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California Regulatory Ethics: California Regulatory Review for CPAs (Course Id 762)

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Author : Jae K. Shim, Ph.D., CPA
Course Length : Pages: 43 ||| Review Questions: 9 ||| Final Exam Questions: 10
CPE Credits : 2.0
IRS Credits : 0
Price : $29.95
Passing Score : 90%
Course Type: Text - Technical - NASBA Registry
Primary Subject-Field Of Study:

Regulatory Ethics - Regulatory Ethics for Course Id 762

Description :

This course is designed for California CPAs to meet the 2-hour Regulatory Review requirement.  It includes a review of current the California Accountancy Act and the current California Board of Accountancy Regulations. Also included are historic and recent disciplinary actions taken by the Board to help illustrate how the acts and regulations are enforced.

The course must be passed with a grade exceeding 90 percent.

Usage Rank : 0
Release : 2023
Version : 1.0
Prerequisites : None.
Experience Level : Overview
Additional Contents : Complete, no additional material needed.
Additional Links :
Advance Preparation : None.
Delivery Method : Interactive Self Study
Intended Participants : Anyone needing Continuing Professional Education (CPE).
Revision Date : 30-Aug-2023
NASBA Course Declaration : Participants must complete the final examination within one year of purchase and with a minimum passing grade of 70% or better to receive CPE credit unless otherwise noted on the Course History page (i.e. California Ethics must score 90% or better). After logging in click on the Course History links on your My Courses page for the Begin date and Expire date for the Final Exam.
Approved Audience :

Text - Technical - NASBA Registry - 762

Keywords : Regulatory Ethics, California, Regulatory, Ethics, California, Regulatory, Review, CPAs, cpe, cpa, online course
Learning Objectives :

Course Learning Objectives

After completing this course, you should be able to:
  • Recognize key sections within the California Accountancy Act and Board Regulations
  • Identify standards of professional conduct
  • Recognize disciplinary proceedings taken by the Board and the associated misconduct
Course Contents :

Chapter 1: Laws and Rules Governing the Practice of Public Accountancy


General Rules

Scope of Practice

Permits and Certificates

License Status

Out-of-State Licensees

FAQ: Practice of Public Accountancy

Continuing Education

Basic Requirements

Specific Requirements

Conversion or Restoration to Active Status

Peer Reviews

General Rules

Peer Review Program

Peer Review Reporting

FAQ: Peer Review Reporting

Chapter 1 Review Questions

Chapter 2: Rules of Professional Conduct

Professional Responsibilities

Conflict of Interest/Independence

Professional Standards

Audit Documentation

Record Ownership

Reportable Events

Cooperation with Board Inquiry

Prohibited Practices

Improper Use of Name


Contingent Fees

Advertising and Solicitation

Employment with an Audit Client

Disclosure of Confidential Information


FAQ: Professional Conduct

Discipline and Enforcement

Bases to Impose Discipline

Enforcement Process

Citations and Fines

Board Disciplinary Action

Chapter 2 Review Questions

Appendix - CBA Disciplinary Cases


CPE Regulatory Ethics Course: https://www.cpethink.com/california-cpa-ethics
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