This California CPE ethics course is intended for any California CPA who needs to meet the state's two-hour regulatory review requirement. The California CPA Regulatory Review contains a discussion of the California Board of Accountancy's regulations, as well as the California Accountancy Act. We have integrated a number of historical and recent disciplinary actions imposed by the Board, in order to highlight the consequences of not following the Regulations and Act.
California Board Approval: RRS-041-1223
Learning Objectives
Upon successful completion of this course, participants will be able to:
Identify the most essential elements of the California Accountancy Act and the California Board of Accountancy's Regulations.
Recall the standards of professional conduct.
Major Topics
Application of Chapter and General Standards
General CPE Requirements
Government Auditing CPE Requirements
Accounting and Auditing CPE Requirements
Fraud CPE Requirements
Failure to Comply with CPE Requirements
Professional Conduct
Applications, Registrations and Permits
Peer Reviews
Audit Documentation
Disciplinary Proceedings
Penalties, Citations and Fines
