htea el/vden
eept ca
lirn rkenmap
tal.d is
o n?b
eeid
d=e0d
0, w
2&hic
cuhs stt=aDBff w
CilA
l1 p8r1e p are).
avtransportati
meon
mb ava
eirlabs a
le. re also
ailable, it is not fiscally rFesor ex
en
ponamcou
prleag
, edif t
th
oe ruse i
es a sthe
h mo
uttst economic so
sible to rent a car or takle fre a t
oamxi
t.
he airpu
orce
rt t o
of the hotel
2. Lodging for Committee Meeting.
sAenpp
dr oox
uitm a
atm
elyem
fouoran
r wdu
eekm
sd bet
efoaili
rne ga c th
ome nam
mite antee m
d adeet
ding, the designated staff liaison will
Wpo
hsesi
nb sale, m
mee-mday
ber tr
sav ar
el ie en
s ncoo
tu feasraged
ib tle, e
o secac
ure same-daryes t
sr oav
f tel
h fe cor t
hho
esen
co hm
omittel.
teWe
henever
secure a room reservation. Staff are availabh m
le tem
ob as
ers mist
u cost c
momitnta
tcet the me
e hmb
oteer
l ds
iiren m
c metly to
et ings.
travel reservations, or members are free to coordinate them on their own.
aking
3. Reimbursement for Travel and Per Diem expenses.
ATr
ll
avaiav ne
el Exw co
pmmens
ite W
teeo merks
mbhee
etr ws
har
ene provided with an electronic copy of the Per Diem and
it to thlab
ele at CBA
a oll
fmefice
e atins s
goos.
nC aosmm pos
it ttheeye me
are apmbe
pros
imnt
uesdt (cAo
ppemplet
ndixe th
1e w
1). A paper copy is also
process your Per Diem and travels eibxp
lee fnolse
low cla
iim ng t
wh
iet hcoou
mmt it
it. A
te fewe me
keeytiongrk
.s Sheet, and return
completion of the form: notes
ta rffeg ca
arnno
dintg the
• T
Dheiem
for of
m$ i1s0 a0c ptua
er dlly
ay tw
; to f
meh
orms i
reimburse nt. e bottom s
n oneect. ioT
nhe
is w top
h seercet meion
mb aut
ehorrs cl
izaeism e the
x ppe
anysem
se nfort of
Per
• P
luleasnch
e , d
minakner
e s, anure t
d ion ccoid
men
ptletal p
e tayhe t
menime section of the Travel Expense Claim. Breakfast,
arrived at travel headquarters. ts all correspond to the time the traveler left and
• Inall r
orecd
eier
p tto cs, w
omith
p tlehte exe you
cerp ttriavon
el of
exm
pealen
ss. e
Tchlai
is inm, you mu
and hotel receipt. Please make sure that the hotclel r
udeces a
st c
osu
pby o
mitf y
tohue or a
riirglinin
eal it c
inop
eyr ofary
•
balance. DCA will NOT pay any receipts that show a bealanipt y
ce dou s
uue.
b m
it has a zero
Whwher
ene t req
he tues
ripti
ong
ri rgeiin
mat
bedur
frse
omm
en, w
t foher
r pe i
ert en
sodn
edal v
, aneh
dic
tle mhe li
ileage, you mu
vehicle. For example, enter From:cense plate nu
stm inber
clu o
df te
he
CBA Office, 2000 Evergreen St., Sac
Hra
omm
ene, 1
to2, C3 G
A 9ree
58n
1 S
5t.r eet, Sacramento, CA 95815 To:
TCo
ravde o
el exf R
peg
enu
slates
i aron
e rs, T
eiitmle
b2u (rPsed
ers ionn acnel A
cordance with
Personnel), Chapter 3 (Department of Perdsmon
inniel Astrat
di t
ne poli found w
moh cies
in), Diistr
vatis
iioonn) 1, S
(uAbdcm
iitnhiisnt trat
he Cive
alifornia
S(M
erOUvic
)e R.
ules), Article 2 (Travel Expenses), and employee Memoranda oh
f apU
tnedrer 1 (
stGanen
derin
al Cg
ivil
Tu1
s2
he we
DChen
A h pars coc
oesmp
sinil
ge td
r aav g
el exuide
p t
eno a
sse si
cstlai
inm
ins. T
terhpe Dret
CinA
g T trhave v
el Gario
uiuds p
.e is
o plic
rieov
s,id w
ehd
i asch
iAs wpp
he
an
tdix sta
ff
22
23
SECTION IX.
LIST OF APPENDICES
APPENDIX 1 DCA Guide to the Bagley-Keene Open Meeting Act APPENDIX 2 CBA-Appointed Liaison Committee Meeting Survey APPENDIX 3 Committee Appointment Conflict Statement APPENDIX 4 Committee Skills Matrix (EAC version provided for example purposes) APPENDIX 5 Committee Member Evaluation APPENDIX 6 Committee Member Interest Survey APPENDIX 7 Committee Chairperson/Vice-Chairperson Evaluation
APPENDIX 8 Paperwork to Complete Upon Appointment (multiple documents) APPENDIX 9 Form 700 – Statement of Economic Interests APPENDIX 10 SWABIZ Traveler Accountant Setup Information APPENDIX 11 Per Diem and Travel Expense Worksheet with Travel Reimbursement
Guidelines (Attachment) APPENDIX 12 DCA Travel Guide (Attachment)
California Board of Accountancy Report on the Activities for the Initial Licensing Unit
As of March 31, 2014
1
Initial Licensing Unit (ILU) Statistics
Individual License Applications FY 2011/12 FY 2012/13 FY 2013/14
CPA Licensure Applications Received by Type1
Type A 2,969 3,036 3,365
Type B 151 206 182
Type C 392 329 369
Type D 68 54 49
Type E 14 29 33
Total Received 3,594 3,654 3,998
Total Processed 3,241 3,474 3,982
Average Days to Process 15 25 26
Method of Licensure
Pathway 02 12 4 0
Pathway 1 – attest 405 416 423
Pathway 1 – general 499 543 684
Pathway 2 – with attest 795 756 766
Pathway 2 – without attest 1,530 1,755 2,108
New Requirements – attest -- -- 0
New Requirements – general -- -- 1
Firm License Applications FY 2011/12 FY 2012/13 FY 2013/14
Corporation
Total Received 257 221 167
Total Processed 223 174 155
1 Application Type
2 Although uncommon, the CBA does have occasion to issue licenses under Pathway 0 due to the
reissuance process.
QC Item IV. April 23, 2014
California Board of Accountancy Report on the Activities for the Initial Licensing Unit
As of March 31, 2014
2
Average Days to Process 8 14 12
Partnership
Total Received 125 89 76
Total Processed 106 70 74
Average Days to Process 8 14 12
Fictitious Name Permit
Total Received 178 169 149
Total Processed 156 105 116
Average Days to Process 8 14 12
Customer Service FY 2011/12 FY 2012/13 FY 2013/14
Telephone Calls Received 19,399 24,006 19,857
Emails Received 7,913 9,670 10,992
Certifications
Total Received 1,237 1,073 794
Total Processed 1,237 1,073 742
Average Days to Process 20 20 12
ILU Activities The Initial Licensing Unit (ILU) has started to see a decrease in the total number of
applications received for initial CPA licensure. While for January 2014 the total number of applications was still above average (428 received), it is down considerably from December 2013 (748 received).
In February 2014, ILU received its first batch of initial applications for CPA licensure from individuals applying under the new educational requirements.
On February 4, 2014, the Licensing Chief spoke at the California Society of CPAs Sacramento Chapter Student Luncheon. The engagement took place at California State University, Sacramento and was titled “2014 Education Requirements for CPA Licensure.”
The ILU is presently recruiting to fill an Office Technician position.