Amended IN Senate March 26, 2025 CALIFORNIA LEGISLATURE 20252026 REGULAR SESSION Senate Bill No. 47Introduced by Senator UmbergDecember 12, 2024 An act to amend Section 452 of the Evidence Code, relating to evidence. 6145 of the Business and Professions Code, relating to the State Bar.LEGISLATIVE COUNSEL'S DIGESTSB 47, as amended, Umberg. Evidence: judicial notice. February 2025 bar exam: audit.The State Bar Act provides for the licensure and regulation of attorneys by the State Bar of California (State Bar), a public corporation governed by a board of trustees. The act sets forth the requirements for a license to practice law in California, including passing the general bar examination. The act requires the board of trustees to contract with the California State Auditor every 2 years to conduct a performance audit of the State Bars operations.This bill would require the California State Auditor to conduct an audit of the February 2025 bar exam and to submit the audit as soon as possible to the board of trustees, the Chief Justice of the Supreme Court, and to the Assembly and Senate Committees on Judiciary. The bill would require the State Bar to provide the California State Auditor with the funding necessary to cover the costs of the audit.Existing law specifies various matters which may be subject to judicial notice in a court of law, such as the laws of any state of the United States, official acts of the legislative, executive, and judicial departments of the United States and of any state of the United States, and facts and propositions of generalized knowledge that cannot reasonably be the subject of dispute.This bill would make a technical, nonsubstantive change to this provision.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: NO Local Program: NO Bill TextThe people of the State of California do enact as follows:SECTION 1. Section 6145 of the Business and Professions Code is amended to read:6145. (a) The board shall engage the services of an independent national or regional public accounting firm with at least five years of experience in governmental auditing for an audit of its financial statement for each fiscal year. The financial statement shall be promptly certified under oath by the chief financial officer of the State Bar, and a copy of the audit and financial statement shall be submitted annually, on or before May 31, to the board, to the Chief Justice of the Supreme Court, and to the Assembly and Senate Committees on Judiciary.The audit also shall examine the receipts and expenditures of the State Bar to ensure that the funds collected on behalf of the Conference of Delegates of California Bar Associations as the independent successor entity to the former Conference of Delegates of the State Bar are conveyed to that entity, that the State Bar has been paid or reimbursed for the full cost of any administrative and support services provided to the successor entity, including the collection of fees or donations on its behalf, and that no mandatory fees are being used to fund the activities of the successor entity.In selecting the accounting firm, the board shall consider the value of continuity, along with the risk that continued long-term engagements of an accounting firm may affect the independence of that firm.(b) The board shall contract with the California State Auditors Office to conduct a performance audit of the State Bars operations from July 1, 2000, to December 31, 2000, inclusive. A copy of the performance audit shall be submitted by May 1, 2001, to the board, to the Chief Justice of the Supreme Court, and to the Assembly and Senate Committees on Judiciary.Every two years thereafter, the board shall contract with the California State Auditors Office to conduct a performance audit of the State Bars operations for the respective fiscal year, commencing with January 1, 2002, to December 31, 2002, inclusive. A copy of the performance audit shall be submitted within 120 days of the close of the fiscal year for which the audit was performed to the board, to the Chief Justice of the Supreme Court, and to the Assembly and Senate Committees on Judiciary.For the purposes of this subdivision, the California State Auditors Office may contract with a third party to conduct the performance audit. This subdivision is not intended to reduce the number of audits the California State Auditors Office may otherwise be able to conduct.(c) (1) For the 2023 audit required pursuant to subdivision (b), the California State Auditors Office shall conduct a performance audit of the State Bar as set forth in this subdivision. The State Bar shall provide technical assistance, data, or information as requested by the California State Auditor. It is the intent of the Legislature that this audit may be reviewed in conjunction with the legislation that authorizes the State Bars licensing fee in 2023.(2) The audit shall evaluate each program or division of the State Bar receiving support from the annual State Bar licensing fees and other fees required of active and inactive licensees.(3) The audit shall, at minimum, include all of the following for each program or division described by paragraph (2):(A) An assessment of how much fee revenue, staff, and resources are currently budgeted and subsequently expended to perform existing tasks and responsibilities.(B) An assessment of whether the State Bar has appropriate program performance measures in place and how these measures are used for budgeting purposes.(C) An assessment of the usage of any real property sold by the State Bar.(D) A review of the State Bars cost allocation plan used to allocate administrative costs.(E) A review of any proposals for additional funding or resources requested by the State Bar to determine whether these proposals are necessary to meet the State Bars public protection function, as well as the accuracy of identified associated funding needs, after reviewing how existing resources are used.(F) A calculation of how much fee revenue would be needed from each State Bar active and inactive licensee to fully offset State Bar costs to perform existing tasks and responsibilities and to support additional proposed expenditures determined to be necessary to meet the State Bars public protection function. This calculation shall take into account any proposed business process reengineering, reallocations, or efficiencies identified by the California State Auditor.(4) The audit shall include an evaluation of how the State Bar administers discipline cases that require an outside investigator or prosecutor and how that process can be improved, including the cost-effectiveness and timeliness of such investigations and prosecutions.(5) The audit required by this subdivision shall be submitted by April 15, 2023, to the board of trustees, the Chief Justice of the Supreme Court, and to the Assembly and Senate Committees on Judiciary.(6) The State Bar shall use existing resources to reimburse the California State Auditors Office for the costs of conducting the audit required by this subdivision.(d) (1) The California State Auditor shall conduct an audit of the February 2025 bar exam to evaluate the administration of the February 2025 bar exam and how the problems with the exam occurred.(2) The audit required by this subdivision shall be submitted as soon as possible to the board of trustees, the Chief Justice of the Supreme Court, and to the Assembly and Senate Committees on Judiciary pursuant to Section 9795 of the Government Code.(3) Notwithstanding Section 8544.5 of the Government Code or any other law, the costs of conducting the audit required by this subdivision shall not be paid from the State Audit Fund. The State Bar shall use existing resources to provide the California State Auditor with the funding necessary to cover the costs of the audit.SECTION 1.Section 452 of the Evidence Code is amended to read:452.Judicial notice may be taken of any of the following matters to the extent that they are not embraced within Section 451:(a)The decisional, constitutional, and statutory law of any state of the United States and the resolutions and private acts of the Congress of the United States and of the Legislature of this state.(b)Regulations and legislative enactments issued by or under the authority of the United States or any public entity in the United States.(c)Official acts of the legislative, executive, and judicial departments of the United States and of any state of the United States.(d)Records of (1) any court of this state or (2) any court of record of the United States or of any state of the United States.(e)Rules of court of (1) any court of this state or (2) any court of record of the United States or of any state of the United States.(f)The law of an organization of nations and of foreign nations and public entities in foreign nations.(g)Facts and propositions that are of such common knowledge within the territorial jurisdiction of the court that they cannot reasonably be the subject of dispute.(h)Facts and propositions that are not reasonably subject to dispute and are capable of immediate and accurate determination by resort to sources of reasonably indisputable accuracy. Amended IN Senate March 26, 2025 CALIFORNIA LEGISLATURE 20252026 REGULAR SESSION Senate Bill No. 47Introduced by Senator UmbergDecember 12, 2024 An act to amend Section 452 of the Evidence Code, relating to evidence. 6145 of the Business and Professions Code, relating to the State Bar.LEGISLATIVE COUNSEL'S DIGESTSB 47, as amended, Umberg. Evidence: judicial notice. February 2025 bar exam: audit.The State Bar Act provides for the licensure and regulation of attorneys by the State Bar of California (State Bar), a public corporation governed by a board of trustees. The act sets forth the requirements for a license to practice law in California, including passing the general bar examination. The act requires the board of trustees to contract with the California State Auditor every 2 years to conduct a performance audit of the State Bars operations.This bill would require the California State Auditor to conduct an audit of the February 2025 bar exam and to submit the audit as soon as possible to the board of trustees, the Chief Justice of the Supreme Court, and to the Assembly and Senate Committees on Judiciary. The bill would require the State Bar to provide the California State Auditor with the funding necessary to cover the costs of the audit.Existing law specifies various matters which may be subject to judicial notice in a court of law, such as the laws of any state of the United States, official acts of the legislative, executive, and judicial departments of the United States and of any state of the United States, and facts and propositions of generalized knowledge that cannot reasonably be the subject of dispute.This bill would make a technical, nonsubstantive change to this provision.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: NO Local Program: NO Amended IN Senate March 26, 2025 Amended IN Senate March 26, 2025 CALIFORNIA LEGISLATURE 20252026 REGULAR SESSION Senate Bill No. 47 Introduced by Senator UmbergDecember 12, 2024 Introduced by Senator Umberg December 12, 2024 An act to amend Section 452 of the Evidence Code, relating to evidence. 6145 of the Business and Professions Code, relating to the State Bar. LEGISLATIVE COUNSEL'S DIGEST ## LEGISLATIVE COUNSEL'S DIGEST SB 47, as amended, Umberg. Evidence: judicial notice. February 2025 bar exam: audit. The State Bar Act provides for the licensure and regulation of attorneys by the State Bar of California (State Bar), a public corporation governed by a board of trustees. The act sets forth the requirements for a license to practice law in California, including passing the general bar examination. The act requires the board of trustees to contract with the California State Auditor every 2 years to conduct a performance audit of the State Bars operations.This bill would require the California State Auditor to conduct an audit of the February 2025 bar exam and to submit the audit as soon as possible to the board of trustees, the Chief Justice of the Supreme Court, and to the Assembly and Senate Committees on Judiciary. The bill would require the State Bar to provide the California State Auditor with the funding necessary to cover the costs of the audit.Existing law specifies various matters which may be subject to judicial notice in a court of law, such as the laws of any state of the United States, official acts of the legislative, executive, and judicial departments of the United States and of any state of the United States, and facts and propositions of generalized knowledge that cannot reasonably be the subject of dispute.This bill would make a technical, nonsubstantive change to this provision. The State Bar Act provides for the licensure and regulation of attorneys by the State Bar of California (State Bar), a public corporation governed by a board of trustees. The act sets forth the requirements for a license to practice law in California, including passing the general bar examination. The act requires the board of trustees to contract with the California State Auditor every 2 years to conduct a performance audit of the State Bars operations. This bill would require the California State Auditor to conduct an audit of the February 2025 bar exam and to submit the audit as soon as possible to the board of trustees, the Chief Justice of the Supreme Court, and to the Assembly and Senate Committees on Judiciary. The bill would require the State Bar to provide the California State Auditor with the funding necessary to cover the costs of the audit. Existing law specifies various matters which may be subject to judicial notice in a court of law, such as the laws of any state of the United States, official acts of the legislative, executive, and judicial departments of the United States and of any state of the United States, and facts and propositions of generalized knowledge that cannot reasonably be the subject of dispute. This bill would make a technical, nonsubstantive change to this provision. ## Digest Key ## Bill Text The people of the State of California do enact as follows:SECTION 1. Section 6145 of the Business and Professions Code is amended to read:6145. (a) The board shall engage the services of an independent national or regional public accounting firm with at least five years of experience in governmental auditing for an audit of its financial statement for each fiscal year. The financial statement shall be promptly certified under oath by the chief financial officer of the State Bar, and a copy of the audit and financial statement shall be submitted annually, on or before May 31, to the board, to the Chief Justice of the Supreme Court, and to the Assembly and Senate Committees on Judiciary.The audit also shall examine the receipts and expenditures of the State Bar to ensure that the funds collected on behalf of the Conference of Delegates of California Bar Associations as the independent successor entity to the former Conference of Delegates of the State Bar are conveyed to that entity, that the State Bar has been paid or reimbursed for the full cost of any administrative and support services provided to the successor entity, including the collection of fees or donations on its behalf, and that no mandatory fees are being used to fund the activities of the successor entity.In selecting the accounting firm, the board shall consider the value of continuity, along with the risk that continued long-term engagements of an accounting firm may affect the independence of that firm.(b) The board shall contract with the California State Auditors Office to conduct a performance audit of the State Bars operations from July 1, 2000, to December 31, 2000, inclusive. A copy of the performance audit shall be submitted by May 1, 2001, to the board, to the Chief Justice of the Supreme Court, and to the Assembly and Senate Committees on Judiciary.Every two years thereafter, the board shall contract with the California State Auditors Office to conduct a performance audit of the State Bars operations for the respective fiscal year, commencing with January 1, 2002, to December 31, 2002, inclusive. A copy of the performance audit shall be submitted within 120 days of the close of the fiscal year for which the audit was performed to the board, to the Chief Justice of the Supreme Court, and to the Assembly and Senate Committees on Judiciary.For the purposes of this subdivision, the California State Auditors Office may contract with a third party to conduct the performance audit. This subdivision is not intended to reduce the number of audits the California State Auditors Office may otherwise be able to conduct.(c) (1) For the 2023 audit required pursuant to subdivision (b), the California State Auditors Office shall conduct a performance audit of the State Bar as set forth in this subdivision. The State Bar shall provide technical assistance, data, or information as requested by the California State Auditor. It is the intent of the Legislature that this audit may be reviewed in conjunction with the legislation that authorizes the State Bars licensing fee in 2023.(2) The audit shall evaluate each program or division of the State Bar receiving support from the annual State Bar licensing fees and other fees required of active and inactive licensees.(3) The audit shall, at minimum, include all of the following for each program or division described by paragraph (2):(A) An assessment of how much fee revenue, staff, and resources are currently budgeted and subsequently expended to perform existing tasks and responsibilities.(B) An assessment of whether the State Bar has appropriate program performance measures in place and how these measures are used for budgeting purposes.(C) An assessment of the usage of any real property sold by the State Bar.(D) A review of the State Bars cost allocation plan used to allocate administrative costs.(E) A review of any proposals for additional funding or resources requested by the State Bar to determine whether these proposals are necessary to meet the State Bars public protection function, as well as the accuracy of identified associated funding needs, after reviewing how existing resources are used.(F) A calculation of how much fee revenue would be needed from each State Bar active and inactive licensee to fully offset State Bar costs to perform existing tasks and responsibilities and to support additional proposed expenditures determined to be necessary to meet the State Bars public protection function. This calculation shall take into account any proposed business process reengineering, reallocations, or efficiencies identified by the California State Auditor.(4) The audit shall include an evaluation of how the State Bar administers discipline cases that require an outside investigator or prosecutor and how that process can be improved, including the cost-effectiveness and timeliness of such investigations and prosecutions.(5) The audit required by this subdivision shall be submitted by April 15, 2023, to the board of trustees, the Chief Justice of the Supreme Court, and to the Assembly and Senate Committees on Judiciary.(6) The State Bar shall use existing resources to reimburse the California State Auditors Office for the costs of conducting the audit required by this subdivision.(d) (1) The California State Auditor shall conduct an audit of the February 2025 bar exam to evaluate the administration of the February 2025 bar exam and how the problems with the exam occurred.(2) The audit required by this subdivision shall be submitted as soon as possible to the board of trustees, the Chief Justice of the Supreme Court, and to the Assembly and Senate Committees on Judiciary pursuant to Section 9795 of the Government Code.(3) Notwithstanding Section 8544.5 of the Government Code or any other law, the costs of conducting the audit required by this subdivision shall not be paid from the State Audit Fund. The State Bar shall use existing resources to provide the California State Auditor with the funding necessary to cover the costs of the audit.SECTION 1.Section 452 of the Evidence Code is amended to read:452.Judicial notice may be taken of any of the following matters to the extent that they are not embraced within Section 451:(a)The decisional, constitutional, and statutory law of any state of the United States and the resolutions and private acts of the Congress of the United States and of the Legislature of this state.(b)Regulations and legislative enactments issued by or under the authority of the United States or any public entity in the United States.(c)Official acts of the legislative, executive, and judicial departments of the United States and of any state of the United States.(d)Records of (1) any court of this state or (2) any court of record of the United States or of any state of the United States.(e)Rules of court of (1) any court of this state or (2) any court of record of the United States or of any state of the United States.(f)The law of an organization of nations and of foreign nations and public entities in foreign nations.(g)Facts and propositions that are of such common knowledge within the territorial jurisdiction of the court that they cannot reasonably be the subject of dispute.(h)Facts and propositions that are not reasonably subject to dispute and are capable of immediate and accurate determination by resort to sources of reasonably indisputable accuracy. The people of the State of California do enact as follows: ## The people of the State of California do enact as follows: SECTION 1. Section 6145 of the Business and Professions Code is amended to read:6145. (a) The board shall engage the services of an independent national or regional public accounting firm with at least five years of experience in governmental auditing for an audit of its financial statement for each fiscal year. The financial statement shall be promptly certified under oath by the chief financial officer of the State Bar, and a copy of the audit and financial statement shall be submitted annually, on or before May 31, to the board, to the Chief Justice of the Supreme Court, and to the Assembly and Senate Committees on Judiciary.The audit also shall examine the receipts and expenditures of the State Bar to ensure that the funds collected on behalf of the Conference of Delegates of California Bar Associations as the independent successor entity to the former Conference of Delegates of the State Bar are conveyed to that entity, that the State Bar has been paid or reimbursed for the full cost of any administrative and support services provided to the successor entity, including the collection of fees or donations on its behalf, and that no mandatory fees are being used to fund the activities of the successor entity.In selecting the accounting firm, the board shall consider the value of continuity, along with the risk that continued long-term engagements of an accounting firm may affect the independence of that firm.(b) The board shall contract with the California State Auditors Office to conduct a performance audit of the State Bars operations from July 1, 2000, to December 31, 2000, inclusive. A copy of the performance audit shall be submitted by May 1, 2001, to the board, to the Chief Justice of the Supreme Court, and to the Assembly and Senate Committees on Judiciary.Every two years thereafter, the board shall contract with the California State Auditors Office to conduct a performance audit of the State Bars operations for the respective fiscal year, commencing with January 1, 2002, to December 31, 2002, inclusive. A copy of the performance audit shall be submitted within 120 days of the close of the fiscal year for which the audit was performed to the board, to the Chief Justice of the Supreme Court, and to the Assembly and Senate Committees on Judiciary.For the purposes of this subdivision, the California State Auditors Office may contract with a third party to conduct the performance audit. This subdivision is not intended to reduce the number of audits the California State Auditors Office may otherwise be able to conduct.(c) (1) For the 2023 audit required pursuant to subdivision (b), the California State Auditors Office shall conduct a performance audit of the State Bar as set forth in this subdivision. The State Bar shall provide technical assistance, data, or information as requested by the California State Auditor. It is the intent of the Legislature that this audit may be reviewed in conjunction with the legislation that authorizes the State Bars licensing fee in 2023.(2) The audit shall evaluate each program or division of the State Bar receiving support from the annual State Bar licensing fees and other fees required of active and inactive licensees.(3) The audit shall, at minimum, include all of the following for each program or division described by paragraph (2):(A) An assessment of how much fee revenue, staff, and resources are currently budgeted and subsequently expended to perform existing tasks and responsibilities.(B) An assessment of whether the State Bar has appropriate program performance measures in place and how these measures are used for budgeting purposes.(C) An assessment of the usage of any real property sold by the State Bar.(D) A review of the State Bars cost allocation plan used to allocate administrative costs.(E) A review of any proposals for additional funding or resources requested by the State Bar to determine whether these proposals are necessary to meet the State Bars public protection function, as well as the accuracy of identified associated funding needs, after reviewing how existing resources are used.(F) A calculation of how much fee revenue would be needed from each State Bar active and inactive licensee to fully offset State Bar costs to perform existing tasks and responsibilities and to support additional proposed expenditures determined to be necessary to meet the State Bars public protection function. This calculation shall take into account any proposed business process reengineering, reallocations, or efficiencies identified by the California State Auditor.(4) The audit shall include an evaluation of how the State Bar administers discipline cases that require an outside investigator or prosecutor and how that process can be improved, including the cost-effectiveness and timeliness of such investigations and prosecutions.(5) The audit required by this subdivision shall be submitted by April 15, 2023, to the board of trustees, the Chief Justice of the Supreme Court, and to the Assembly and Senate Committees on Judiciary.(6) The State Bar shall use existing resources to reimburse the California State Auditors Office for the costs of conducting the audit required by this subdivision.(d) (1) The California State Auditor shall conduct an audit of the February 2025 bar exam to evaluate the administration of the February 2025 bar exam and how the problems with the exam occurred.(2) The audit required by this subdivision shall be submitted as soon as possible to the board of trustees, the Chief Justice of the Supreme Court, and to the Assembly and Senate Committees on Judiciary pursuant to Section 9795 of the Government Code.(3) Notwithstanding Section 8544.5 of the Government Code or any other law, the costs of conducting the audit required by this subdivision shall not be paid from the State Audit Fund. The State Bar shall use existing resources to provide the California State Auditor with the funding necessary to cover the costs of the audit. SECTION 1. Section 6145 of the Business and Professions Code is amended to read: ### SECTION 1. 6145. (a) The board shall engage the services of an independent national or regional public accounting firm with at least five years of experience in governmental auditing for an audit of its financial statement for each fiscal year. The financial statement shall be promptly certified under oath by the chief financial officer of the State Bar, and a copy of the audit and financial statement shall be submitted annually, on or before May 31, to the board, to the Chief Justice of the Supreme Court, and to the Assembly and Senate Committees on Judiciary.The audit also shall examine the receipts and expenditures of the State Bar to ensure that the funds collected on behalf of the Conference of Delegates of California Bar Associations as the independent successor entity to the former Conference of Delegates of the State Bar are conveyed to that entity, that the State Bar has been paid or reimbursed for the full cost of any administrative and support services provided to the successor entity, including the collection of fees or donations on its behalf, and that no mandatory fees are being used to fund the activities of the successor entity.In selecting the accounting firm, the board shall consider the value of continuity, along with the risk that continued long-term engagements of an accounting firm may affect the independence of that firm.(b) The board shall contract with the California State Auditors Office to conduct a performance audit of the State Bars operations from July 1, 2000, to December 31, 2000, inclusive. A copy of the performance audit shall be submitted by May 1, 2001, to the board, to the Chief Justice of the Supreme Court, and to the Assembly and Senate Committees on Judiciary.Every two years thereafter, the board shall contract with the California State Auditors Office to conduct a performance audit of the State Bars operations for the respective fiscal year, commencing with January 1, 2002, to December 31, 2002, inclusive. A copy of the performance audit shall be submitted within 120 days of the close of the fiscal year for which the audit was performed to the board, to the Chief Justice of the Supreme Court, and to the Assembly and Senate Committees on Judiciary.For the purposes of this subdivision, the California State Auditors Office may contract with a third party to conduct the performance audit. This subdivision is not intended to reduce the number of audits the California State Auditors Office may otherwise be able to conduct.(c) (1) For the 2023 audit required pursuant to subdivision (b), the California State Auditors Office shall conduct a performance audit of the State Bar as set forth in this subdivision. The State Bar shall provide technical assistance, data, or information as requested by the California State Auditor. It is the intent of the Legislature that this audit may be reviewed in conjunction with the legislation that authorizes the State Bars licensing fee in 2023.(2) The audit shall evaluate each program or division of the State Bar receiving support from the annual State Bar licensing fees and other fees required of active and inactive licensees.(3) The audit shall, at minimum, include all of the following for each program or division described by paragraph (2):(A) An assessment of how much fee revenue, staff, and resources are currently budgeted and subsequently expended to perform existing tasks and responsibilities.(B) An assessment of whether the State Bar has appropriate program performance measures in place and how these measures are used for budgeting purposes.(C) An assessment of the usage of any real property sold by the State Bar.(D) A review of the State Bars cost allocation plan used to allocate administrative costs.(E) A review of any proposals for additional funding or resources requested by the State Bar to determine whether these proposals are necessary to meet the State Bars public protection function, as well as the accuracy of identified associated funding needs, after reviewing how existing resources are used.(F) A calculation of how much fee revenue would be needed from each State Bar active and inactive licensee to fully offset State Bar costs to perform existing tasks and responsibilities and to support additional proposed expenditures determined to be necessary to meet the State Bars public protection function. This calculation shall take into account any proposed business process reengineering, reallocations, or efficiencies identified by the California State Auditor.(4) The audit shall include an evaluation of how the State Bar administers discipline cases that require an outside investigator or prosecutor and how that process can be improved, including the cost-effectiveness and timeliness of such investigations and prosecutions.(5) The audit required by this subdivision shall be submitted by April 15, 2023, to the board of trustees, the Chief Justice of the Supreme Court, and to the Assembly and Senate Committees on Judiciary.(6) The State Bar shall use existing resources to reimburse the California State Auditors Office for the costs of conducting the audit required by this subdivision.(d) (1) The California State Auditor shall conduct an audit of the February 2025 bar exam to evaluate the administration of the February 2025 bar exam and how the problems with the exam occurred.(2) The audit required by this subdivision shall be submitted as soon as possible to the board of trustees, the Chief Justice of the Supreme Court, and to the Assembly and Senate Committees on Judiciary pursuant to Section 9795 of the Government Code.(3) Notwithstanding Section 8544.5 of the Government Code or any other law, the costs of conducting the audit required by this subdivision shall not be paid from the State Audit Fund. The State Bar shall use existing resources to provide the California State Auditor with the funding necessary to cover the costs of the audit. 6145. (a) The board shall engage the services of an independent national or regional public accounting firm with at least five years of experience in governmental auditing for an audit of its financial statement for each fiscal year. The financial statement shall be promptly certified under oath by the chief financial officer of the State Bar, and a copy of the audit and financial statement shall be submitted annually, on or before May 31, to the board, to the Chief Justice of the Supreme Court, and to the Assembly and Senate Committees on Judiciary.The audit also shall examine the receipts and expenditures of the State Bar to ensure that the funds collected on behalf of the Conference of Delegates of California Bar Associations as the independent successor entity to the former Conference of Delegates of the State Bar are conveyed to that entity, that the State Bar has been paid or reimbursed for the full cost of any administrative and support services provided to the successor entity, including the collection of fees or donations on its behalf, and that no mandatory fees are being used to fund the activities of the successor entity.In selecting the accounting firm, the board shall consider the value of continuity, along with the risk that continued long-term engagements of an accounting firm may affect the independence of that firm.(b) The board shall contract with the California State Auditors Office to conduct a performance audit of the State Bars operations from July 1, 2000, to December 31, 2000, inclusive. A copy of the performance audit shall be submitted by May 1, 2001, to the board, to the Chief Justice of the Supreme Court, and to the Assembly and Senate Committees on Judiciary.Every two years thereafter, the board shall contract with the California State Auditors Office to conduct a performance audit of the State Bars operations for the respective fiscal year, commencing with January 1, 2002, to December 31, 2002, inclusive. A copy of the performance audit shall be submitted within 120 days of the close of the fiscal year for which the audit was performed to the board, to the Chief Justice of the Supreme Court, and to the Assembly and Senate Committees on Judiciary.For the purposes of this subdivision, the California State Auditors Office may contract with a third party to conduct the performance audit. This subdivision is not intended to reduce the number of audits the California State Auditors Office may otherwise be able to conduct.(c) (1) For the 2023 audit required pursuant to subdivision (b), the California State Auditors Office shall conduct a performance audit of the State Bar as set forth in this subdivision. The State Bar shall provide technical assistance, data, or information as requested by the California State Auditor. It is the intent of the Legislature that this audit may be reviewed in conjunction with the legislation that authorizes the State Bars licensing fee in 2023.(2) The audit shall evaluate each program or division of the State Bar receiving support from the annual State Bar licensing fees and other fees required of active and inactive licensees.(3) The audit shall, at minimum, include all of the following for each program or division described by paragraph (2):(A) An assessment of how much fee revenue, staff, and resources are currently budgeted and subsequently expended to perform existing tasks and responsibilities.(B) An assessment of whether the State Bar has appropriate program performance measures in place and how these measures are used for budgeting purposes.(C) An assessment of the usage of any real property sold by the State Bar.(D) A review of the State Bars cost allocation plan used to allocate administrative costs.(E) A review of any proposals for additional funding or resources requested by the State Bar to determine whether these proposals are necessary to meet the State Bars public protection function, as well as the accuracy of identified associated funding needs, after reviewing how existing resources are used.(F) A calculation of how much fee revenue would be needed from each State Bar active and inactive licensee to fully offset State Bar costs to perform existing tasks and responsibilities and to support additional proposed expenditures determined to be necessary to meet the State Bars public protection function. This calculation shall take into account any proposed business process reengineering, reallocations, or efficiencies identified by the California State Auditor.(4) The audit shall include an evaluation of how the State Bar administers discipline cases that require an outside investigator or prosecutor and how that process can be improved, including the cost-effectiveness and timeliness of such investigations and prosecutions.(5) The audit required by this subdivision shall be submitted by April 15, 2023, to the board of trustees, the Chief Justice of the Supreme Court, and to the Assembly and Senate Committees on Judiciary.(6) The State Bar shall use existing resources to reimburse the California State Auditors Office for the costs of conducting the audit required by this subdivision.(d) (1) The California State Auditor shall conduct an audit of the February 2025 bar exam to evaluate the administration of the February 2025 bar exam and how the problems with the exam occurred.(2) The audit required by this subdivision shall be submitted as soon as possible to the board of trustees, the Chief Justice of the Supreme Court, and to the Assembly and Senate Committees on Judiciary pursuant to Section 9795 of the Government Code.(3) Notwithstanding Section 8544.5 of the Government Code or any other law, the costs of conducting the audit required by this subdivision shall not be paid from the State Audit Fund. The State Bar shall use existing resources to provide the California State Auditor with the funding necessary to cover the costs of the audit. 6145. (a) The board shall engage the services of an independent national or regional public accounting firm with at least five years of experience in governmental auditing for an audit of its financial statement for each fiscal year. The financial statement shall be promptly certified under oath by the chief financial officer of the State Bar, and a copy of the audit and financial statement shall be submitted annually, on or before May 31, to the board, to the Chief Justice of the Supreme Court, and to the Assembly and Senate Committees on Judiciary.The audit also shall examine the receipts and expenditures of the State Bar to ensure that the funds collected on behalf of the Conference of Delegates of California Bar Associations as the independent successor entity to the former Conference of Delegates of the State Bar are conveyed to that entity, that the State Bar has been paid or reimbursed for the full cost of any administrative and support services provided to the successor entity, including the collection of fees or donations on its behalf, and that no mandatory fees are being used to fund the activities of the successor entity.In selecting the accounting firm, the board shall consider the value of continuity, along with the risk that continued long-term engagements of an accounting firm may affect the independence of that firm.(b) The board shall contract with the California State Auditors Office to conduct a performance audit of the State Bars operations from July 1, 2000, to December 31, 2000, inclusive. A copy of the performance audit shall be submitted by May 1, 2001, to the board, to the Chief Justice of the Supreme Court, and to the Assembly and Senate Committees on Judiciary.Every two years thereafter, the board shall contract with the California State Auditors Office to conduct a performance audit of the State Bars operations for the respective fiscal year, commencing with January 1, 2002, to December 31, 2002, inclusive. A copy of the performance audit shall be submitted within 120 days of the close of the fiscal year for which the audit was performed to the board, to the Chief Justice of the Supreme Court, and to the Assembly and Senate Committees on Judiciary.For the purposes of this subdivision, the California State Auditors Office may contract with a third party to conduct the performance audit. This subdivision is not intended to reduce the number of audits the California State Auditors Office may otherwise be able to conduct.(c) (1) For the 2023 audit required pursuant to subdivision (b), the California State Auditors Office shall conduct a performance audit of the State Bar as set forth in this subdivision. The State Bar shall provide technical assistance, data, or information as requested by the California State Auditor. It is the intent of the Legislature that this audit may be reviewed in conjunction with the legislation that authorizes the State Bars licensing fee in 2023.(2) The audit shall evaluate each program or division of the State Bar receiving support from the annual State Bar licensing fees and other fees required of active and inactive licensees.(3) The audit shall, at minimum, include all of the following for each program or division described by paragraph (2):(A) An assessment of how much fee revenue, staff, and resources are currently budgeted and subsequently expended to perform existing tasks and responsibilities.(B) An assessment of whether the State Bar has appropriate program performance measures in place and how these measures are used for budgeting purposes.(C) An assessment of the usage of any real property sold by the State Bar.(D) A review of the State Bars cost allocation plan used to allocate administrative costs.(E) A review of any proposals for additional funding or resources requested by the State Bar to determine whether these proposals are necessary to meet the State Bars public protection function, as well as the accuracy of identified associated funding needs, after reviewing how existing resources are used.(F) A calculation of how much fee revenue would be needed from each State Bar active and inactive licensee to fully offset State Bar costs to perform existing tasks and responsibilities and to support additional proposed expenditures determined to be necessary to meet the State Bars public protection function. This calculation shall take into account any proposed business process reengineering, reallocations, or efficiencies identified by the California State Auditor.(4) The audit shall include an evaluation of how the State Bar administers discipline cases that require an outside investigator or prosecutor and how that process can be improved, including the cost-effectiveness and timeliness of such investigations and prosecutions.(5) The audit required by this subdivision shall be submitted by April 15, 2023, to the board of trustees, the Chief Justice of the Supreme Court, and to the Assembly and Senate Committees on Judiciary.(6) The State Bar shall use existing resources to reimburse the California State Auditors Office for the costs of conducting the audit required by this subdivision.(d) (1) The California State Auditor shall conduct an audit of the February 2025 bar exam to evaluate the administration of the February 2025 bar exam and how the problems with the exam occurred.(2) The audit required by this subdivision shall be submitted as soon as possible to the board of trustees, the Chief Justice of the Supreme Court, and to the Assembly and Senate Committees on Judiciary pursuant to Section 9795 of the Government Code.(3) Notwithstanding Section 8544.5 of the Government Code or any other law, the costs of conducting the audit required by this subdivision shall not be paid from the State Audit Fund. The State Bar shall use existing resources to provide the California State Auditor with the funding necessary to cover the costs of the audit. 6145. (a) The board shall engage the services of an independent national or regional public accounting firm with at least five years of experience in governmental auditing for an audit of its financial statement for each fiscal year. The financial statement shall be promptly certified under oath by the chief financial officer of the State Bar, and a copy of the audit and financial statement shall be submitted annually, on or before May 31, to the board, to the Chief Justice of the Supreme Court, and to the Assembly and Senate Committees on Judiciary. The audit also shall examine the receipts and expenditures of the State Bar to ensure that the funds collected on behalf of the Conference of Delegates of California Bar Associations as the independent successor entity to the former Conference of Delegates of the State Bar are conveyed to that entity, that the State Bar has been paid or reimbursed for the full cost of any administrative and support services provided to the successor entity, including the collection of fees or donations on its behalf, and that no mandatory fees are being used to fund the activities of the successor entity. In selecting the accounting firm, the board shall consider the value of continuity, along with the risk that continued long-term engagements of an accounting firm may affect the independence of that firm. (b) The board shall contract with the California State Auditors Office to conduct a performance audit of the State Bars operations from July 1, 2000, to December 31, 2000, inclusive. A copy of the performance audit shall be submitted by May 1, 2001, to the board, to the Chief Justice of the Supreme Court, and to the Assembly and Senate Committees on Judiciary. Every two years thereafter, the board shall contract with the California State Auditors Office to conduct a performance audit of the State Bars operations for the respective fiscal year, commencing with January 1, 2002, to December 31, 2002, inclusive. A copy of the performance audit shall be submitted within 120 days of the close of the fiscal year for which the audit was performed to the board, to the Chief Justice of the Supreme Court, and to the Assembly and Senate Committees on Judiciary. For the purposes of this subdivision, the California State Auditors Office may contract with a third party to conduct the performance audit. This subdivision is not intended to reduce the number of audits the California State Auditors Office may otherwise be able to conduct. (c) (1) For the 2023 audit required pursuant to subdivision (b), the California State Auditors Office shall conduct a performance audit of the State Bar as set forth in this subdivision. The State Bar shall provide technical assistance, data, or information as requested by the California State Auditor. It is the intent of the Legislature that this audit may be reviewed in conjunction with the legislation that authorizes the State Bars licensing fee in 2023. (2) The audit shall evaluate each program or division of the State Bar receiving support from the annual State Bar licensing fees and other fees required of active and inactive licensees. (3) The audit shall, at minimum, include all of the following for each program or division described by paragraph (2): (A) An assessment of how much fee revenue, staff, and resources are currently budgeted and subsequently expended to perform existing tasks and responsibilities. (B) An assessment of whether the State Bar has appropriate program performance measures in place and how these measures are used for budgeting purposes. (C) An assessment of the usage of any real property sold by the State Bar. (D) A review of the State Bars cost allocation plan used to allocate administrative costs. (E) A review of any proposals for additional funding or resources requested by the State Bar to determine whether these proposals are necessary to meet the State Bars public protection function, as well as the accuracy of identified associated funding needs, after reviewing how existing resources are used. (F) A calculation of how much fee revenue would be needed from each State Bar active and inactive licensee to fully offset State Bar costs to perform existing tasks and responsibilities and to support additional proposed expenditures determined to be necessary to meet the State Bars public protection function. This calculation shall take into account any proposed business process reengineering, reallocations, or efficiencies identified by the California State Auditor. (4) The audit shall include an evaluation of how the State Bar administers discipline cases that require an outside investigator or prosecutor and how that process can be improved, including the cost-effectiveness and timeliness of such investigations and prosecutions. (5) The audit required by this subdivision shall be submitted by April 15, 2023, to the board of trustees, the Chief Justice of the Supreme Court, and to the Assembly and Senate Committees on Judiciary. (6) The State Bar shall use existing resources to reimburse the California State Auditors Office for the costs of conducting the audit required by this subdivision. (d) (1) The California State Auditor shall conduct an audit of the February 2025 bar exam to evaluate the administration of the February 2025 bar exam and how the problems with the exam occurred. (2) The audit required by this subdivision shall be submitted as soon as possible to the board of trustees, the Chief Justice of the Supreme Court, and to the Assembly and Senate Committees on Judiciary pursuant to Section 9795 of the Government Code. (3) Notwithstanding Section 8544.5 of the Government Code or any other law, the costs of conducting the audit required by this subdivision shall not be paid from the State Audit Fund. The State Bar shall use existing resources to provide the California State Auditor with the funding necessary to cover the costs of the audit. Judicial notice may be taken of any of the following matters to the extent that they are not embraced within Section 451: (a)The decisional, constitutional, and statutory law of any state of the United States and the resolutions and private acts of the Congress of the United States and of the Legislature of this state. (b)Regulations and legislative enactments issued by or under the authority of the United States or any public entity in the United States. (c)Official acts of the legislative, executive, and judicial departments of the United States and of any state of the United States. (d)Records of (1) any court of this state or (2) any court of record of the United States or of any state of the United States. (e)Rules of court of (1) any court of this state or (2) any court of record of the United States or of any state of the United States. (f)The law of an organization of nations and of foreign nations and public entities in foreign nations. (g)Facts and propositions that are of such common knowledge within the territorial jurisdiction of the court that they cannot reasonably be the subject of dispute. (h)Facts and propositions that are not reasonably subject to dispute and are capable of immediate and accurate determination by resort to sources of reasonably indisputable accuracy.