Course Description
Course publication/revision date: This course was updated on 1/1/2023.
This course meets the biennial 4 hour ethics CPE requirement for California CPAs (CA Board of Accountancy Regs. Article 12, Section 87). (This requirement is in addition to the two-hour CA regulatory review course, which licensees must also complete once every six years.)
Ethics for Accountants: California covers current ethical issues in the accounting profession and the current AICPA Code of Professional Conduct (with examples and case studies). The California Board of Accountancy Rules of Professional Conduct (Article 9) are included in the Appendix.
Please consult the California State Board of Accountancy for specific requirements. Reminder from the California Board of Accountancy: "A licensee renewing a license in an active status, shall complete a minimum of 20 hours in each year of the two-year license renewal period, with a minimum of 12 hours of the required 20hours in technical subject areas as described in subsection (a)(2)."
