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Author: |
Jae K. Shim, Ph.D., CPA |
Course Length: |
Pages: 31 ||| Word Count: 13,102 ||| Review Questions: 9 ||| Final Exam Questions: 10 |
CPE Credits: |
2.0 |
IRS Credits: |
0 |
Price: |
$29.95 |
Passing Score: |
90% |
Course Type: |
Text |
Technical Designation: |
Technical |
Field Of Study: |
Regulatory Ethics |
Approved Audience: |
NASBA Registry |
Key Takeaways: |
This California Board of Accountancy approved course fulfills the two hour regulatory review requirement, organized around the practice of public accountancy and the Rules of Professional Conduct.
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Frequently Asked Questions: |
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Description: |
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. A grade of at least 90% is required to pass this course. This course has been approved by the California Board of Accountancy (CBA) through September-30-2027. |
Usage Rank: |
115000 |
Release: |
2015 |
Version: |
1.0 |
Prerequisites: |
None. |
Experience Level: |
Overview |
Additional Contents: |
Complete, no additional material needed. |
Additional Links: |
Internal: California Non‑Regulatory Ethic
Internal: Regulatory Ethics, Professional Standard Overview (Video)
External: California Board of Accountancy - information on Board‑approved Regulatory Review course requirements
External: NASBA - California CPE Requirements: Regulatory Review Requirement
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Advance Preparation: |
None. |
Delivery Method: |
Interactive Self Study |
Intended Participants: |
Anyone needing Continuing Professional Education (CPE). |
Revision Date: |
12-Sep-2025 |
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. |
Keywords: |
California Regulatory-Review: California Regulatory Review for CPAs - CPE course |
Learning Objectives: |
Course Learning Objectives After completing this course, you should be able to:
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Course Contents: |
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 |
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