republic-os/legislation/us/states/ca/20092010/ab-138.md

type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags

type	title	description	jurisdiction	legislature	session	identifier	citation	classification	subjects	status	primary_sponsors	version_count	action_count	vote_count	first_action	last_action	source	source_identifier	source_url	source_hash	vintage	source_snapshot	retrieved_at	confidence	tags
Bill	Accounting firms: peer review.	Existing law provides for the licensing and regulation of certified public accountants and other licensees by the California Board of Accountancy. Existing law requires an accounting firm providing attest services, with certain exceptions, to complete a peer review every 3 years in order to renew its registration, if the board, prior to September 1, 2011, determines that a peer review program should be implemented and identifies the resources necessary for that implementation.	us/states/ca	California Legislature	20092010	AB 138	California AB 138 (20092010)	bill	Accounting firms: peer review.	enacted	Hayashi	8	27	8	2009-01-20	2009-10-11	openstates	ocd-bill/2f18931b-1a24-4e98-858d-c37225409e3e	http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=200920100AB138	f830792fb7c2176c4ff9c64e33b151b1463ff67d53d71335429717bcf5591524	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-ca

California AB 138 (20092010) — Accounting firms: peer review.

Existing law provides for the licensing and regulation of certified public accountants and other licensees by the California Board of Accountancy. Existing law requires an accounting firm providing attest services, with certain exceptions, to complete a peer review every 3 years in order to renew its registration, if the board, prior to September 1, 2011, determines that a peer review program should be implemented and identifies the resources necessary for that implementation.

Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. 01/20/09 - Introduced (filed) — source
2. 03/10/09 - Amended Assembly (committee substitute) — source
3. 04/23/09 - Amended Assembly (committee substitute) — source
4. 06/15/09 - Amended Senate (committee substitute) — source
5. 09/02/09 - Amended Senate (committee substitute) — source
6. 10/11/09 - Chaptered (committee substitute) — source
7. AB138 (committee substitute) — source
8. 09/11/09 - Enrolled (enrolled) — source

Votes

• Assembly 3rd Reading AB138 Hayashi By Yee — pass (pass) · upper
• Placed on Appropriations Suspense file. — pass (pass) · upper
• AB 138 HAYASHI Concurrence in Senate Amendments — pass (pass) · lower
• Do pass as amended. — pass (pass) · upper
• Do pass and be re-referred to the Committee on Appropriations. — pass (pass) · lower
• Do pass, but re-refer to the Committee on Appropriations. — pass (pass) · upper
• Do pass. — pass (pass) · lower
• AB 138 HAYASHI Assembly Third Reading — pass (pass) · lower

Sponsors

• Hayashi — primary (person)

Timeline

The legislative action history — every referral, reading, and vote.

• 2009-01-20 Read first time. To print. reading-1
• 2009-01-21 From printer. May be heard in committee February 20.
• 2009-02-26 Referred to Com. on B. & P. referral-committee
• 2009-03-10 From committee chair, with author's amendments: Amend, and re-refer to Com. on B. & P. Read second time and amended. amendment-introduction, reading-2, amendment-passage, reading-1
• 2009-03-11 Re-referred to Com. on B. & P. referral-committee
• 2009-04-23 From committee chair, with author's amendments: Amend, and re-refer to Com. on B. & P. Read second time and amended. amendment-introduction, reading-2, amendment-passage, reading-1
• 2009-04-27 Re-referred to Com. on B. & P. referral-committee
• 2009-04-29 From committee: Do pass, and re-refer to Com. on APPR. Re-referred. (Ayes 9. Noes 1.) (April 28). committee-passage-favorable, committee-passage
• 2009-05-13 In committee: Set, first hearing. Referred to APPR. suspense file. referral-committee
• 2009-05-29 From committee: Do pass. (Ayes 12. Noes 5.) (May 28). committee-passage-favorable, committee-passage
• 2009-05-29 Read second time. To third reading. reading-2, reading-1
• 2009-06-01 Read third time, passed, and to Senate. (Ayes 73. Noes 6. Page 1832.) reading-3, passage, reading-1
• 2009-06-02 In Senate. Read first time. To Com. on RLS. for assignment. reading-1
• 2009-06-11 Referred to Com. on B., P. & E.D. referral-committee
• 2009-06-15 From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on B., P. & E.D. amendment-introduction, reading-2, amendment-passage, referral-committee, reading-1
• 2009-06-29 From committee: Do pass, and re-refer to Com. on APPR. Re-referred. (Ayes 9. Noes 0.) (June 29). committee-passage-favorable, committee-passage
• 2009-07-06 In committee: Hearing postponed by committee.
• 2009-07-13 In committee: Placed on Appropriations suspense file.
• 2009-09-01 From committee: Amend, and do pass as amended. (Ayes 8. Noes 2.) (August 27). amendment-introduction, amendment-passage, committee-passage
• 2009-09-02 Read second time and amended. Ordered to third reading. amendment-passage, reading-2, reading-1
• 2009-09-03 Read third time, passed, and to Assembly. (Ayes 28. Noes 6. Page 2166.) reading-3, passage, reading-1
• 2009-09-08 In Assembly. Concurrence in Senate amendments pending. May be considered on or after September 10 pursuant to Assembly Rule 77.
• 2009-09-09 Assembly Rule 77 suspended. (Page 3152.)
• 2009-09-09 Senate amendments concurred in. To enrollment. (Ayes 74. Noes 4. Page 3158.) amendment-passage, committee-passage-favorable
• 2009-09-28 Enrolled and to the Governor at 1 p.m.
• 2009-10-11 Approved by the Governor. executive-signature
• 2009-10-11 Chaptered by Secretary of State - Chapter 312, Statutes of 2009.

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/2f18931b-1a24-4e98-858d-c37225409e3e. Confidence: reported (aggregated from official California legislature records).