California Regulatory Ethics
Registration will close on May 2, 2025 at 8:45am Pacific Time
Date: Friday, May 2, 2025
Instructor: Jane Ryder
| Begin Time: |
9:00am Pacific Time
10:00am Mountain Time
11:00am Central Time
12:00pm Eastern Time |
| CPE Credit: |
2 hours for CPAs
2 hours Ethics for CTEC |
|
NOTE: Go to My Professional Profile in your CCH CPELink account settings to ensure your name, and PTIN number; matches your PTIN card
In this course, we will review and discuss ethics related to the practice of accounting including the AICPA's professional conduct and the California statutes and administrative rules.
Who Should Attend
California CPAs
Topics Covered
- Ethics vs Morals
- Ethics for CPAs
- Ethics — Key Definitions
- CPAs in Crisis
- California Law Business and Professions Code — BPC
- The Academic Side of Ethics
- Specific Ethics Cases
- What Does the Future Hold for CPAs?
- Conflict of interest
- Client documents: returning or retaining
Learning Objectives
- Identify standards of professional conduct
- Identify ethics and why it exists in the accounting profession
- Recognize disciplinary proceedings taken by the Board and the associated misconduct
- Recognize the provisions within the Code of Ethics and how it applies
- Describe attest service in California
- Identify the retention period requirement for audit documentation as mandated by Business
- Recognize ethical awareness and decision-making
- Understand potential conflicts of interest
- Understand requirements related to returning or retaining client records
Level
Basic
Instructional Method
Group: Internet-based
NASBA Field of Study
Regulatory Ethics (2 hours)
Program Prerequisites
None
Advance Preparation
None
