SECTIONS 26945-26946 - California Statutes

GOVERNMENT CODE

SECTION 26945-26946

26945. No person shall hereafter be elected or appointed to the
office of county auditor of any county unless the person meets at
least one of the following criteria:
(a) The person possesses a valid certificate issued by the
California Board of Accountancy under Chapter 1 (commencing with
Section 5000) of Division 3 of the Business and Professions Code
showing the person to be, and a permit authorizing the person to
practice as, a certified public accountant or as a public accountant.
(b) The person possesses a baccalaureate degree from an accredited
university, college, or other four-year institution, with a major in
accounting or its equivalent, as described in subdivision (a) of
Section 5081.1 of the Business and Professions Code, and has served
within the last five years in a senior fiscal management position in
a county, city, or other public agency, a private firm, or a
nonprofit organization, dealing with similar fiscal responsibilities,
for a continuous period of not less than three years.
(c) The person possesses a certificate issued by the Institute of
Internal Auditors showing the person to be a designated professional
internal auditor, with a minimum of 16 college semester units, or
their equivalent, in accounting, auditing, or finance.
(d) The person has served as county auditor, chief deputy county
auditor, or chief assistant county auditor for a continuous period of
not less than three years.

26945.1. (a) Any person serving in the capacity of county auditor
shall complete at least 40 hours of qualifying continuing education,
pursuant to subdivision (b), for each two-year period, beginning
January 1, 1998, and completing at least 10 hours in each year of the
two-year period. At least 20 of the 40 hours of continuing education
shall be obtained in governmental accounting, auditing, or related
subjects.
(b) Qualifying continuing education may be obtained in the areas
of accounting, auditing, or related subjects. In addition, qualifying
continuing education may be obtained in any other subject, if it can
be demonstrated that the specific educational program contributes to
professional competence.
(c) With respect to a county auditor who is a licensee of the
California Board of Accountancy, or of the accountancy licensing
authority of any other state, or who possesses a certificate issued
by the Institute of Internal Auditors, continuing education obtained
for purposes of renewal of the license or certificate may be applied
to satisfy the requirements of this section.

26946. The provisions of this article shall become effective in
only those counties in which, prior to the first day of the period
for filing declarations of candidacy for the office of county
auditor, the board of supervisors by a unanimous vote, at a regular
meeting with all members present, enacts an ordinance adopting the
provisions of this article. The ordinance so adopted may be repealed
by the board of supervisors at any time.