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 - NASBA Registry |
Technical Designation: | Technical |
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 : | 54000 |
Release : | 2023 |
Version : | 1.0 |
Prerequisites : | None. |
Experience Level : | Overview |
Additional Contents : | Complete, no additional material needed. |
Additional Links : |
The State Bar of California
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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 - 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:
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Course Contents : | Chapter 1: Laws and Rules Governing the Practice of Public Accountancy Introduction 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 Commissions Contingent Fees Advertising and Solicitation Employment with an Audit Client Disclosure of Confidential Information Discrimination 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 Glossary |