A grade of at least 90% is required to pass this course. This course is approved through the California Board of Accountancy. The California specific course code will be on your Certificate of Completion.

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. 

Learning Objectives

Upon completion of this course, you should be able to:

•     Describe the regulatory 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

Revision Date:  3/20/25

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies