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 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
