Merced County Municipal Code Ch. 2.16 Auditor-Controller

A. No person shall hereafter be elected or appointed to the office of county auditor-controller of any county unless the person meets at least one of the following criteria:

1. 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.

2. 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.

3. 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 16 college semester units, or their equivalent, in accounting, auditing, or finance.

4. 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 years.

(Ord. 368, 1957; Ord. 1596 § 3, 1997)

This chapter shall apply only in Merced County to any person duly elected or appointed as county auditor, county controller, or county auditor-controller on or after January 1, 1998.

(Ord. 368, 1957; Ord. 1596 § 4, 1997)