§ 60824. Qualified Independent Auditor.

(a) “Qualified independent auditor” means an independent auditor currently employed by the State who satisfies all of the following requirements:

(1) Currently holds an active license issued by the California Board of Accountancy.

(2) By the time of selection to serve on the panel will have acquired at least ten years of experience practicing the skills of an independent auditor.

(3) Does not have a conflict of interest as defined in subdivision (a) of section 8252 of the Government Code.

(b) As used in this section:

(1) “Independent auditor currently employed by the State” means an auditor who is currently employed as a permanent employee of the Bureau of State Audits, which, as provided in section 8543 of the Government Code, is independent of the executive branch and legislative control.

(2) “Experience practicing the skills of an independent auditor” means experience acquired while working as an auditor or investigative auditor for the Bureau of State Audits, for its predecessor, the California Auditor General, or for some other agency of state government, provided that such other agency conducted audits of private entities, local governmental entities, or state departments that were external to itself although under its oversight or investigative authority.

HISTORY

1. New section filed 11-5-2009; operative 11-6-2009 pursuant to Government Code section 11343.4 (Register 2009, No. 45).

Note

Note: Authority cited: Section 8546, Government Code. Reference: Section 8252, Government Code.