No person shall hereafter be elected or appointed to the office
of county auditor-controller of the county unless the person meets
at least one of the following criteria:
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;
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 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 years.
(Ord. 956 § 1, 1995; Ord. 969 § 3, 1996)