{"id":534,"date":"2021-10-08T19:24:30","date_gmt":"2021-10-08T19:24:30","guid":{"rendered":"https:\/\/sites.sandiego.edu\/cpil-blog\/?p=534"},"modified":"2021-10-08T19:24:30","modified_gmt":"2021-10-08T19:24:30","slug":"board-of-accountancy-proposes-rulemaking-regarding-the-sale-transfer-or-discontinuance-of-a-licensees-practice","status":"publish","type":"post","link":"https:\/\/sites.sandiego.edu\/cpil-blog\/2021\/10\/08\/board-of-accountancy-proposes-rulemaking-regarding-the-sale-transfer-or-discontinuance-of-a-licensees-practice\/","title":{"rendered":"Board of Accountancy Proposes Rulemaking Regarding the Sale, Transfer, or Discontinuance of a Licensee\u2019s Practice"},"content":{"rendered":"<h3>By Frannie Winters<\/h3>\n<p>On July 30, 2021, the California Board of Accountancy (CBA) published <a href=\"https:\/\/perma.cc\/BFM4-RNHN\">notice<\/a> of its intent to add sections 54.3 and 54.4, Title 16 of the CCR to protect client confidentiality in the sale, transfer, or discontinuance of a licensee\u2019s practice. In its <a href=\"https:\/\/perma.cc\/8FS3-D4V5\">Initial Statement of Reasons<\/a>, CBA explained the proposed regulations are the Board\u2019s efforts to implement the American Institute of Certified Public Accountants (AICPA) Professional Ethics Executive Committee\u2019s (PEEC) revised interpretations of the AICPA Code of Professional Conduct.<\/p>\n<p>The initial statement of reasons expands on the relevant interpretations of the AICPA Code of Professional Conduct. The interpretations recommend that CPA members submit a written request to each client who is subject to the sale or transfer of a licensee\u2019s practice, asking for the client\u2019s consent to transfer the client\u2019s files to the other firm. Members are further encouraged to retain evidence of the client\u2019s consent. Proposed section 54.3 would mirror the interpretation\u2019s recommendation and require licensees to mail and retain a copy of the written notice regarding the sale or transfer of a licensee\u2019s practice and retain any documentation indicating the client\u2019s consent or objection for a specified period of time. If a member is unable to contact the client, the interpretation recommends that those client\u2019s files remain confidential and follow either the firm\u2019s record retention policy or an applicable state law or regulation, whichever lasts longer. Proposed section 54.3 would require the licensee to retain the client files and records for a specified period and establish an appropriate method of disposal once the record retention period concludes.<\/p>\n<p>The AICPA interpretation further recommends that a member who discontinued practice and does not sell or transfer the practice notify each of the member\u2019s clients. Proposed section 54.4 would require licensees to notify the client and specifies how to do so. According to the initial statement of reasons, the anticipated benefits from these added sections include established procedures for licensees to follow when selling or transferring their practice to protect the confidential information of affected consumers. In addition, the proposed sections create requirements for the handling of client records and their disposal, which further enhances consumer protection.<\/p>\n<p>On September 16, 2021, the CBA held a public hearing on the proposed regulations described above. The <a href=\"https:\/\/perma.cc\/84WM-9ELM\">transcript<\/a> of the hearing was posted to the CBA\u2019s website on September 16, 2021. The transcript indicates that no public comments were received at the hearing. At the September 23, 2021 Board <a href=\"https:\/\/www.youtube.com\/watch?v=iujCx_U32qw\">meeting<\/a>, [see <a href=\"https:\/\/perma.cc\/4AZ6-653D\">Agenda Item II.G<\/a>. and <a href=\"https:\/\/drive.google.com\/file\/d\/1gUigxqzbMlRFO6rE9cLwEF_oD1wnliOz\/view?usp=sharing\">Attachment 5<\/a>] Deanne Pearce (Assistant Executive Officer) explained that due to the nature of the proposals, all licensees must be notified of the proposed changes. A second public hearing will be scheduled after a letter is sent to all licensees to allow them the opportunity to provide public comments. The CBA anticipates the proposals will be prepared for board consideration in early 2022.<\/p>\n<a class=\"synved-social-button synved-social-button-follow synved-social-size-32 synved-social-resolution-single synved-social-provider-facebook nolightbox\" data-provider=\"facebook\" target=\"_blank\" rel=\"nofollow\" title=\"Follow us on Facebook\" href=\"https:\/\/www.facebook.com\/CPILUSD\" style=\"font-size: 0px;width:32px;height:32px;margin:0;margin-bottom:5px;margin-right:5px\"><img loading=\"lazy\" decoding=\"async\" alt=\"Facebook\" title=\"Follow us on Facebook\" class=\"synved-share-image synved-social-image synved-social-image-follow\" width=\"32\" height=\"32\" style=\"display: inline;width:32px;height:32px;margin: 0;padding: 0;border: none;box-shadow: none\" src=\"https:\/\/sites.sandiego.edu\/cpil-blog\/wp-content\/plugins\/social-media-feather\/synved-social\/addons\/extra-icons\/image\/social\/circle\/64x64\/facebook.png\" \/><\/a><a class=\"synved-social-button synved-social-button-follow synved-social-size-32 synved-social-resolution-single synved-social-provider-twitter nolightbox\" data-provider=\"twitter\" target=\"_blank\" rel=\"nofollow\" title=\"Follow us on Twitter\" href=\"https:\/\/twitter.com\/cpilusd\" style=\"font-size: 0px;width:32px;height:32px;margin:0;margin-bottom:5px\"><img loading=\"lazy\" decoding=\"async\" alt=\"twitter\" title=\"Follow us on Twitter\" class=\"synved-share-image synved-social-image synved-social-image-follow\" width=\"32\" height=\"32\" style=\"display: inline;width:32px;height:32px;margin: 0;padding: 0;border: none;box-shadow: none\" src=\"https:\/\/sites.sandiego.edu\/cpil-blog\/wp-content\/plugins\/social-media-feather\/synved-social\/addons\/extra-icons\/image\/social\/circle\/64x64\/twitter.png\" \/><\/a>","protected":false},"excerpt":{"rendered":"<p>By Frannie Winters On July 30, 2021, the California Board of Accountancy (CBA) published notice of its intent to add sections 54.3 and 54.4, Title 16 of the CCR to protect client confidentiality in the sale, transfer, or discontinuance of <a class=\"more-link\" href=\"https:\/\/sites.sandiego.edu\/cpil-blog\/2021\/10\/08\/board-of-accountancy-proposes-rulemaking-regarding-the-sale-transfer-or-discontinuance-of-a-licensees-practice\/\">Continue reading <span class=\"meta-nav\">&rarr;<\/span><\/a><\/p>\n","protected":false},"author":1013,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[132904,134316],"tags":[133037,137744,132904,133036,133052,137811,132860],"coauthors":[132864],"class_list":["post-534","post","type-post","status-publish","format-standard","hentry","category-board-of-accountancy","category-rulemaking-board-of-accountancy","tag-accountants","tag-aicpa","tag-board-of-accountancy","tag-cba","tag-license","tag-peec","tag-rulemaking"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Board of Accountancy Proposes Rulemaking Regarding the Sale, Transfer, or Discontinuance of a Licensee\u2019s Practice - Consumer Protection Policy Center - Blog<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/sites.sandiego.edu\/cpil-blog\/2021\/10\/08\/board-of-accountancy-proposes-rulemaking-regarding-the-sale-transfer-or-discontinuance-of-a-licensees-practice\/\" class=\"yoast-seo-meta-tag\" \/>\n<meta property=\"og:locale\" content=\"en_US\" class=\"yoast-seo-meta-tag\" \/>\n<meta property=\"og:type\" content=\"article\" class=\"yoast-seo-meta-tag\" \/>\n<meta property=\"og:title\" content=\"Board of Accountancy Proposes Rulemaking Regarding the Sale, Transfer, or Discontinuance of a Licensee\u2019s Practice - Consumer Protection Policy Center - Blog\" class=\"yoast-seo-meta-tag\" \/>\n<meta property=\"og:description\" content=\"By Frannie Winters On July 30, 2021, the California Board of Accountancy (CBA) published notice of its intent to add sections 54.3 and 54.4, Title 16 of the CCR to protect client confidentiality in the sale, transfer, or discontinuance of Continue reading &rarr;\" class=\"yoast-seo-meta-tag\" \/>\n<meta property=\"og:url\" content=\"https:\/\/sites.sandiego.edu\/cpil-blog\/2021\/10\/08\/board-of-accountancy-proposes-rulemaking-regarding-the-sale-transfer-or-discontinuance-of-a-licensees-practice\/\" class=\"yoast-seo-meta-tag\" \/>\n<meta property=\"og:site_name\" content=\"Consumer Protection Policy Center - Blog\" class=\"yoast-seo-meta-tag\" \/>\n<meta property=\"article:published_time\" content=\"2021-10-08T19:24:30+00:00\" class=\"yoast-seo-meta-tag\" \/>\n<meta name=\"author\" content=\"Katie Gonzalez\" class=\"yoast-seo-meta-tag\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" class=\"yoast-seo-meta-tag\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" class=\"yoast-seo-meta-tag\" \/>\n\t<meta name=\"twitter:data1\" content=\"Katie Gonzalez\" class=\"yoast-seo-meta-tag\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" class=\"yoast-seo-meta-tag\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" class=\"yoast-seo-meta-tag\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/sites.sandiego.edu\/cpil-blog\/2021\/10\/08\/board-of-accountancy-proposes-rulemaking-regarding-the-sale-transfer-or-discontinuance-of-a-licensees-practice\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/sites.sandiego.edu\/cpil-blog\/2021\/10\/08\/board-of-accountancy-proposes-rulemaking-regarding-the-sale-transfer-or-discontinuance-of-a-licensees-practice\/\"},\"author\":{\"name\":\"Katie Gonzalez\",\"@id\":\"https:\/\/sites.sandiego.edu\/cpil-blog\/#\/schema\/person\/fdc87a266320b80c7a790bdc2a17df69\"},\"headline\":\"Board of Accountancy Proposes Rulemaking Regarding the Sale, Transfer, or Discontinuance of a Licensee\u2019s Practice\",\"datePublished\":\"2021-10-08T19:24:30+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/sites.sandiego.edu\/cpil-blog\/2021\/10\/08\/board-of-accountancy-proposes-rulemaking-regarding-the-sale-transfer-or-discontinuance-of-a-licensees-practice\/\"},\"wordCount\":492,\"commentCount\":0,\"keywords\":[\"accountants\",\"AICPA\",\"Board of Accountancy\",\"CBA\",\"license\",\"PEEC\",\"Rulemaking\"],\"articleSection\":[\"Board of Accountancy\",\"Rulemaking\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/sites.sandiego.edu\/cpil-blog\/2021\/10\/08\/board-of-accountancy-proposes-rulemaking-regarding-the-sale-transfer-or-discontinuance-of-a-licensees-practice\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/sites.sandiego.edu\/cpil-blog\/2021\/10\/08\/board-of-accountancy-proposes-rulemaking-regarding-the-sale-transfer-or-discontinuance-of-a-licensees-practice\/\",\"url\":\"https:\/\/sites.sandiego.edu\/cpil-blog\/2021\/10\/08\/board-of-accountancy-proposes-rulemaking-regarding-the-sale-transfer-or-discontinuance-of-a-licensees-practice\/\",\"name\":\"Board of Accountancy Proposes Rulemaking Regarding the Sale, Transfer, or Discontinuance of a Licensee\u2019s Practice - Consumer Protection Policy Center - Blog\",\"isPartOf\":{\"@id\":\"https:\/\/sites.sandiego.edu\/cpil-blog\/#website\"},\"datePublished\":\"2021-10-08T19:24:30+00:00\",\"author\":{\"@id\":\"https:\/\/sites.sandiego.edu\/cpil-blog\/#\/schema\/person\/fdc87a266320b80c7a790bdc2a17df69\"},\"breadcrumb\":{\"@id\":\"https:\/\/sites.sandiego.edu\/cpil-blog\/2021\/10\/08\/board-of-accountancy-proposes-rulemaking-regarding-the-sale-transfer-or-discontinuance-of-a-licensees-practice\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/sites.sandiego.edu\/cpil-blog\/2021\/10\/08\/board-of-accountancy-proposes-rulemaking-regarding-the-sale-transfer-or-discontinuance-of-a-licensees-practice\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/sites.sandiego.edu\/cpil-blog\/2021\/10\/08\/board-of-accountancy-proposes-rulemaking-regarding-the-sale-transfer-or-discontinuance-of-a-licensees-practice\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/sites.sandiego.edu\/cpil-blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Board of Accountancy Proposes Rulemaking Regarding the Sale, Transfer, or Discontinuance of a Licensee\u2019s Practice\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/sites.sandiego.edu\/cpil-blog\/#website\",\"url\":\"https:\/\/sites.sandiego.edu\/cpil-blog\/\",\"name\":\"Consumer Protection Policy Center - Blog\",\"description\":\"We work to protect and advance a reality where every citizen is protected by a government that is ethical, accountable, and transparent.\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/sites.sandiego.edu\/cpil-blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/sites.sandiego.edu\/cpil-blog\/#\/schema\/person\/fdc87a266320b80c7a790bdc2a17df69\",\"name\":\"Katie Gonzalez\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"\/\/www.gravatar.com\/avatar\/367bf8ae36ed938af8637f2b96d85412?s=96&#038;r=g&#038;d=mmc97f81d333fa3b469936c6ead32ef1d5\",\"url\":\"\/\/www.gravatar.com\/avatar\/367bf8ae36ed938af8637f2b96d85412?s=96&#038;r=g&#038;d=mm\",\"contentUrl\":\"\/\/www.gravatar.com\/avatar\/367bf8ae36ed938af8637f2b96d85412?s=96&#038;r=g&#038;d=mm\",\"caption\":\"Katie Gonzalez\"},\"url\":\"https:\/\/sites.sandiego.edu\/cpil-blog\/author\/katie-gonzalez_gonzalez\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Board of Accountancy Proposes Rulemaking Regarding the Sale, Transfer, or Discontinuance of a Licensee\u2019s Practice - Consumer Protection Policy Center - Blog","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/sites.sandiego.edu\/cpil-blog\/2021\/10\/08\/board-of-accountancy-proposes-rulemaking-regarding-the-sale-transfer-or-discontinuance-of-a-licensees-practice\/","og_locale":"en_US","og_type":"article","og_title":"Board of Accountancy Proposes Rulemaking Regarding the Sale, Transfer, or Discontinuance of a Licensee\u2019s Practice - Consumer Protection Policy Center - Blog","og_description":"By Frannie Winters On July 30, 2021, the California Board of Accountancy (CBA) published notice of its intent to add sections 54.3 and 54.4, Title 16 of the CCR to protect client confidentiality in the sale, transfer, or discontinuance of Continue reading &rarr;","og_url":"https:\/\/sites.sandiego.edu\/cpil-blog\/2021\/10\/08\/board-of-accountancy-proposes-rulemaking-regarding-the-sale-transfer-or-discontinuance-of-a-licensees-practice\/","og_site_name":"Consumer Protection Policy Center - Blog","article_published_time":"2021-10-08T19:24:30+00:00","author":"Katie Gonzalez","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Katie Gonzalez","Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/sites.sandiego.edu\/cpil-blog\/2021\/10\/08\/board-of-accountancy-proposes-rulemaking-regarding-the-sale-transfer-or-discontinuance-of-a-licensees-practice\/#article","isPartOf":{"@id":"https:\/\/sites.sandiego.edu\/cpil-blog\/2021\/10\/08\/board-of-accountancy-proposes-rulemaking-regarding-the-sale-transfer-or-discontinuance-of-a-licensees-practice\/"},"author":{"name":"Katie Gonzalez","@id":"https:\/\/sites.sandiego.edu\/cpil-blog\/#\/schema\/person\/fdc87a266320b80c7a790bdc2a17df69"},"headline":"Board of Accountancy Proposes Rulemaking Regarding the Sale, Transfer, or Discontinuance of a Licensee\u2019s Practice","datePublished":"2021-10-08T19:24:30+00:00","mainEntityOfPage":{"@id":"https:\/\/sites.sandiego.edu\/cpil-blog\/2021\/10\/08\/board-of-accountancy-proposes-rulemaking-regarding-the-sale-transfer-or-discontinuance-of-a-licensees-practice\/"},"wordCount":492,"commentCount":0,"keywords":["accountants","AICPA","Board of Accountancy","CBA","license","PEEC","Rulemaking"],"articleSection":["Board of Accountancy","Rulemaking"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/sites.sandiego.edu\/cpil-blog\/2021\/10\/08\/board-of-accountancy-proposes-rulemaking-regarding-the-sale-transfer-or-discontinuance-of-a-licensees-practice\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/sites.sandiego.edu\/cpil-blog\/2021\/10\/08\/board-of-accountancy-proposes-rulemaking-regarding-the-sale-transfer-or-discontinuance-of-a-licensees-practice\/","url":"https:\/\/sites.sandiego.edu\/cpil-blog\/2021\/10\/08\/board-of-accountancy-proposes-rulemaking-regarding-the-sale-transfer-or-discontinuance-of-a-licensees-practice\/","name":"Board of Accountancy Proposes Rulemaking Regarding the Sale, Transfer, or Discontinuance of a Licensee\u2019s Practice - Consumer Protection Policy Center - Blog","isPartOf":{"@id":"https:\/\/sites.sandiego.edu\/cpil-blog\/#website"},"datePublished":"2021-10-08T19:24:30+00:00","author":{"@id":"https:\/\/sites.sandiego.edu\/cpil-blog\/#\/schema\/person\/fdc87a266320b80c7a790bdc2a17df69"},"breadcrumb":{"@id":"https:\/\/sites.sandiego.edu\/cpil-blog\/2021\/10\/08\/board-of-accountancy-proposes-rulemaking-regarding-the-sale-transfer-or-discontinuance-of-a-licensees-practice\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/sites.sandiego.edu\/cpil-blog\/2021\/10\/08\/board-of-accountancy-proposes-rulemaking-regarding-the-sale-transfer-or-discontinuance-of-a-licensees-practice\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/sites.sandiego.edu\/cpil-blog\/2021\/10\/08\/board-of-accountancy-proposes-rulemaking-regarding-the-sale-transfer-or-discontinuance-of-a-licensees-practice\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/sites.sandiego.edu\/cpil-blog\/"},{"@type":"ListItem","position":2,"name":"Board of Accountancy Proposes Rulemaking Regarding the Sale, Transfer, or Discontinuance of a Licensee\u2019s Practice"}]},{"@type":"WebSite","@id":"https:\/\/sites.sandiego.edu\/cpil-blog\/#website","url":"https:\/\/sites.sandiego.edu\/cpil-blog\/","name":"Consumer Protection Policy Center - Blog","description":"We work to protect and advance a reality where every citizen is protected by a government that is ethical, accountable, and transparent.","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/sites.sandiego.edu\/cpil-blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/sites.sandiego.edu\/cpil-blog\/#\/schema\/person\/fdc87a266320b80c7a790bdc2a17df69","name":"Katie Gonzalez","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"\/\/www.gravatar.com\/avatar\/367bf8ae36ed938af8637f2b96d85412?s=96&#038;r=g&#038;d=mmc97f81d333fa3b469936c6ead32ef1d5","url":"\/\/www.gravatar.com\/avatar\/367bf8ae36ed938af8637f2b96d85412?s=96&#038;r=g&#038;d=mm","contentUrl":"\/\/www.gravatar.com\/avatar\/367bf8ae36ed938af8637f2b96d85412?s=96&#038;r=g&#038;d=mm","caption":"Katie Gonzalez"},"url":"https:\/\/sites.sandiego.edu\/cpil-blog\/author\/katie-gonzalez_gonzalez\/"}]}},"_links":{"self":[{"href":"https:\/\/sites.sandiego.edu\/cpil-blog\/wp-json\/wp\/v2\/posts\/534","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sites.sandiego.edu\/cpil-blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/sites.sandiego.edu\/cpil-blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/sites.sandiego.edu\/cpil-blog\/wp-json\/wp\/v2\/users\/1013"}],"replies":[{"embeddable":true,"href":"https:\/\/sites.sandiego.edu\/cpil-blog\/wp-json\/wp\/v2\/comments?post=534"}],"version-history":[{"count":1,"href":"https:\/\/sites.sandiego.edu\/cpil-blog\/wp-json\/wp\/v2\/posts\/534\/revisions"}],"predecessor-version":[{"id":535,"href":"https:\/\/sites.sandiego.edu\/cpil-blog\/wp-json\/wp\/v2\/posts\/534\/revisions\/535"}],"wp:attachment":[{"href":"https:\/\/sites.sandiego.edu\/cpil-blog\/wp-json\/wp\/v2\/media?parent=534"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/sites.sandiego.edu\/cpil-blog\/wp-json\/wp\/v2\/categories?post=534"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/sites.sandiego.edu\/cpil-blog\/wp-json\/wp\/v2\/tags?post=534"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/sites.sandiego.edu\/cpil-blog\/wp-json\/wp\/v2\/coauthors?post=534"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}