Regulatory Review for California CPAs (Currently Unavailable)

Author: Pat Patterson

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: May 2016

Designed For
Any California CPA that needs to review the CA Regulatory Regulations

Topics Covered

• California Accountancy Act
• California Board of Accountancy Regulations
• Case Studies in Ethical Decision-Making
• The Titanic Story
• The USS Pueblo Story

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
• Differentiate sections of the AICPA Code of ethics
• Describe the number of board members and appointments
• Identify accurate identification of audit documentation
• 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