CONTINUING EDUCATION FOR TAX & FINANCIAL PROFESSIONALS
Self-Study

Accountant Ethics for California

Essential guide to Accountant Ethics in California. Master the AICPA Code of Professional Conduct and California-specific regulations to navigate ethical challenges and maintain professional integrity.

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$116.00$136.00

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CPE Credits

4 Credits: Regulatory Ethics
Course Level
Overview
Format
Self-Study

Course Description

The Accountant Ethics for California course explores the AICPA Code of Professional Conduct, various tools used to resolve business ethics scenarios, and the accountancy regulations of the California Board of Accountancy. Examples are used throughout the course materials to illustrate various ethics and regulatory concepts. The intent is to provide the CPA with the fundamental concepts needed to conduct one’s activities with the highest degree of integrity.

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Learning Objectives

Upon successful completion of this course, participants will be able to:

  • Describe the different principles contained within the AICPA Code of Professional Conduct.
  • Specify the different types of harassment.
  • Describe the types of discreditable acts stated in the AICPA Code of Professional Conduct.
  • Explain the accountant’s obligations related to the release of confidential information.
  • Specify the policies that may apply to the release of confidential information.
  • Identify the characteristics of false or misleading promotional efforts.
  • Describe the obligations of the accountant in relation to the delivery of records to a client.
  • Specify the obligations of the accountant in regard to conflicts of interest.
  • Describe the different types of threats to an accountant’s ability to comply with the AICPA Code of Professional Conduct.
  • Specify the differences between deontology and consequentialism.
  • Explain how the difference principle can be applied to real-world situations.
  • Specify the California continuing professional education requirements.
  • Recall the fingerprinting requirement imposed by the California Board of Accountancy.
  • Recall the peer review requirements for a firm performing attest services in California.
  • Specify the client notification requirements when a licensee has been licensed by the California Board of Accountancy.
  • Identify the disclosure rules in California as they pertain to confidential licensee information.
  • Recall the rules imposed by the California Board of Accountancy regarding contingent fees.
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Course Specifics

Course ID
SS423364580
Revision Date
October 17, 2024
Prerequisites

There are no prerequisites.

Advanced Preparation

None

Number of Pages
79

Compliance Information

NASBA Provider Number: 103220

CFP Notice: Not all courses that qualify for CFP® credit are registered by Western CPE. If a course does not have a CFP registration number in the compliance section, the continuing education will need to be individually reported with the CFP Board. For more information on the reporting process, required documentation, processing fee, etc., contact the CFP Board. CFP Professionals must take each course in it’s entirety, the CFP Board DOES NOT accept partial credits for courses.

Meet The Experts

Steven M. Bragg, CPA, is a full-time book and course author who has written more than 300 business books and courses. He provides Western CPE with self-study courses in the areas of accounting and finance, with an emphasis on the practical application of accounting standards and management techniques. A sampling of his courses include the The New Controller Guidebook, The GAAP Guidebook, Accountants’ Guidebook, and Closing the Books: An Accountant’s Guide. He also manages the Accounting Best Practices podcast. Steven has been the CFO or controller of both public and private companies and has been a consulting manager with Ernst & Young and …