Lake County Municipal Code Art. VI County Auditor

(a) The person possesses a valid certificate issued by the California State 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 or as a public accountant.

(b) The person possesses a baccalaureate degree from an accredited university, college, or other four-year institution, with a major in accounting or its equivalent, as described in subdivision (a) of Section 5081.1 of the Business and Professions Code, and has served within the last five (5) years in a senior fiscal management position in a county, city, or other public agency, a private firm, or a nonprofit organization, dealing with similar fiscal responsibilities, for a continuous period of not less than three (3) years.

(c) The person possesses a certificate issued by the Institute of Internal Auditors showing the person to be a designated professional internal auditor, with a minimum of sixteen (16) college semester units, or their equivalent, in accounting, auditing, or finance.

(d) The person has served as county auditor, chief deputy county auditor, or chief assistant county auditor for a continuous period of not less than three (3) years.

8.2 Pursuant to the authority of Section 26945.1 of the Government Code, any person serving in the capacity of County Auditor shall complete at least forty (40) hours of qualifying continuing education, pursuant to subsection (a), for each two-year period, beginning January 1, 1998, and completing at least ten (10) hours in each year of the two-year period. At least twenty (20) of the forty (40) hours of continuing education shall be obtained in governmental accounting, auditing, or related subjects.

(a) Qualifying continuing education may be obtained in the areas of accounting, auditing, or related subjects. In addition, qualifying continuing education may be obtained in any other subject, if it can be demonstrated that the specific educational program contributes to professional competence.

(b) With respect to a County Auditor who is a licensee of the California Board of Accountancy, or of the accountancy licensing authority of any other state, or who possesses a certificate issued by the Institute of Internal Auditors, continuing education obtained for purposes of renewal of the license or certificate may be applied to satisfy the requirements of this section.

(Ord. No. 395, § 1, 1957; Ord. No. 2453, § 1, 1-5-99)