This course fulfills the four-hour ethics requirement mandated by the California Board of Accountancy. It discusses the AICPA’s Code of Conduct, which Boards of Accountancy generally require their licensees to abide by even when not a member of the AICPA. The Code of Conduct was promulgated by the AICPA to give guidance and prescribe ethical conduct parameters for all CPAs, regardless of career path.
This course also discusses the topic of independence, as promulgated by both the AICPA and the SEC/PCAOB.
Finally, this course discusses ethical guidance for tax practitioners. Specific topics discussed include Circular 230, as well as additional ethical requirements mandated by the AICPA and the Treasury Department.
Course Prerequisite: None
Course Level: Basic
Field of Study: Regulatory Ethics
Course Format: Text
Recommended CPE Credit: 4 hours
Please note: To renew a license in an active status, four hours of ethics education must be completed in the two-year period immediately preceding license expiration. In addition, a two-hour Board-approved Regulatory Review course must be completed once every six years as a condition of active license renewal. (A licensee's previous due date for the Professional Conduct and Ethics (PC&E) course will become the licensee's Regulatory Review course due date.) This course meets the four-hour ethics requirement however it does not meet the two-hour Board-approved Regulatory Review course requirement.