Patrick James Dorais

The meeting initiated with establishing a quorum and reading the CBA's mission statement, emphasizing consumer protection as the highest priority. Key agenda items included the discussion and approval of the minutes from the September 19, 2025, Committee on Professional Conduct meeting. Another significant discussion concerned the exposure draft on proposed revisions to the Statement on Standards for Continuing Professional Education (CPE) programs, jointly issued by AICPA and NASBA. Staff supported the consolidation of delivery modes and consideration of technology, including AI, noting that amendments indirectly address AI by requiring subject matter expert review for technology-produced content. The committee also discussed and subsequently approved a motion to rescind the prior September 2025 motion regarding regulatory text and approve new regulatory text and forms consistent with Assembly Bill 1175, directing staff to initiate the rulemaking process. This involved technical amendments to section 12.3A5 concerning required education subject areas.

The special meeting commenced with a roll call to establish a quorum. A key procedural item involved gaining consensus on the necessity to hold the meeting with less than ten days' notice, specifically to discuss pending litigation. The factual findings supporting this urgency cited substantial hardship to the board if delayed, the necessity for immediate conferral with legal counsel regarding litigation deadlines, and the risk of severely compromising the public interest's defense if action was postponed. Following this finding, the board moved to discuss future agenda items, including a request to establish a standing order for requesting argument from parties to any ALJ decision before entering close session. The meeting concluded with the board moving into a closed session to confer with legal counsel regarding pending litigation in Sacramento County Superior Court case number 23-V-004237.

The meeting commenced with a roll call confirming a quorum, followed by the Pledge of Allegiance. Public comments included a presentation regarding the "Operation Math Lift" program, which seeks volunteer retired and practicing engineers to assist struggling elementary school students with foundational math skills, and a request for the board to consider issuing an email notice about this volunteer opportunity to licensees. Another public comment congratulated a retiring staff member for her dedicated service to the board over many years, particularly with travel arrangements and general support. A licensed traffic engineer requested consideration to revise the title "traffic engineer" to "transportation engineer" to better reflect modern engineering practices encompassing all modes of travel. The administration report provided an update on the fiscal year-to-date financial status, noting an increase in projected year-end expenses primarily due to a new print contract, though the fund condition remained positive with an upward adjustment in months in reserve. During the enforcement report, it was noted that case volumes are increasing, particularly for investigations between one and three years, despite a previous staff reduction in enforcement and licensing positions. Discussions followed regarding the staff workload and the potential, though not immediate, for submitting a Budget Change Proposal (BCP) to regain lost positions based on increased complaint volume. Finally, a board member inquired about an increase in fraudulent complaints stemming from competing professionals, which the enforcement manager stated was not a noted trend.

The meeting commenced with the roll call and establishment of a quorum, followed by the reading of the CBA's mission statement and introductions for two new committee members. Key discussions included the approval of the February 14, 2025 meeting minutes and the proposal for 2026 meeting dates, favoring Wednesdays starting at 11 a.m. Reports were provided covering recent CBA meetings from March, May, and July 2025, detailing rulemaking proposals, changes to retired status licensing, and continuing education subject areas. Further reports summarized oversight activities for administering entities, noting minor timing issues with the Georgia Society of CPAs and recurring findings with the Michigan Association of CPAs regarding technical reviewer care. Finally, updates were provided on AICPA and NASBA website resources highlighting the transition from quality control to new quality management standards.

The meeting commenced with roll call and establishment of a quorum. The California Board of Accountancy's mission statement, prioritizing consumer protection, was read. Discussions covered the approval of the December 12, 2025, Peer Review Oversight Committee (PROC) meeting minutes. A report on recent California Board of Accountancy (CBA) meetings highlighted 2026 priorities, including the implementation of Assembly Bill 1175 regulations, monitoring Artificial Intelligence's intersection with accounting, updates to the PDM process, business modernization, and assessment of credit card processing fees. The CBA also approved a comment letter regarding NASBA's white paper on alternative practice structures involving private equity, and approved the 2026 outreach plan, which includes a meeting at California State University, East Bay. Reports on PROC oversight included observations of Report Acceptance Body (RAB) meetings and a peer review board meeting. Updates from the AICPA website noted the approval of Peer Review Standards Update Number Three (PRSU Number Three), which temporarily moves peer reviews for certain high-risk firms to the National Peer Review Committee (NPRC). Finally, volunteers were solicited for upcoming oversight activities, including AICPA Peer Review Board open sessions and oversight of out-of-state administering entities.