CPA Licenses and the Duty to Report Convictions

What Must You Disclose When Applying for Initial CPA License in California or When Reapplying After License Lapsed?

When applying for your initial CPA license in California, you must disclose any and all convictions—felonies, misdemeanors, and infractions—only minor traffic infractions may be excluded. Disclose your convictions on the required “Criminal Conviction Disclosure Form” that you submit with your application to the California Board of Accountancy (CBA).

  • You are required to disclose any pleas, verdicts, or findings by a trial court, even if the conviction may not be final or the sentence actually imposed, until appeals are exhausted.
  • DUIs are not considered minor traffic infractions (they are misdemeanors, or in some cases felonies), and must be disclosed.
  • You are required to disclose convictions that arose from military service, convictions in which the imposition or execution of sentence was suspended, convictions which arose as a result of a failure to appear, and any for which an order of rehabilitation was entered.
  • You are also required to report convictions that have been expunged or dismissed or for which a pardon was granted. Even though you are required to report expunged or dismissed convictions to the California Board of Accountancy, it is still advisable to get any and all convictions eligible for reduction or dismissal for reduction, reduced and dismissed. For more information about getting convictions expunged in San Mateo, Santa Clara, and San Francisco counties, see http://www.defendca.com/expungement-san-mateo.php

For any convictions other than minor traffic infractions, you will need to provide details including: the date of arrest, city and state where arrested, name and location of court where case was heard, details of the violation, details of the sentence imposed, conditions of probation, and fines ordered.

In addition to submitting the Criminal Conviction Disclosure Form, you will also have to furnish your fingerprints to the CBA. The CBA will conduct a criminal history record check with the California Department of Justice (DOJ) and the Federal Bureau of Investigation (FBI). In addition to authorizing a background check, submitting your fingerprints also authorizes the CBA to receive subsequent criminal conviction information on you as an applicant or licensee.

Do CPAs Have An Ongoing Duty to Report Arrests, Charges, or Convictions to the California Board of Accountancy?

When you furnish your fingerprints to the California Board of Accountancy (CBA), you not only authorize the board to conduct a criminal history record check, you also authorize the Board to receive subsequent criminal conviction information on you as an applicant or licensee. Criminal conviction information the board receives includes notice of any plea or verdict of guilty, and any conviction following a plea of nolo contendere (no contest).
Criminal convictions can trigger the CBA to take disciplinary action against you, including revocation or suspension of your license, conditions of probation such as ethics courses or fines, refusal to renew your license, or censure.

You must report to the board in writing, within30 days of the knowledge of a conviction for:

(A) Any felony.
(B) Any crime related to the qualifications, functions, or duties of a public accountant or certified public accountant, or to acts or activities in the course and scope of the practice of public accountancy.
(C) Any crime involving theft, embezzlement, misappropriation of funds or property, breach of a fiduciary responsibility, or the preparation, publication, or dissemination of false, fraudulent, or materially misleading financial statements, reports, or information.
Be aware that California courts are required to report to the board convictions and judgments listed above under (a) and (c), within ten days of entry.

The board is permitted to take action when the time for appeal has elapsed, the conviction is affirmed on appeal, or when an order granting probation is made—however, it is often in your interest to report initial pleas and sentence pronouncements.

The law says that the board can only take away your license based on a conviction that is substantially related to the qualifications, functions, or duties of an accountant. The board specifies that this includes crimes involving dishonesty, fraud, or breach of fiduciary duty, as well as violations of the California Accountancy Act. In addition, the CBA has tried to discipline CPAs for DUI and domestic violence convictions. You will want to argue to the board that the conviction in your case is not related to the job and does not implicate your fitness to perform your profession.

The Law Offices of Thomas Greenberg can help you get the best possible outcome in your criminal case. As our office handles criminal matters exclusively, we will consult with an experienced employment attorney regarding proceeding before any administrative board.

Posted in DUI, felony, misdemeanor | Leave a comment

Stopped for a DUI in California: What to do next

Being stopped for DUI in California is a frightening and often a confusing experience.  If you drink and you own a car, you should  take precautions to avoid driving under the influence.  If you have been drinking, it can be difficult to tell whether you have sobered up enough to drive.

Keep these things in mind in case you are ever stopped for DUI:

  • Request your right to an attorney and do not answer questions.

    As soon as the police tell you that they suspect you of driving under the influence, tell the police that you want to cooperate and that you want to talk to an attorney before you answer any of their questions.  Provide the following four things:  license, registration, proof of insurance, and a blood test (unless you have any drugs in your system).

  • Do take the blood test—unless you have intoxicating narcotics in your system.

    When you get a California driving license you consent in advance to taking a blood or breath test if you are stopped on suspicion for driving under the influence.  If you request the blood test, in most cases it takes longer to submit to a blood test than a breath test because a blood test requires a licensed phlebotomist, who is usually not immediately available, whereas and evidentiary breath test can be administered by a police officer.  During this delay, which can take between a half an hour to an hour, your Blood Alcohol Level will drop.  For instance, a person who takes a breath test immediately after the arrest that shows a .10, had she requested a blood test may have gotten a reading of .07 due to the delay.

  • Call an attorney immediately.

    You need to contact an skilled DUI defense attorney immediately for three reasons:  (1) to be sure that you have one available for the court date, (2) so that the attorney can request the police report and conduct any necessary investigation, and (3) so that the attorney can represent you at the DMV hearing.

  • Avoid discussing your case with anyone other than your attorney.

    Anything you say to anyone other than an attorney can be used as an admission, and if the prosecutor finds out about what you have said to anyone (even a friend), those statements can be used against you in court.

  • Create an outline of what happened.

    As soon as you can, make notes about what happened:  what you drank and where, names of witnesses, the order of events, anything you ate and medications you were taking, any statements you made to the police officer, and anything unusual about the event.  Your notes can be helpful in refreshing your recollection when you meet with your defense attorney to discuss your case.

DUI defense attorney Thomas Greenberg has worked on thousands of DUI cases, is a member of the California DUI Attorneys Association, and is often consulted by other criminal attorneys regarding DUI cases and defenses.  Contact him at (650) 242-0021 to begin the defense process for your DUI.

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Texting While Driving In California – Can I while stopped at a light?

San Mateo Traffic Defense Attorney

Texting while driving in California is prohibits even while stopped at a light or stop sign, said a California Appeal Court this month.

The court heard a case appealed by Carl Nelson, who admitted to checking his email and pushing some buttons on his cell phone while stopped at a red light.  He was cited by a motorcycle cop who had pulled up in the lane next to him.  Nelson had been fined $103 by a traffic commissioner in Contra Costa County.  In his appeal, Nelson argued that California’s ban on talking on a cell phone while driving did not apply to this case because his car was not moving.

The First District Court of Appeal concluded that the law, Vehicle Code 23123, applies to stopped drivers the same as it applies to drivers in motion.  The court based its opinion in a technical argument that as long as the car was in gear, even if the vehicle’s movement was paused, the driver was still driving and therefore the law applied.  The court also cited the legislature’s intent in wanting to reduce driving distractions.

If you have been charged with a violation of the vehicle code, defense attorney Thomas Greenberg can help you.  Call for free a consultation at (650) 242-0021

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50% Off Old, Unpaid Traffic Tickets in California!

From January 1-June 30, 2012, Santa Clara County is offering half-off unpaid traffic tickets if the fine is paid off in six months.  To qualify for this deep discount, the ticket must be considerably overdue and you must meet these conditions:

  1. You must have an outstanding traffic debt that was due to be paid in full before January 1, 2009;
  2. The date of last payment must have been on or before January 1, 2009;
  3. You must have failed to appear in court or failed to pay in full, there must have been no civil assessment fee added after Jan. 1, 2009; and
  4. You must not owe restitution to anyone in that county;
  5. You must not have any outstanding warrants.

For more information, see: http://www.courts.ca.gov/15831.htm

For the eligibility affidavit form for Santa Clara County, see:

http://www.scscourt.org/self_help/traffic/amnesty_program.shtml

http://www.scscourt.org/forms_and_filing/forms/AmnestyEligibilityAffidavit.pdf

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Warrantless Search for Marijuana—It Can’t Be Based on Smell Alone

An unwarranted police search based only on the odor of drugs is not legal, according to a California appeal court.

The case involved the police opening a shipped package that smelled strongly of pot.  A FedEx employee smelled what she thought was marijuana emanating from a package that was to be shipped from California to Illinois.  She alerted the police, who seized the package and took it back to the station where they opened it and found pot.  The man who shipped the package, Kewhan Robey, returned to FedEx to ask why his package had not been shipped.  The FedEx employee called the police, who arrested Robey.  The seized package was later used as evidence against Robey.

Do they need a warrant to search for marijuana?

The Fourth Amendment protects you from unreasonable search and seizure.  This right is safeguarded by the warrant requirement—police need a warrant to conduct a search and seizure unless they have probable cause to believe that you committed a crime and what amounts to a strong reason to detain you immediately.  If the police see drugs, they have the right to conduct a warrantless search and to seize them.  According to the court of appeal, to smell drugs is not the same as to see them.

Defense attorney Thomas Greenberg has defended drug cases hundreds of times and is up to date about drug laws.  If you have been charged with a drug crime, defense attorney Thomas Greenberg can help you.  Call for free consultation (650) 242-0021

Posted in Drug Crimes, Warrants | Leave a comment

Realignment Laws in San Mateo

New Sentencing in San Mateo County

Criminal sentences are changing throughout California since S.B. 109, commonly called “Realignment,” has begun to be implemented.  The goal of realignment is to stop sending low-level offenders to prison and to reduce the state prison population.  The plan is to sentence people to jail instead of prison and for county probation departments to supervise people paroled form state prison.

San Mateo County expects that it may have to accommodate up to 300 new inmates over the next year.  San Mateo County jails are overcrowded—125 percent of capacity—so San Mateo County is planning to expand its probation and build a bigger jail.  The county has been criticized for having a costly plan, for under-utilizing incarceration alternatives such as electronic monitoring systems, for being overzealous on detaining low-risk pretrial inmates.

What Realignment May Mean for You

Previously, if you were convicted of a felony where a sentence was imposed then you would serve that time in state prison, and if you were convicted of a misdemeanor then you could be facing time in county jail.  As of October 1, 2011, if you are convicted of a felony you might be able to serve your time in jail instead of prison, as long as you meet the qualifications.  Although some prefer serving time in prison to serving time in jail, if you stay in county jail you may be eligible for early release programs so that the full sentence imposed is not actually served.  There are many qualifications for these county jail felonies, and the rules to determine whether you qualify are quite complicated.  You should hire an experienced criminal defense attorney at the outset to make sure that if you are convicted you get the best sentence you can get.

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Protect Your Computer and Phone from Illegal Police Searches

EFF Releases ‘Know Your Digital Rights’ Guide to Your Constitutional Liberties

San Francisco – Your computer, your phone, and your other digital devices hold vast amounts of personal information about you and your family. Can police officers enter your home to search your laptop? Do you have to give law enforcement officials your encryption keys or passwords? If you are pulled over when driving, can the officer search your cell phone?

The Electronic Frontier Foundation (EFF) has answers to these questions in our new “Know Your Digital Rights” guide, including easy-to-understand tips on interacting with police officers and other law enforcement officials.

“With smart phones, tablet computers, and laptops, we carry around with us an unprecedented amount of sensitive personal information,” said EFF Staff Attorney Hanni Fakhoury. “That smart phone in your pocket right now could contain email from your doctor or your kid’s teacher, not to mention detailed contact information for all of your friends and family members. Your laptop probably holds even more data — your Internet browsing history, family photo albums, and maybe even things like an electronic copy of your taxes or your employment agreement. This is sensitive data that’s worth protecting from prying eyes.”

The Fourth Amendment to the Constitution protects you from unreasonable government searches and seizures, and this protection extends to your computer and portable devices. In EFF’s “Know Your Digital Rights” guide, we outline various common scenarios and explain when and how the police can search the data stored on your computer or portable electronic device — or seize it for further examination somewhere else — and give suggestions on what you can and can’t do to protect your privacy.

“In the heat of the moment, it can be hard to remember what your rights are and how to exercise them,” said EFF Senior Staff Attorney Marcia Hofmann. “Sometimes police can search your computer whether you like it or not, but sometimes they can’t. We wrote this guide to help you tell the difference and to empower you to assert your rights when the police come knocking.”

For the full “Know Your Digital Rights” guide:
https://www.eff.org/wp/know-your-rights

For a one-page summary to print and post:
https://www.eff.org/files/EFF_Police_Tips_2011.pdf

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Group seeks initiative to reform Three Strikes Law

By Tracey Kaplan
tkaplan@mercurynews.com

A coalition led by a group of Stanford University lawyers intends to put an initiative on the November 2012 ballot to reform California’s Three Strikes Law, the harshest such sentencing law in the nation.

The group has secured at least one major financial backer, David W. Mills, a former investment banker and Stanford Law School professor. It also hired San Francisco political consultant Averell “Ace” Smith to lead what is expected to be a fiery campaign.

In addition, the group, including Stanford Law School’s Three Strikes Project, is courting key Republicans such as Los Angeles County District Attorney Steve Cooley, at a time when fiscal conservatives have called for prison reform.

The Legislature and voters passed the Three Strikes Law in 1994 after several high-profile murders committed by ex-felons sparked public outrage, including the kidnapping and strangling of 12-year-old Polly Klaas from her home in Petaluma. Since then, the courts have sent more than 80,000 “second-strikers” and 7,500 “third-strikers” to state prison, according to the state Legislative Analyst’s Office. As of late 2004, 26 percent of the prison population was serving time under the law.

A previous reform measure in 2004 failed by about 3 percentage points after a last-minute media blitz by then-Oakland Mayor Jerry Brown, then-Gov. Arnold Schwarzenegger and former Gov. Pete Wilson.

The language of the new initiative is still being worked out, but at

the very least it would limit felonies that trigger the “third” strike to violent or serious crimes. In late 2004, about 3,500 — or just less than half of the third-strikers in prison — had not committed a serious or violent crime.
Under the existing law, people have received life sentences for such crimes as stealing a pair of socks, attempting to break into a soup kitchen to get something to eat and forging a check for $146 at Nordstrom.

Proponents note that the provision allowing prosecutors to charge any felony as a third strike is the harshest of some 24 similar laws in the nation, and contend it is unjust and a waste of taxpayer dollars. Supporters argue the law has reduced crime and kept the streets safer.

Backers are hopeful the measure will pass this time. One reason is the U.S. Supreme Court recently ruled that California must drastically reduce its prison population to relieve severe overcrowding; in a majority opinion, the court blamed a series of political decisions in the state during the past 30 years, including “the passage of harsh mandatory minimum and three-strikes laws.”

California’s budget crisis also has thrown into sharp relief the need for the state to re-examine its priorities. The state currently spends 11 percent of its annual budget on prisons and 7.5 percent on higher education. Nonviolent third-strikers are expected to cost the state almost $200 million a year for the next 25 years, according to the state auditor.

The group is aggressively courting Cooley, a Republican who has long called for reforming Three Strikes, but opposed the 2004 initiative because he said it went too far. Cooley has said 25 years to life in prison is the same sentence he gives murderers, calling it “disproportionate” for relatively minor crimes.

Scaling back the law also has the support of some conservatives, including Right on Crime, a criminal justice reform movement whose signatories include Ed Meese, attorney general during the Reagan administration, and anti-tax advocate Grover Norquist.

“I don’t think someone should be sent to prison for life when the third strike is relatively minor,” said Marc Levin, one of the group’s policy advisers. “It’s better to have the sentence fit the crime. When you have these one-size-fits-all laws, it really inhibits you from prioritizing your prison space.”

The measure also could fare better next year than in 2004 because of the greater number of younger voters and minorities expected to turn out for President Barack Obama’s re-election bid.

Proponents plan to formally kick off the campaign and submit the ballot language to the secretary of state sometime between August and early October.

The first three-strikers will be eligible for parole in March 2019.

The few dozen or so who have been released won their freedom through the cooperation of Cooley and other prosecutors, as well as Stanford law professor Mike Romano and students at the university’s Three Strikes Project, a law school clinic.

LaDoris Cordell, a former Santa Clara County Superior Court judge who is now San Jose’s independent police auditor, also obtained the release of the female three-striker in 2009 who wrote the bad check at Nordstrom.

To qualify for the ballot, the initiative needs 504,760 signatures. Political consultant Bill Zimmerman, who submitted a proposal to steer the campaign, estimated that organizers need about $10-15 million to win.

Contact Tracey Kaplan at 408-278-3482.

Posted in Three Strikes Law | Leave a comment

How to Calculate Your Blood Alcohol Level & Avoid a DUI

Blood alcohol content depends on the amount of alcohol consumed and the rate at which your body metabolizes alcohol. Alcohol is metabolized at a constant rate. No matter what you do—the idea that eating or drinking water after you’ve been drinking sobers you up is a myth, although eating or drinking water before or while you drink can affect your blood alcohol concentration. Factors affecting blood alcohol concentration include the alcohol content in the drinks consumed, body weight and type, rate of consumption, time elapsed since consumption, gender, food, medication, fatigue, overall health, and tolerance. The biggest factor, of course, is how much alcohol you consume. So, what’s in a drink?

Generally, one standard drink is 0.5 oz. of alcohol, but serving sizes rarely equal exactly one “standard drink.” For example:

Type of drink

Ounces of alcohol

Number of “standard” drinks

One bottle of beer

.54 oz

One standard drink (However, alcohol content makes a difference: generally, lagers have the lowest alcohol content, followed by ales, porters, and then stout, which has almost twice the alcohol content of lagers.)

One pint of beer
(4.5% alcohol content)

.72 oz.

Almost one and a half “standard drinks”

One 5 oz. glass of wine

0.55 oz

One

One mixed drink
(great variation, of course)

Whiskey sour: 0.60 oz
Manhattan: 1.15 oz

About one
More than two

A shot

0.5-0.625 oz.

About one

Malt liquor (12 oz.)

0.71 oz.

Almost one and a half “standard drinks”

Blood alcohol content is basically a function of the total amount of alcohol in your body divided by total body water. In general, the less you weigh the more you will be affected by a given amount of alcohol. People with a higher percentage of body fat and thus a lower percentage of body water will tend to achieve a higher blood alcohol content based on the same consumption of alcohol. This is why women and older people tend to be more affected by the same amount of alcohol than men and younger people who consume a similar amount of alcohol on the same balance of food and other factors.

A good rule of thumb is that your body will metabolize (e.g., eliminate) one drink per hour. If you drink three drinks within an hour, you will reach a higher BAC than if you spread them out over three hours, but either way it will take your body about three hours to metabolize those three drinks.

For DUI purposes, the question is when do you reach .08% BAC? The factors discussed here can make a considerable difference, however, generally the following is true:

Men

Women

Weighing 130-170 lbs.

3 standard drinks*

Weighing less than 120 lbs.

Less than 2 standard drinks*

Weighing 180-230 lbs.

4 standard drinks*

120-180 lbs.

2-3 standard drinks*

Weighing over 230 lbs.

5 standard drinks*

180-240 lbs.

3-4 standard drinks*

* See above: one standard drink is 1.25 oz. of 80 proof liquor, 12 oz. of beer, or 5 oz. of table wine—a mixed drink may be the equivalent of two drinks.

Metabolism & Tolerance
Two mistakes people tend to make that lead to DUIs are:
(1) believing that they have waited long enough since drinking to have sobered up, or
(2) believing that they have a high tolerance and therefore their driving is not impaired.

You can wait out the effects of alcohol, but sobering up may not occur as quickly as you think—or as quickly as time seems to pass after you have had a few drinks. Healthy people tend to eliminate alcohol in the body at a fairly constant rate of one average drink or 0.5 oz. (15 ml) of alcohol per hour. The rate at which the body metabolizes tends to diminish with age. Depending on liver health, people who drink regularly or drink large amounts of alcohol may metabolize the alcohol more quickly because their livers have more of the enzymes that break down alcohol.

Eating food along with drinking alcohol decreases and delays the blood alcohol concentration peak. If you have been fasting, your blood alcohol concentration will peak within 30 min. to two hours, whereas is you have been eating, your blood alcohol concentration will peak later and last longer.

Other factors:
Medications frequently affect blood alcohol concentration because they are metabolized in the liver by the same enzyme pathways that metabolize alcohol. In other words, the enzymes that would normally metabolize alcohol are otherwise occupied metabolizing medications, therefore, the alcohol stays in your system longer and the result is that you have a higher blood alcohol concentration. This is true even for over the counter medications, including acetaminophen (Tylenol). And if you take Tylenol after drinking, such as to sleep or lessen the affects of a hangover, since your liver enzymes are prioritizing breaking down alcohol, the Tylenol remains in your liver not getting metabolized and causing damage to your liver.

Fatigue generally does not directly affect blood alcohol concentration—unless they affect the amount of water in your body, such cause as dehydration—but it may increase the effects of alcohol and thus contribute to a DUI citation Even though your blood alcohol concentration is not actually higher, you may be more prone to driving erratically and being cited with a DUI than if you had not been fatigued.

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How Much Can Your Employer Pry Into Your Criminal Record?

criminal record and employmentWhat do you say if you are applying for a job and the application asks about old convictions, and you have a ten year-old conviction for DUI? Or if you were arrested but never charged? Or you got your conviction dismissed? Or if you participated in a pretrial or posttrial diversion program? Or if it was just a conviction for a small amount of marijuana?

Not telling the truth can have serious consequences down the road. If the employer does a criminal background check and discovers an unreported charge, in some cases they have grounds to terminate employment. Employers, however, are prohibited from digging into certain areas of employees’ and applicants’ criminal records. There are different rules for private and public employers. And for certain jobs, such as law enforcement, jobs involving unsupervised contact with minors or the elderly, or patients or medications, employers may look further. Below is a breakdown of the law. If you have further questions, an experienced defense or employment attorney can help.

PRIVATE EMPLOYERS (private companies—not government entities)

May not ask you—verbally or in writing—about:

May ask about:

Misdemeanor convictions that have been dismissed pursuant to Penal Code section 1203.4.  Exception:  if you will be having unsupervised contact with minors, working with patients or medications in a health care or assisted living facility, or applying for licensure to any state or local agency—but if you have gotten the conviction dismissed, you may state that the conviction was dismissed. 
Arrests or detentions that did not result in conviction (plea, verdict, or a judge or jury’s finding of guilt where no sentence was imposed).* 
Successful completion of a pretrial or posttrial diversion program (community service, graffiti removal, mentor programs, substance about counseling, domestic violence counseling, etc.).
Convictions for small amounts of marijuana or related paraphernalia that are over two years old.
Exception: health facilities may ask about arrests, diversion programs, and older marijuana and marijuana related convictions if the employee or applicant seeks to hold a position working with patients or drugs and medications.  Law enforcement agencies also have an exception, although those agencies are usually public, not private, employers.
Arrests for which the employee or applicant is currently out on bail or currently out on his or her own recognizance pending trial.
Convictions that have not been dismissed (including by plea, verdict, or a finding of guilt where no sentence was imposed).**

 

*If you were arrested but charges were never filed, you may want to file a petition with the court to get your arrest reduced to a detention. An experienced attorney can assist you with this procedure.

**If you have a conviction for which you have successfully completed probation, you may be able to get the conviction dismissed with the assistance of an attorney. (See expungements.)

PUBLIC EMPLOYERS (Including: jobs in government entities or requiring a government-issued license, certificate or permit, work requiring a government security clearance, work in hospitals or with children or the elderly, and government contracts.)

May not ask you—verbally or in writing—about:

May ask about:

Arrests or detentions that did not result in conviction (plea, verdict, or a judge or jury’s finding of guilt where no sentence was imposed).* 
Successful completion of a pretrial or posttrial diversion program (community service, graffiti removal, mentor programs, substance about counseling, domestic violence counseling, etc.).
Convictions for small amounts of marijuana or related paraphernalia that are over two years old.
Exception:  law enforcement and health facilities may ask about the above if the employee or applicant seeks to hold a position as a peace officer, with the Department of Justice, or working with patients or drugs and medications.   
Convictions that have been dismissed.  If you got the conviction dismissed pursuant to California Penal Code Section 1203.4, then answer “Yes, dismissed pursuant to Penal Code section 1203.4.”
Arrests for which the employee or applicant is out on bail or out on his or her own recognizance pending trial.
Convictions that have not been dismissed (including by plea, verdict, or a finding of guilt where no sentence was imposed).

 

*Frequently, licensing boards and other governmental entities ask applicants about arrests but not detentions. If you have on your record an arrest that did not result in conviction, you may want to petition the court for a certificate of detention only (a remedy available under California Penal Code Section 849.5). An experienced attorney can help you with this procedure.

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