Roger Niello
- Republican
- Senator
- District 6
Author
Existing law establishes the California Board of Accountancy, which is within the Department of Consumer Affairs, and requires the board to license and regulate accountants in this state. Existing law, the Tax Preparation Act, provides for the registration and regulation of tax preparers by the California Tax Education Council. The act requires a tax preparer to register with the California Tax Education Council and, among other things, requires a tax preparer to provide specified written disclosures to a client in connection with tax preparation services. Existing law exempts certain persons from these requirements, including, among others, a person with a current and valid license issued by the California Board of Accountancy. This bill would instead exempt an individual with a current and valid license issued by the board, as described above. The bill would additionally exempt an individual who is authorized to practice public accountancy pursuant to specified law and a firm, including the firm's partners, shareholders, owners, or employees, provided the firm has a current and valid license issued by the board. The bill would apply these changes to tax returns prepared for taxable years beginning on or after January 1, 2025.
Approved by the Governor.
Chaptered by Secretary of State. Chapter 329, Statutes of 2025.
Enrolled and presented to the Governor at 2 p.m.
In Senate. Ordered to engrossing and enrolling.
Read third time. Passed. (Ayes 77. Noes 0. Page 2904.) Ordered to the Senate.
Read second time. Ordered to third reading.
From committee: Do pass. (Ayes 15. Noes 0.) (July 9).
From committee: Do pass and re-refer to Com. on APPR. (Ayes 16. Noes 0.) (June 24). Re-referred to Com. on APPR.
In Assembly. Read first time. Held at Desk.
Read third time. Passed. (Ayes 38. Noes 0. Page 1441.) Ordered to the Assembly.
Read second time. Ordered to third reading.
From committee: Be ordered to second reading pursuant to Senate Rule 28.8.
Set for hearing May 12.
Read second time and amended. Re-referred to Com. on APPR.
From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 11. Noes 0. Page 917.) (April 28).
Set for hearing April 28.
From committee with author's amendments. Read second time and amended. Re-referred to Com. on RLS.
From printer. May be acted upon on or after March 24.
Read first time.
Introduced. To Com. on RLS. for assignment. To print.
| Bill Text Versions | Format |
|---|---|
| SB788 | HTML |
| 02/21/25 - Introduced | |
| 03/24/25 - Amended Senate | |
| 04/30/25 - Amended Senate | |
| 09/08/25 - Enrolled | |
| 10/03/25 - Chaptered |
| Document | Format |
|---|---|
| 04/25/25- Senate Business, Professions and Economic Development | |
| 05/14/25- Sen. Floor Analyses | |
| 06/20/25- Assembly Business and Professions | |
| 07/07/25- Assembly Appropriations | |
| 07/11/25- ASSEMBLY FLOOR ANALYSIS |
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