{"code":"GOV","codeName":"Government Code","section":"26945","citation":"Gov. Code, § 26945","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"TITLE 3. GOVERNMENT OF COUNTIES [23000. - 33205.]","url":"https://blackletter.si/government-code/title-3"},{"name":"DIVISION 2. OFFICERS [24000. - 28085.]","url":"https://blackletter.si/government-code/title-3/division-2"},{"name":"PART 3. OTHER OFFICERS [26500. - 27773.]","url":"https://blackletter.si/government-code/title-3/division-2/part-3"},{"name":"CHAPTER 4. Auditor [26900. - 26946.]","url":"https://blackletter.si/government-code/title-3/division-2/part-3/chapter-4"},{"name":"ARTICLE 4. Qualifications for Office [26945. - 26946.]","url":"https://blackletter.si/government-code/title-3/division-2/part-3/chapter-4/article-4"}],"history":"Amended by Stats. 2023, Ch. 669, Sec. 3.   (AB 910)   Effective January 1, 2024.","effective":"2024-01-01","html":"<p>A person shall not be elected or appointed to the office of county auditor of any county unless the person meets at least one of the following criteria:</p><p>(a) The person possesses a valid and active certificate issued by the California Board of Accountancy under Chapter 1 (commencing with Section <a href=\"/gov/5000\">5000</a>) 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.</p><p>(b) The person possesses a baccalaureate degree from an accredited university, college, or other four-year institution, with a major in accounting, as described in subdivision (a) of Section 5081.1 of the Business and Professions Code, as that section read on December 31, 2009, or a business-related degree that includes at least 24 semester units, or equivalent quarter units, in accounting-related subjects, including, but not limited to, accounting, financial reporting, auditing, and taxation, and has served within the last five years in a senior fiscal management position in a county, city, or other public agency, or a nonprofit organization, dealing with similar fiscal responsibilities, including, but not limited to, public accounting or auditing responsibilities, for a continuous period of not less than three years.</p><p>(c) The person has served as county auditor, chief deputy county auditor, or assistant county auditor, or an equivalent position for a continuous period of not less than three years.</p>","text":"A person shall not 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 and active 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. (b) The person possesses a baccalaureate degree from an accredited university, college, or other four-year institution, with a major in accounting, as described in subdivision (a) of Section 5081.1 of the Business and Professions Code, as that section read on December 31, 2009, or a business-related degree that includes at least 24 semester units, or equivalent quarter units, in accounting-related subjects, including, but not limited to, accounting, financial reporting, auditing, and taxation, and has served within the last five years in a senior fiscal management position in a county, city, or other public agency, or a nonprofit organization, dealing with similar fiscal responsibilities, including, but not limited to, public accounting or auditing responsibilities, for a continuous period of not less than three years. (c) The person has served as county auditor, chief deputy county auditor, or assistant county auditor, or an equivalent position for a continuous period of not less than three years.","otherVersions":[],"url":"https://blackletter.si/government-code/qualifications-for-office-26945","source":"California Legislative Information bulk export (pubinfo)"}