AB-1405 Artificial intelligence: auditors: registration
Sep 20, 2026 edition · GC-2026-0061 · Published 2026-09-20 · Version 2 · Final
AB 1405’s enacted AI-auditor registry begins in 2029 and applies to defined third-party state-law compliance audits.
What happened
California chaptered AB 1405 on September 9 as Chapter 178. The act requires the Government Operations Agency to establish an AI Auditor Registry by January 1, 2029 and prohibits offering, selling or conducting a covered AI audit without registration beginning that day. An AI auditor assesses a system or model on behalf of a third party, and a covered audit assesses controls, processes or systems necessary for compliance with state law. That definition does not make every internal model review or every voluntary technical evaluation a covered audit.
The framework includes registration information, material updates within 90 days, auditee reports describing results and limitations, and at least 10 years of supporting-record retention. It addresses independence, self-review, recent employment, competence and protection for employee reporting. Qualifying accountancy professionals and firms have specified professional-standard routes for report and independence requirements, rather than a blanket exemption from registration. Removal involves notice and an opportunity to cure or contest, with a separate accountancy complaint process. Registration must not be presented as state endorsement, and the law does not delay audits required by other authority before its dates.
Scope and timing
- Authority status
- Final
- Applicability
- Operationally relevant
- Audience
- Health systems, Provider networks, Health-tech
- Jurisdiction
- California
- Recorded date
- 2029-01-01
- Date type
- compliance
Why it matters
Audit service providers and purchasers should assess the statutory third-party/state-law scope and independence requirements before the 2029 registry milestone.
Recommended action
Inventory covered audit services and relevant California laws, assess independence and record/report controls, and track the agency’s registration process for January 2029 without representing registration as state approval.
Sources
- AB-1405 Artificial intelligence: auditors: registration, bill historyOfficial · California Legislature · 2026-09-09 · Source review 2026-09-10
- AB-1405 Artificial intelligence: auditors: registration, current bill text (09/09/26 - Chaptered)Official · California Legislature · 2026-09-09 · Source review 2026-09-10
- Official retained source documentOfficial · Official issuing agency · Source review 2026-10-16
- Official retained source documentOfficial · Official issuing agency · Source review 2026-10-16
Complete edition and supplemental material
This finding in the complete approved report →Regulatory horizons, CIA trends and implementation trackers remain in the full report.
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