Ethical Responsibilities for CPAs: Regulatory Review 25-26

Description

Meets the California Board of Accountancy's two-hour regulatory review requirement. Essential topics are augmented with the instructor's personal experience. Review the provisions of the Accountancy Act and the California Board of Accountancy Regulations. Recognize and learn to avoid ethical pitfalls that may be encountered. Review representative disciplinary actions recently determined by the California Board of Accountancy to increase your comprehension. This course fulfills CBA criteria for initial CPA licensure in California. As of July 1, 2024, it replaces the PETH Exam ( Professional Ethics for CPAs ).

Highlights

• The Continuing Education Requirements for CPA
• s
• Ownership of Accounting Workpapers
• Titles and Licensing
• The Inactive and Retired License Status
• Rules Regarding Referral Fees and Commissions
• Self-Reporting Requirements for CPA
• s and what constitutes a reportable event
• Audit Documentation Standards
• Review of representative Disciplinary Actions by the State Board of Accountancy

Objectives

• Enhance knowledge of the California Accountancy Act Rules and Regulations
• Educate CPA
• s in public practice in California about the State Board of Accountancy Rules and Regulations and how to avoid violating them
• Focus on ethical areas in the everyday practice of public accounting in California
• Get a working knowledge of the state Board of Accountancy Rules and Regulations

Designed For

California licensed CPAs in public and private practice.