--- type: "Bill" title: "Accountancy." description: "Existing law provides for the licensure and regulation of accountants by the California Board of Accountancy in the Department of Consumer Affairs. Existing law prohibits a person from engaging in the practice of public accountancy in this state unless he or she holds either a valid permit issued by the board or a practice privilege, as specified. A violation of this provision is a crime. Existing law requires the board to amend a specified regulation to extend from December 31, 2007, to December 31, 2010, a safe harbor pertaining to practicing accountancy without a practice privilege for up to 5 days prior to submitting a notification form to the board, as specified." jurisdiction: "us/states/ca" legislature: "California Legislature" session: "20112012" identifier: "SB 306" citation: "California SB 306 (20112012)" classification: ["bill"] subjects: ["Accountancy."] status: "enacted" primary_sponsors: ["De León"] version_count: 8 action_count: 28 vote_count: 6 first_action: "2011-02-14" last_action: "2011-10-03" source: "openstates" source_identifier: "ocd-bill/48d9c156-6e20-4f15-af5c-5b6fa49f35d8" source_url: "http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201120120SB306" source_hash: "f8d5599842f1a332c78be4776ae58abdbaae2d6d0bcf1c0b112eef9392f9ffb6" vintage: "2026-07-01" source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump" retrieved_at: "2026-07-06" confidence: "reported" tags: ["legislation", "bill", "us-ca"] --- # California SB 306 (20112012) — Accountancy. Existing law provides for the licensure and regulation of accountants by the California Board of Accountancy in the Department of Consumer Affairs. Existing law prohibits a person from engaging in the practice of public accountancy in this state unless he or she holds either a valid permit issued by the board or a practice privilege, as specified. A violation of this provision is a crime. Existing law requires the board to amend a specified regulation to extend from December 31, 2007, to December 31, 2010, a safe harbor pertaining to practicing accountancy without a practice privilege for up to 5 days prior to submitting a notification form to the board, as specified. ## Version chain The bill's text revisions, in order — the diff chain from filing to enrollment. 1. **02/14/11 - Introduced** (filed) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201120120SB306&version=20110SB30699INT) 2. **04/25/11 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201120120SB306&version=20110SB30698AMD) 3. **06/27/11 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201120120SB306&version=20110SB30697AMD) 4. **07/07/11 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201120120SB306&version=20110SB30696AMD) 5. **08/22/11 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201120120SB306&version=20110SB30695AMD) 6. **10/03/11 - Chaptered** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201120120SB306&version=20110SB30693CHP) 7. **SB306** (committee substitute) — [source](http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201120120SB306) 8. **09/08/11 - Enrolled** (enrolled) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201120120SB306&version=20110SB30694ENR) ## Votes - Do pass, but re-refer to the Committee on Appropriations. — **9–0** (pass) · upper - Special Consent #9 SB306 De León — **40–0** (pass) · upper - Do pass as amended, to Consent Calendar. — **17–0** (pass) · lower - Special Consent #3 SB306 De León — **39–0** (pass) · upper - SB 306 De León Consent Calendar Second Day — **78–0** (pass) · lower - Do pass as amended and be re-referred to the Committee on Appropriations. — **8–0** (pass) · lower ## Sponsors - De León — primary (person) ## Timeline The legislative action history — every referral, reading, and vote. - **2011-02-14** Introduced. Read first time. To Com. on RLS. for assignment. To print. `introduction, reading-1` - **2011-02-15** From printer. May be acted upon on or after March 17. - **2011-02-24** Referred to Com. on B., P. & E.D. `referral-committee` - **2011-04-25** From committee with author's amendments. Read second time and amended. Re-referred to Com. on B., P. & E.D. `reading-2, reading-1, committee-passage, amendment-passage, referral-committee` - **2011-04-26** Set for hearing May 2. - **2011-05-03** From committee: Do pass and re-refer to Com. on APPR. (Ayes 9. Noes 0. Page 847.) (May 2). Re-referred to Com. on APPR. `referral-committee, committee-passage, committee-passage-favorable` - **2011-05-06** Set for hearing May 16. - **2011-05-17** From committee: Be placed on second reading file pursuant to Senate Rule 28.8. `committee-passage` - **2011-05-18** Read second time. Ordered to third reading. `reading-2, reading-1` - **2011-05-18** Ordered to special consent calendar. - **2011-05-23** Read third time. Passed. (Ayes 39. Noes 0. Page 1064.) Ordered to the Assembly. `reading-3, reading-1, passage` - **2011-05-23** In Assembly. Read first time. Held at Desk. `reading-1` - **2011-06-02** Referred to Com. on B., P. & C.P. `referral-committee` - **2011-06-27** From committee with author's amendments. Read second time and amended. Re-referred to Com. on B., P. & C.P. `reading-2, reading-1, committee-passage, amendment-passage, referral-committee` - **2011-06-28** Set, first hearing. Hearing canceled at the request of author. - **2011-07-06** From committee: Do pass and re-refer to Com. on APPR. (Ayes 8. Noes 0.) (July 5). Re-referred to Com. on APPR. `referral-committee, committee-passage, committee-passage-favorable` - **2011-07-07** Read second time and amended. Re-referred to Com. on APPR. `reading-2, reading-1, amendment-passage, referral-committee` - **2011-08-18** From committee: Do pass as amended. Ordered to consent calendar. (Ayes 17. Noes 0.) (August 17). `amendment-passage, committee-passage, committee-passage-favorable` - **2011-08-22** Read second time and amended. Ordered to second reading. `reading-2, reading-1, amendment-passage` - **2011-08-23** Read second time. Ordered to consent calendar. `reading-2, reading-1` - **2011-08-25** Read third time. Urgency clause adopted. Passed. (Ayes 78. Noes 0. Page 2598.) Ordered to the Senate. `reading-3, reading-1, passage` - **2011-08-25** In Senate. Concurrence in Assembly amendments pending. - **2011-08-31** Ordered to special consent calendar. - **2011-09-06** Urgency clause adopted. - **2011-09-06** Assembly amendments concurred in. (Ayes 40. Noes 0. Page 2318.) Ordered to engrossing and enrolling. `committee-passage-favorable, amendment-passage` - **2011-09-12** Enrolled and presented to the Governor at 3:30 p.m. - **2011-10-03** Approved by the Governor. `executive-signature` - **2011-10-03** Chaptered by Secretary of State. Chapter 445, Statutes of 2011. ## Source OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/48d9c156-6e20-4f15-af5c-5b6fa49f35d8`. Confidence: reported (aggregated from official California legislature records).