{"data":{"id":"us-ca/gov-26945","jurisdiction":"us-ca","citation":"GOV § 26945","heading":"","body":"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:\n(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.\n(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.\n(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.","path":["Government Code - GOV","TITLE 3. GOVERNMENT OF COUNTIES [23000. - 33205.]","DIVISION 2. OFFICERS [24000. - 28085.]","PART 3. OTHER OFFICERS [26500. - 27773.]","CHAPTER 4. Auditor [26900. - 26946.]","ARTICLE 4. Qualifications for Office [26945. - 26946.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"3b73f22ee13acdcb1d7f7241f2b5e77260afb6c2f4fb52eefabcf1ba57b319cf","source_id":"us-ca","stale":false,"prev":"us-ca/gov-26922","next":"us-ca/gov-26945.1"},"notice":"GroundRules: Original legal text. Not legal advice."}