Format: On-demand
This course provides California licensees an understanding of provisions of 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. The course also includes an overview of historic and recent disciplinary actions taken by the California Board of Accountancy, highlighting the misconduct which led to licensees being disciplined. This course includes a discussion of the following laws and regulations:
- California Accountancy Act Articles: Articles 1.5, 3, 3.5, 4, 5.5, 6, 6.5 and 7.
- California Board of Accountancy Regulations, Articles 1, 6, 9, 12, 12.5, and 13.
Learning Objectives
At the conclusion of this session you will be able to do the following:
- Recognize basic provisions of the California Accountancy Act and Board of Accountancy Regulations and identify Standards of Professional Conduct applicable to California CPAs.
- Recognize disciplinary proceedings of the California State Board of Accountancy, including recent disciplinary actions taken by the Board and the misconduct leading to licensees being disciplined.
- Recognize audit documentation requirements specified in the California Accountancy Act and Board Regulations.
- Identify California's requirements to obtain and report the results of peer reviews.
- Recognize California’s continuing education requirements.