CA AB1405

Requires the Government Operations Agency by January 1, 2027 to establish a website mechanism for AI auditors to enroll and for individuals to report auditor misconduct

Mandates AI auditors conducting audits required by state law to enroll with the agency, pay enrollment fees, and provide contact information, certifications, service descriptions, and standard operating procedures

Prohibits AI auditors from accepting employment with an auditee within 12 months of completing an audit, or auditing entities that employed them in the preceding 12 months

Requires auditors to provide auditees with detailed audit reports including scope, results, recommendations for meeting industry standards, and compliance steps, and to retain documentation for at least 10 years

Creates the AI Auditors' Enrollment Fund in the State Treasury to collect fees and fund administration of the program, with the agency required to retain misconduct reports for as long as an auditor is enrolled plus 10 years