California Senate Bill SB691 Amended / Bill

 BILL NUMBER: SB 691AMENDED BILL TEXT AMENDED IN ASSEMBLY AUGUST 20, 2010 AMENDED IN SENATE JUNE 2, 2009 AMENDED IN SENATE JUNE 1, 2009 AMENDED IN SENATE APRIL 13, 2009 INTRODUCED BY Senator Yee  (   Principal   coauthors:   Senators   Alquist   and Harman  )   (   Principal coauthor:   Assembly Member   Torlakson   )  (Coauthors: Senators  Calderon     and Florez   Ashburn   and DeSaulnier  ) (Coauthors: Assembly Members  Ma     and Niello   Blumenfield,   Conway,   Gilmore,   Lieu,   Portantino,   Audra Strickland,   and Swanson  ) FEBRUARY 27, 2009  An act to add Section 5094.5 to the Business and Professions Code, relating to accountants.   An act to amend Section 152.3 of the Penal Code, relating to reporting crimes.  LEGISLATIVE COUNSEL'S DIGEST SB 691, as amended, Yee.  Accountants.   Reporting crimes.   Existing law, subject to exceptions, provides that any person who reasonably believes that he or she has observed the commission of a murder, rape, or lewd and lascivious act committed by use of force, violence, duress, menace, or fear of immediate and unlawful bodily injury on the victim or another person, where the victim of any of these crimes is under 14 years of age, shall notify a peace officer. Violation of these provisions is a misdemeanor punishable by a fine not exceeding $1,500 or incarceration not exceeding 6 months in a county jail, or both the fine and incarceration.   This bill would expand those provisions to apply when the victim of the offense observed is under 18 years of age, and would specify that this obligation to report crimes to a peace officer applies to sodomy, oral copulation, and sexual penetration, as specified, where those crimes are accomplished by use of force, violence, duress, menace, or fear of immediate and unlawful bodily injury on the victim or another person, and rape in concert. The bill would provide additional exceptions to the reporting requirement for domestic partners, for children under 12 years of age, and for victims of the offenses that are subject to reporting. The bill would provide that a violation of these reporting obligations may also be punished as an infraction by a fine of $250.   By expanding the scope of an existing crime, this bill would impose a state-mandated local program.   The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement.   This bill would provide that no reimbursement is required by this act for a specified reason.   Existing law provides for the licensure and regulation of accountants by the California Board of Accountancy in the Department of Consumer Affairs. Existing law requires an applicant for the certified public accountant license to comply with certain education, examination, and experience requirements under one of 2 provisions that set forth different standards, commonly referred to as the 2 "pathways." Existing law, under the first pathway, requires completion of a baccalaureate or higher degree conferred by a college or university with completion of at least 24 semester units in accounting and 24 semester units in business related subjects, board exam passage, and 2 years of qualifying experience. Existing law, under the 2nd pathway, imposes the same educational and examination requirements as the first pathway, but also requires proof of completion of at least 150 semester units, and instead accepts one year of qualifying experience.   Existing law, until January 1, 2011, allows an out-of-state accountant to engage in the practice of accountancy in this state without obtaining a certificate or license if the individual has practiced for at least 4 of the last 10 years, the individual is licensed in another state deemed substantially equivalent to this state under the 2nd pathway, or the individual's qualifications are determined to be substantially equivalent to this state's qualifications under the 2nd pathway.   On and after January 1, 2014, this bill would require that an applicant for licensure under the first pathway acknowledge, at the time he or she sits for the examination for that license, that his or her licensure under that pathway may not be considered substantially equivalent for purposes of engaging in the practice of accountancy in another state under a practice privilege. The bill would require that these provisions be interpreted to establish California as a substantially equivalent state for purposes of the laws of another state, and require that all individuals licensed before January 1, 2014, and all individuals licensed after January 1, 2014, under the 2nd pathway, not be required to individually establish substantial equivalency in any state. The bill would require the California Board of Accountancy to verify with each state that it will deem these requirements as being substantially equivalent under each state's practice privilege or reciprocity statutes. If the board concludes that any state disagrees with that assessment, the bill would require the board to make a specified report to the Legislature with regard to options for establishing substantial equivalency. Vote: majority. Appropriation: no. Fiscal committee: yes. State-mandated local program:  no   yes  . THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:  SECTION 1.   Section 152.3 of the   Penal Code   is amended to read:  152.3. (a) Any person who reasonably believes that he or she has observed the commission of any of the following offenses where the victim is a child under the  age of   14   18  years  of age  shall notify a peace officer, as defined in Chapter 4.5 (commencing with Section 830) of Title 3 of Part 2: (1) Murder. (2) Rape. (3) A violation of  paragraph (1)   Section 286, 288, 288a, or 289, accomplished by use  of  subdivision (b)   force, violence, duress, menace, or fear  of  Section 288 of   immediate and unlawful bodily injury on  the  Penal Code   victim or another person, or a violation of Section 264.1  . (b) This section shall not be construed to affect privileged relationships as provided by law. (c) The duty to notify a peace officer imposed pursuant to subdivision (a) is satisfied if the notification or an attempt to provide notice is made by telephone or any other means. (d) Failure to notify as required pursuant to subdivision (a) is a misdemeanor  and is  punishable by a fine of not more than one thousand five hundred dollars ($1,500), by imprisonment in a county jail for not more than six months, or by both that fine and  imprisonment   imprisonment, or is   an infraction punishable by a fine of two hundred fifty dollars ($250)  . (e) The requirements of this section shall not apply to the following:  (1) A victim of the offense subject to reporting pursuant to subdivision (a).   (1)   (2)  A person who is related to either the victim or the offender, including a husband, wife,  domestic partner,  parent, child, brother, sister, grandparent, grandchild, or other person related by consanguinity or affinity.  (2)   (3)  A person who fails to report based on a reasonable mistake of fact.  (3)   (4)  A person who fails to report based on a reasonable fear for his or her own safety or for the safety of his or her family.  (5) A child under 12 years of age.   SEC. 2.   No reimbursement is required by this act pursuant to Section 6 of Article XIII B of the California Constitution because the only costs that may be incurred by a local agency or school district will be incurred because this act creates a new crime or infraction, eliminates a crime or infraction, or changes the penalty for a crime or infraction, within the meaning of Section 17556 of the Government Code, or changes the definition of a crime within the meaning of Section 6 of Article XIII B of the California Constitution.   SECTION 1.   Section 5094.5 is added to the Business and Professions Code, to read: 5094.5. (a) Commencing January 1, 2014, an applicant for a certified public accountant license pursuant to Section 5092 shall acknowledge, at the time he or she sits for the examination for that license, that licensure under that section may not be considered substantially equivalent for purposes of practice privileges in states that require 150 semester units or hours for licensure. This subdivision, in conjunction with Section 5093, shall be interpreted to establish California, as a state, as substantially equivalent to every state that has adopted 150 semester units or hours as the only educational pathway available for licensure in that state, such that no individual licensed in California prior to January 1, 2014, and no individual licensed pursuant to Section 5093 subsequent to January 1, 2014, shall be required to individually establish substantial equivalence in any other state. (b) The board shall verify with each state that the provisions of subdivision (a), in conjunction with Section 5093, establish California, as a state, as substantially equivalent under each state' s practice privilege or reciprocity statutes, such that no individual licensed in California prior to January 1, 2014, and no individual licensed pursuant to Section 5093 after January 1, 2014, shall be required to individually establish substantial equivalence in any other state. The board shall perform this function with existing resources. (c) If the board concludes that any state does not consider the provisions of subdivision (a) as sufficient to establish California, as a state, as substantially equivalent as set forth in subdivision (b), then the board shall immediately report that fact to the Legislature, shall identify the states, summarize their reasons, and provide options for California to establish substantial equivalency as set forth in subdivision (b).