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

• Who is this course for?
  This course is for California CPAs who need to satisfy the mandatory two‑hour board‑approved regulatory review requirement to maintain their license in active status.

• What is this course about or what problem does this course solve?
  It reviews key provisions of the California Accountancy Act and Board of Accountancy Regulations and provides examples of historic and recent disciplinary actions—ensuring CPAs stay compliant and aware of conduct standards.

• How can the knowledge from this course be used?
  CPAs use this knowledge to remain compliant with state laws, avoid disciplinary action, and correctly reflect regulatory requirements in their practice.

• Why is this course important to a CPA, Accountant, or IRS Enrolled Agent?
  Completion of this course is a legal requirement for license renewal every six years, and failing to meet it may jeopardize one’s license.

• When is this course relevant or timely?
  The course is required once every six years, and this version is newly revised as of August 7, 2025. It’s especially timely for those approaching license renewal.

• How is a course like this consumed or used?
  Delivered as an interactive self‑study text, CPAs complete the course and a final exam online, requiring a 90% passing score to earn a certificate of completion.

To maintain a license in an active status, California CPAs must complete a two-hour regulatory review course once every six years, in addition to the four-hour ethics requirement (two-year license renewal period). This Board-approved course fulfills the regulatory review requirement, covering key provisions of the current California Accountancy Act and California Board of Accountancy Regulations. Also included are examples of historic and recent Board disciplinary actions, highlighting professional misconduct led to licensees being disciplined.

The Board requires a minimum score of 90% to pass the final exam for a certificate of completion.

Text - NASBA Registry - 762

Course Learning Objectives

• Recognize key provisions of the California Accountancy Act and Board of Accountancy Regulations, specific to the practice of public accountancy in California
• Identify standards of professional conduct applicable to California CPAs
• Recognize improper CPA conduct that could lead to violations and disciplinary action

Chapter 1: Practice of Public Accountancy

Course Learning Objectives

Course Overview

Right to Practice

Scope of Practice

Use of Designation

Out-of-State Licensees

Partnership

Nonlicensee Owners Firms

License Status

Continuing Competency

General Requirements

Technical vs. Nontechnical

Specific Requirements

Peer Reviews

General Rules

Firm Responsibilities

Peer Review Reporting

Chapter 1: Review Questions

Chapter 2: Rules of Professional Conduct

Professional Obligations

Conflict of Interest and Independence

Professional Standards

Audit Documentation

Record Ownership

Reportable Events

Change of Address

Response to CBA Inquiry

Prohibited Acts

Name Styles

Commissions

Contingent Fees

Advertising and Solicitation

Employment with an Audit Client

Confidential Information

Discrimination

Discipline and Enforcement

Reasons for Disciplinary Action

Enforcement Process

Citations and Fines

CBA Disciplinary Action

Chapter 2: Review Questions

Glossary