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California: Regulatory Review for California CPAs (Course Id 1262)

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Author : Joseph P Helstrom, CPA
Status : Production
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 1262

Description :

This two-hour course is designed to meet the two-hour regulatory review course requirement for California CPAs. This course is required every six years and is in addition to the four-hour ethics requirement for each two-year license renewal period. The applicable statutes and regulations promulgated in the California Accountancy Act and the California Board of Accountancy Regulations are covered in detail. Included in the course is a summary of recent and historic board enforcement actions and an overview of new rules. Disciplinary actions by the board are used to reinforce understanding of the statues and regulations. Frequently asked questions are also included to further illustrate important points.

A grade of at least 90% is required to pass this course.

Usage Rank : 0
Release : 2018
Version : 1.0
Prerequisites : None.
Experience Level : Overview
Additional Contents : Complete, no additional material needed.
Additional Links :
Advance Preparation : None.
Delivery Method : Self-Study
Intended Participants : Anyone needing Continuing Professional Education (CPE).
Revision Date : 30-Jul-2019
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 - 1262

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

Course Learning Objectives

Upon completion of this course, you should be able to:
  • Describe the regulatory requirements contained in applicable sections the California Board of Accountancy Regulations and the California Accountancy Act
Course Contents :

Chapter 1 - Regulatory Review for California CPAs

Course Learning Objectives

Course Overview

Recent New Rules

Trend in Recent California Board of Accountancy Enforcement Actions

CBA Regulations, Article 1- General

Definition of Attest Services

Notification of Change of Address

Example of CBA Disciplinary Action

Observance of Rules

California Accountancy Act, Article 3 Application of Chapter

Valid permit to practice required

Practice of public accountancy

Use of the certified public accountant title

Inactive License Status

Retired License Status

Military Wavier Status

Military Inactive Status

California Accountancy Act, Article 4 Applications, Registrations, Permits Generally

Public Accountancy Permits and Certificates

Expiration of Permits; Renewal; Continuing Education Requirements.

Failure to Renew Within Five Years; Reinstatement.

Offices Not Under Personal Management of Certified Public Accountant or Public Accountant; Supervision.

Example of CBA Disciplinary Action

Restrictions on Accepting Employment with an Audit Client

Reportable Events

Example of CBA Disciplinary Action

Disclosure of Confidential Client Information Prohibited

CBA Regulations, Article 9- Rules of Professional Conduct

Client Notification.

Attest Client Notification Regarding Composition of Firm Ownership.

Firms with Nonlicensee Owners.

Notification of Non-Licensee Ownership.

Response to Board Inquiry.

Example of CBA Disciplinary Action

Discrimination Prohibited.

Confidential Information Defined, Exception.

Disclosure of Confidential Information Prohibited.

Commissions -Basic Disclosure Requirement.

Example of CBA Disciplinary Action

Incompatible Occupations/Conflict of Interest.

Compliance with Standards.

Example of CBA Disciplinary Action

Reporting of Restatements.

Contingent Fees.


Example of CBA Disciplinary Action


Approval of Use of Fictitious Name.

Retention of Client's Records.

Example of CBA Disciplinary Action

Working Papers Defined; Retention.

Identification of Audit Documentation.

Example of CBA Disciplinary Action

Retention Period for Audit Documentation.

The Document Assembly Period and Subsequent Changes in Audit Documentation.

Example of CBA Disciplinary Action

Audit Documentation Retention and Destruction Policy.

Review Questions

California Accountancy Act, Article 1.5 Continuing Education

Continuing Education

Continuing Education Regulations

CBA Regulations, Article 12 Continuing Education Rules

Inactive license conversion

Renewing a delinquent license

Basic Continuing Education Requirements

Continuing Education Commentary from the CBA License Renewal Handbook

Example of CBA Disciplinary Action

California Board of Accountancy Frequently Asked Questions

California Accountancy Act, Article 5.5 - Audit Documentation

Audit Documentation Requirements

Audit Documentation Regulations

Example of CBA Disciplinary Action

CBA Regulations, Article 6- Peer Review


Enrollment and Participation.

Firm Responsibilities.


Reporting to the Board.

Document Submission Requirements.

California CBA Commentary Peer Review

Example of CBA Disciplinary Action

California Board of Accountancy Frequently Asked Questions

California Accountancy Act, Article 6 - Disciplinary Proceedings

Discipline in General

Examples of CBA Disciplinary Action

Article 6, Section 5100.5 - Disciplinary Proceedings

Excerpts from the Enforcement Handbook for Licensees

California Accountancy Act, Article 6.5 - Administrative Penalties

Administrative Penalties General Provisions

California Accountancy Act, Article 7 - Prohibitions and Offenses Against the Chapter Generally

Violations as Misdemeanor

Evidence of Violation


CBA Regulations, Article 12.5- Citations and Fines


Citation Format.


Citation Factors.

Failure to Comply with Citation.


Unlicensed, Unregulated Practice.

CBA Regulations, Article 13- Denial, Suspension, and Revocation of Certificates, Permits, or Licenses

Disciplinary Guidelines.

Mediation Guidelines.

Substantial Relationship Criteria.

Rehabilitation Criteria for Denials, Suspensions, Revocations, Restorations,

Reduction of Penalty, Etc.

Review Questions


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