Satisfy California CPA CPE requirements with 10 NASBA-approved credits covering CBA regulatory ethics, state tax non-conformity, business credits, and PTET.
The California CPA CPE: Ethics, State Tax & Business Compliance Learning Path is designed specifically for Golden State practitioners needing targeted, high-impact continuing professional education. This comprehensive 10-credit package addresses essential California Board of Accountancy (CBA) ethical responsibilities alongside critical Franchise Tax Board (FTB) and California Department of Tax and Fee Administration (CDTFA) filing complexities.
Curriculum Overview (10 Total CPE Credits)
- Regulatory Review & Ethics for California CPAs (2 CPE) — Field of Study: Regulatory Ethics
Satisfy the California Board of Accountancy (CBA) regulatory mandate. Review core provisions of the California Accountancy Act, administrative rules under Title 16 of the California Code of Regulations (16 CCR), mandatory client record retention standards under Business and Professions Code (BPC) § 5097, and critical disciplinary triggers identified in recent CBA enforcement actions.
- California Non-Conformity: Individual and Business (2 CPE) — Field of Study: Taxes
Navigate divergence between the Internal Revenue Code (IRC) and the California Revenue and Taxation Code (R&TC). Master state-specific adjustments reported on Franchise Tax Board (FTB) Schedule CA (540 / 540NR), depreciation and amortization variances on FTB Form 3885A, net operating loss (NOL) limitations, and unique state additions and subtractions.
- California Business Tax Credits (2 CPE) — Field of Study: Taxes
Identify high-value business tax incentives administered by the FTB and the Governor’s Office of Business and Economic Development (GO-Biz). Covers application criteria and compliance tracking for the California Competes Tax Credit (CCTC), state research credit calculations under R&TC § 23609, and key enterprise and employment incentives.
- Business, PTET & QBI Tax Updates (2 CPE) — Field of Study: Taxes
Structure pass-through entities under California’s elective Pass-Through Entity Tax (PTET) framework under R&TC §§ 19900–19906. Review calculation mechanics on FTB Form 3804 (Pass-Through Entity Elective Tax Calculation), owner credit allocations via FTB Form 3804-CR, payment scheduling on FTB Form 3893, and interaction with federal IRC § 199A qualified business income rules.
- Changes in Sales and Use Compliance and Reporting (2 CPE) — Field of Study: Taxes
Mitigate audit risks with the California Department of Tax and Fee Administration (CDTFA). Examine California economic nexus standards following the Wayfair decision (AB 147), marketplace facilitator responsibilities, local district tax allocations, and audit red flags under CDTFA regulations.
Key Benefits
- State-Specific Focus: Targeted solely to California accounting, tax, and ethical mandates.
- Flexible Self-Study: 100% on-demand QAS self-study format with immediate certificate generation upon completion.
Frequently Asked Questions
Does this learning path satisfy California CPA license renewal requirements?
Yes. This 10-credit package provides 2 credits in Regulatory Ethics approved for the California Board of Accountancy (CBA) ethics requirement, along with 8 technical credits in Taxes applicable toward California's 80-hour biennial renewal minimum.
Does this bundle satisfy the CBA 2-hour Regulatory Review requirement?
Yes. The included regulatory review coursework specifically addresses the California Accountancy Act, CBA administrative regulations, and licensee recordkeeping mandates required every six years (or after disciplinary review).
Are these courses NASBA and QAS certified?
All courses within this learning path are QAS Self-Study accredited through Wolters Kluwer / CCH CPELink, a registered NASBA sponsor (Sponsor ID #103021), valid for CPAs across California.
Learning Path Snapshot:
- Jurisdiction: California (California Board of Accountancy)
- Total Credits: 10 CPE Hours (2 Regulatory Ethics, 8 Technical Taxes)
- Delivery Format: On-Demand / QAS Self-Study
- Target Audience: California CPAs, public accounting tax managers, and corporate tax practitioners
Instructors
Jane Ryder
Jane Ryder, EA, CPA, is a nationwide professional educator.Jane Ryder, EA, CPA writes and speaks nationwide on many tax, compliance, representation and accounting topics. She runs her full-service CPA firm in San Diego, California and has been providing tax, accounting, representation and tax collection services since 1980.
Steven D. Mercatante
Steven Mercatante is the principal and founder of TIR Consulting, LLC. He is a nationally recognized leader in tax reporting education and consulting on specialized compliance issues. He has conducted on-site consultation for corporate clients from across the world and led countless seminars and webinars for Convey Compliance Systems, IAPP, Balance Consulting, The Accounts Payable Network, Accounts Payable Now and Tomorrow, Progressive Business Conferences, The Center for Competitive Management, and more.
He is also a published author, with numerous articles published on tax and financial law, and he has authored and published a series of tax guides on topics such as: W-9/1099 & W-8/1042-S compliance and reporting, payment cards, U.S. State & Local Reporting, worker compensation issues, international tax compliance, and more.