Obtain a practical understanding of ethical and legal standards for CPAs. Get the practical guidance that applies to CPAs on a daily basis.
Professional ethics are a cornerstone of the CPA profession. The public expects CPAs to know and understand the ethical and legal standards that apply to accountancy.
A portion of this class is designed to meet the California Board of Accountancy's two-hour regulatory review course requirement, as well as the four-hour ethics requirement. During this section, review the California Accountancy Act and CBA regulations specific to the practice of public accountancy in California, as well as historic and recent CBA disciplinary actions.
- Recognize how to avoid common areas of accounting malpractice as illustrated by California case law.
- Recall emerging national trends in litigation involving the accounting profession.
- Identify California Accountancy Act and its articles, and California Board of Accountancy regulations.
- Recall CBA disciplinary actions.
Level of Difficulty:
- California Business and Professions Code and AICPA Code of Professional Conduct.
- California and national case law involving the practice of accounting.
- IRS Circular 230: Duties in tax practice.
- Sarbanes-Oxley Act: Duties of accounting professionals.
- Professional duties when fraud is discovered.
- California Accountancy Act, specific to the practice of public accountancy in California and articles 1.5, 3.5, 4, 5.5, 6, 6.5 and 7.
- California Board of Accountancy regulations specific to the practice of public accountancy in California.
- Accountancy regulations articles 1, 9, 12, 12.5 and 13
CPAs in public practice, industry and governmental agencies.
Wireless Internet access, lunch and discounted parking will be provided for this event and are included in your registration fee.