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California Law (Last Updated: March 4, 2014) |
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Government Code - GOV |
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Title 3. GOVERNMENT OF COUNTIES |
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Division 2. OFFICERS |
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Part 3. OTHER OFFICERS |
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Chapter 4. Auditor |
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ARTICLE 1. Duties Generally |
Section 26915.
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(a) Any requirement that an audit be performed by the county auditor may, at the election of the board of supervisors, also be performed by a county employee or officer who meets both of the following qualifications:
(1) The person possesses a valid certificate issued by the California Board of Accountancy and a permit authorizing the person to practice as a certified public accountant or as a public accountant.
(2) The employee or officer is independent in accordance with Rule 101 of the American Institute of Certified Public Accountants' Code of Professional Conduct.
(b) The election made by the board of supervisors pursuant to subdivision (a) may be in effect for no more than two years after the date that the vote is taken by the board, but the election may be renewed upon expiration.
(c) This section shall only be applicable in the County of Orange.
(d) Nothing in this section is intended to preclude a county auditor from performing his or her statutorily prescribed duties.