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AB 1405CALIFORNIASession 20252026
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California requires AI auditors to register with the state and mandates new independence standards

Original title: Artificial intelligence: auditors: registration.

August 30, 2026

Artificial IntelligenceAuditorsRegistrationState GovernmentConsumer ProtectionArtificialintelligence

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Where This Stands

Currently Unknown. The next step in the legislative lifecycle is Introduced.

Version history & redline

4 versions on file

Official version history is partial: 4 linked texts are unavailable or incomplete. Source links remain available below.

Comparing 04/03/25 - Amended Assembly → 07/09/25 - Amended Senate
removed addedOfficial text

The text diff for this stage has not been computed yet.

OpenStates mirror retained for redline only; official linked text was unavailable

Redline computed from the official version text (record lane).View this version →

The Frame

What this does

This measure creates a new oversight framework for AI auditing, ensuring that auditors meet specific integrity and independence standards while providing a mechanism for the public to report potential conflicts of interest or unethical behavior.

Who is mentioned in the record

Potentially affected actors named in the source documents. Mention is not a position.

AI auditors

They must register with the state, pay annual fees, and adhere to new independence and integrity standards.

California Board of Accountancy

The board is required to investigate complaints against licensed accountants who violate the bill's provisions.

Government Operations Agency

The agency is tasked with creating the registry, setting fees, and investigating alleged violations.

What changed

Last recorded activity August 30, 2026.

What's next

Introduced.

Summary

Starting January 1, 2029, California will require all artificial intelligence auditors to register with the Government Operations Agency and pay annual fees to conduct "s." The bill prohibits unregistered individuals from offering these services and establishes a public registry where residents can report auditor misconduct.

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Why It Matters

This measure creates a new oversight framework for AI auditing, ensuring that auditors meet specific integrity and independence standards while providing a mechanism for the public to report potential conflicts of interest or unethical behavior.

Frequently Asked Questions

What is a 'covered AI audit'?
The document defines it as an audit of an artificial intelligence system, though specific technical parameters are subject to agency regulation.
Can I report an AI auditor if I think they are acting unethically?
Yes, the bill requires the Government Operations Agency to provide a way for natural persons to report misconduct by registered auditors.
Are accountants exempt from these new rules?
Accountants and firms licensed by the California Board of Accountancy are exempt from certain reporting and independence requirements if they meet specific criteria.

News Coverage

No news coverage found yet. Articles are indexed twice daily.

Sponsors

Discoveries

Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.

policy shift90% confidence

Professionalization of AI Oversight

The bill signals a shift toward treating AI auditing as a regulated profession similar to public accountancy, including the creation of a state-managed registry and fee structure.

Government Operations AgencyCalifornia Board of Accountancy

Connected Entities

personAttorney General“The authority to which the agency may refer violations of the bill.”Map →
otherAI Auditors' Enrollment Fund“A new fund created in the State Treasury to support the administration of the AI”Map →
organizationDepartment of Technology“Existing department within the Government Operations Agency that conducts invent”Map →
organizationCalifornia Board of Accountancy“The board responsible for investigating complaints against licensed accountants ”Map →
otherAI Auditors' Registration Fund“A new fund created in the State Treasury to support the administration of the re”Map →
organizationGovernment Operations Agency“The agency responsible for administering the AI auditor enrollment program and t”Map →

Sources

Open source document

openstates.org

Analysis Score

0–100
  • Significance75
    How much this matters to a regular citizen
  • Controversy40
    Intensity of disagreement among stakeholders
  • Entertainment10
    Compellingness for a non-policy-wonk reader
  • Buzz60
    Current news / social attention level

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