Regulatory Review for California CPAsCode: 26-CARR

103 pages

Course Description:

This two-hour course is designed to meet the two-hour regulatory review course requirement for California CPAs. This course is required every six years and is in addition to the four-hour ethics requirement for each two-year license renewal period. The applicable statutes and regulations promulgated in the California Accountancy Act and the California Board of Accountancy Regulations are covered in detail. Included in the course is a summary of recent and historic board enforcement actions and an overview of new rules. Disciplinary actions by the board are used to reinforce understanding of the statues and regulations. Frequently asked questions are also included to further illustrate important points.

A grade of at least 90% is required to pass this course.

Learning Objectives

Upon completion of this course, you should be able to:  Describe theregulatory requirements contained in applicable sections the California Board of Accountancy Regulations and the California Accountancy Act

Prerequisites: None 

Level: Overview 

NASBA Category: Ethics 

Recommended CPE: 2 Hours