Regulatory Review for California CPAs
Author: Pat Patterson
| CPE Credit: |
2 hours for CPAs |
In this on-demand self-study course, Pat Patterson discusses ethics related to the practice of accounting including AICPA’s Code of Professional Conduct and the California regulatory review statutes and administrative rules.
Publication Date: February 2025
Designed For
Any California CPA that needs to review the CA Regulatory Regulations
Topics Covered
- Ethics vs Morals: Like or unlike?
- Ethics and relationships to the Titanic and Pueblo
- Are CPAs in an Ethical Crisis – revised AICPA Code of Professional Conduct?
- California Law Business and Professions Code — BPC
- California Code of Regulations: TITLE 16. Professional and Vocational Regulations, DIVISION 1 Board of Accountancy Regulations
- Case studies in ethics, options, and choices
- How to make ethical decisions
- Covid 19 and its effect on Professional Ethics
- The CPA, Ethics, and the Future?
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 they exist 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
