California Regulatory Ethics

Author: Jane Ryder

This comprehensive, online course is designed to help California CPAs and accounting professionals navigate the increasingly complex regulatory and ethical landscape with confidence. California Regulatory Ethics goes beyond theory, blending real-world disciplinary cases, California Board of Accountancy (CBA) rules, and AICPA professional standards to provide practical guidance you can apply immediately in your practice.

Participants will explore the difference between ethics and morals, review key ethical definitions, and examine how ethical lapses occur—even among experienced professionals. Through California-specific statutes, including the Business and Professions Code, and enforcement actions taken by the Board, you will learn how regulatory expectations impact daily decision-making, client relationships, attest services, documentation retention, and conflicts of interest.

Whether you are seeking to satisfy California’s regulatory ethics requirement or strengthen your professional judgment, this engaging course delivers actionable insights to help you avoid costly missteps, protect your license, and uphold the highest standards of the profession.

Per the IRS Education Provider Standards this course must be COMPLETED by 12/31/2029 to receive credits. NOTE: Go to My Professional Profile in your CCH CPELink account settings to ensure your name, and PTIN number; matches your PTIN card

Publication Date: May 2026

Designed For
This course is specifically designed for professionals who want to protect their license, strengthen ethical judgment, and stay compliant with California regulatory expectations.

Topics Covered

• Ethics vs. morals: key distinctions and practical implications
• Ethical standards for CPAs and the public interest responsibility
• Core ethics terminology and professional definitions
• Common causes of ethical failures in the accounting profession
• California Business and Professions Code (BPC) requirements
• Role and enforcement authority of the California Board of Accountancy
• Real-world California disciplinary cases and lessons learned
• Professional conduct expectations under the AICPA Code of Professional Conduct
• Attest services requirements specific to California
• Audit and attest documentation retention rules
• Identifying and managing conflicts of interest
• Client records: obligations for returning, retaining, and safeguarding documents
• Ethical decision-making frameworks and professional judgment
• Emerging ethics challenges and the future of the CPA profession

Learning Objectives

• Identify the core ethical standards governing the accounting profession, including AICPA and California regulatory requirements
• Distinguish between ethics and morals and explain why ethical standards are critical to public trust in the profession
• Recognize common types of misconduct and disciplinary actions enforced by the California Board of Accountancy
• Apply provisions of the professional Code of Ethics to real-world ethical dilemmas and client scenarios
• List California requirements related to attest services and audit documentation retention
• Evaluate potential conflicts of interest and determine appropriate ethical responses
• Identify professional obligations related to returning, retaining, and safeguarding client records
• Demonstrate ethical decision-making strategies that reduce professional and regulatory risk

Level
Overview

Instructional Method
Self-Study

NASBA Field of Study
Regulatory Ethics (2 hours)

Program Prerequisites
None

Advance Preparation
None