Regulatory Review for California CPAs

$59.00

This course will provide an overview of:

California's updated CPA licensing, experience, and reciprocity framework under AB 1175, including practiceprivilege limitations.
Core continuing education obligations, including ethics, regulatory review, documentation requirements, and compliance expectations.
Proper CPA title use, firm registration requirements, fictitious business names, and advertising standards.
Key professional conduct rules under the California Accountancy Act, including commissions, independence, employment restrictions, mandatory reporting, discipline grounds under BPC §5100, and how the CBA enforces compliance.
Audit documentation standards, including assembly, retention, and written documentationpolicy requirements.

Field of Study:

Regulatory Ethics

Credit(s):

NASBA: 2.0

Course ID:

NASBA: 44541/51767

Instructor(s):

Rachel Farris

Course Format:

On Demand

Prerequisites:

None

Advanced Preparation:

None

Knowledge Level:

Basic

Publication Date:

05/07/2026

Planned Expiration:

04/30/2027

Provider:

Becker Professional Education

Learning objectives

After completing this course, the learner should be able to:

Identify California CPA licensing, education, experience, and reciprocity rules.
Recall CE requirements, including technical/nontechnical hours, ethics, and regulatory review.
Distinguish proper CPA title use, firm registration, and advertising restrictions.
Identify permissible vs. prohibited conduct related to commissions, independence, and employment limits.
Recognize audit documentation standards, including assembly and retention rules.
Identify events requiring mandatory reporting to the CBA.
Recognize common grounds for discipline and enforcement actions.

A Becker Professional Education is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org

Becker Professional Education Sponsor I.D. Numbers NASBA: 107294, New York: 002087, New Jersey: 20CE00226700, Texas: 009580, Ohio: CPE.186, Illinois 158.002405, Pennsylvania: PX177823