In this on-demand self study course, Pat Patterson discusses ethics related to the practice of accounting including the AICPA's professional conduct and the California regulatory review statutes and administrative rules.
Publication Date: September 2020
Designed For
Any California CPA that needs to review the CA Regulatory Regulations
Topics Covered
- Ethics vs Morals
- The Titanic Story
- Ethics for CPAs
- Ethics — Key Definitions
- CPAs in Crisis
- California Law Business and Professions Code — BPC
- California Code of Regulations: TITLE 16. Professional and Vocational Regulations, DIVISION 1 Board of Accountancy Regulations
- The Academic Side of Ethics
- Case Study in Ethical Decision”Making
- Other Specific Cases
- Ethics and COVID”19
- What Does the Future Hold for CPAs?
Learning Objectives
- Describe ethical behavior
- Identify standards of professional conduct
- Recognize disciplinary proceedings taken by the Board and the associated misconduct
- Identify ethics and why it exists in the accounting profession
- 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 and Professions Code Section 5097
- Recognize ethical awareness and decision-making
Level
Overview
Instructional Method
Self-Study
NASBA Field of Study
Regulatory Ethics (2 hours)
Program Prerequisites
None
Advance Preparation
None
Instructor
Pat Patterson
Cecil Patterson, (Pat), CPA, MBA, is an award-winning, nationally recognized author, speaker, and discussion leader for continuing education courses and numerous state societies. He has experience at the local and national CPA-firm level and as an adjunct university professor.
Pat holds an MBA from the University of North Florida and is a CPA and owner of the firm of Cecil Patterson, CPA. His firm provides, accounting, tax preparation and tax planning services, wealth management services, and consulting for businesses and other professional firms.
Pat has served on the AICPA Council, the FICPA Council, and the FICPA Educational Foundation Board of Trustees.