State Specific Ethics

Regulatory Review for California CPAs v.2

Course Overview:

This Board-Approved Regulatory Review course is recommended to fulfill the 2-hour CPE Regulatory ethics requirement in California by providing detailed guidance from appropriate laws and regulations for CPAs in California. Included in the course are the California Accountancy Act and the Board of Accountancy Regulations specific to the practice of public accountancy in California emphasizing the provisions applicable to current practice situations. Cases involving misconduct which led to licensees being disciplined and enforcement actions taken by the Board are provided.

Learning Objectives:

After completing this course, the course participant should be able to:

  • Describe the professional ethics and conduct for California CPAs.
  • Summarize the ethical concepts promulgated in the Code of California Business & Professions and the Code of Regulations.
  • List the Continuing Education Requirements for the California CPA.
  • Recognize the Standards of Professional Conduct.
  • Identify citations and fines that can be issued for a violation of any provision of the Accountancy Act or any regulation adopted by the board.

Content Partner:

SmartPros Ltd.

SmartPros Ltd. is a leader in online and offline continuing education for
accounting, finance and engineering professionals. With over 2,000 hours of
content, SmartPros has been providing mandatory continuing education
products since 1981. SmartPros provides services and content to its
professional and corporate clients, in a variety of media including Web, CD
ROM, and video. In the accounting market, SmartPros also has a predominant
news and information portal which receives 200,000+ visits per month and
provides services to over 100,000 subscribers. SmartPros' customers include
50% of the Fortune 500, as well as the major firms and associations in each
of its professional markets.

Prerequisites/Advanced Preparation:


Speaker / Author:

Steve Spafford is a CPA with DeltaCPE LLC, a national CPE provider.

Software & Hardware Requirements:

  • 56k or Greater Internet Connection
  • Adobe Acrobat® Reader for the .pdf files
  • Adobe® Flash® Player 8 or higher
  • Modern DHTML Compatible Browser
  • Ram: 256 MB minimum
  • Windows or Mac OS


Price (USD)

Standard Rate: $49.90


Course Code : 991230-v2

Release Date : 11/14/2014
Expire Date : 11/30/2020
Credits :
CPE 2.00
QAS 2.00

Length : 1hr 40min
Course Level : Basic
Course Type : New Standards
Passing Grade : 90%
Format Type : eLearning
Field Of Study : Regulatory Ethics

Theme : State Specific Ethics

Included In

Returning Subscribers

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