1. Explain the formation of the California Board of Accountancy.
2. Discuss specific articles of the Accountancy Regulations and how they relate to the practice of public accounting in the state.
3. Identify misconduct leading to disciplinary action by the Board.

Chapter One
Business and Professions Code- Accountancy Acts

1. Discuss specific statues and the powers granted the California Board of Accountancy by the Legislature to regulate public accountancy.
2. Discuss possible acts of misconduct that result in disciplinary action.

Chapter Two
Accountancy Regulations

1. Discuss the specific regulations and how they regulate the practice of public accounting in the state.
2. Identify specific misconduct, which leads to disciplinary action by the Board.

Introduction- Brief History of CPAs in the United States

Chapter One- Business and Professions Code- Accountancy Acts

Article              Sections                                   Content

1.5                   5026-5029                   Continuing Education

3                      5050-5058.2                Application of Chapter

 3.5                  5060-5063.3                Standards of Professional Conduct

4                      5070-5079                   Applications, Registrations, Permits Generally

5.5                   5097-509                     Audit Documentation

6                      5100-5115                   Disciplinary Proceedings

6.5                   5116-5116.6                Administrative Penalties

7                      5120-5122                   Prohibitions and Offenses Against the Chapter Generally

Chapter Two- Accountancy Regulations

Article              Sections                       Content

1                      1-51                             General

6                      38-48.6                        Peer Review

9                      50-69                           Rules of Professional Conduct

12                    80-94                           Continuing Education Rules

12.5                 95-95.6                        Citations and Fines

13                    98-99.1                        Denial, Suspension, and Revocation of Certificates, Permits, or Licenses

Resources

Glossary