Section 19811 - Qualifications of Auditors(a) Each audit shall be made by a certified public accountant or a public accountant, licensed by the California Board of Accountancy, and selected by the local education agency from a directory of certified public accountants and public accountants deemed by the Controller as qualified to conduct audits of local education agencies published by the Controller not later than December 31 of each year.(b) Except as provided in subdivision (d) of Education Code Section 41320.1, it is unlawful for a public accounting firm to provide audit services to a local educational agency if the lead audit partner, or coordinating audit partner, having primary responsibility for the audit, or the audit partner responsible for reviewing the audit, has performed audit services for that local educational agency in each of the six previous fiscal years. The Education Audit Appeals Panel may waive this requirement if the panel finds that no otherwise eligible auditor is available to perform the audit.Cal. Code Regs. Tit. 5, § 19811
1. New section filed 3-15-2004 as an emergency; operative 3-15-2004 (Register 2004, No. 12). A Certificate of Compliance must be transmitted to OAL by 7-13-2004 or emergency language will be repealed by operation of law on the following day.
2. Certificate of Compliance as to 3-15-2004 order transmitted to OAL 5-6-2004 and filed 6-23-2004 (Register 2004, No. 26). Note: Authority cited: Section 14502.1, Education Code. Reference: Section 41020, Education Code.
1. New section filed 3-15-2004 as an emergency; operative 3-15-2004 (Register 2004, No. 12). A Certificate of Compliance must be transmitted to OAL by 7-13-2004 or emergency language will be repealed by operation of law on the following day.
2. Certificate of Compliance as to 3-15-2004 order transmitted to OAL 5-6-2004 and filed 6-23-2004 (Register 2004, No. 26).