California Regulatory Review for CPAs (ETCR)

Overview

To maintain a license in an active status, California CPAs must complete a two-hour regulatory review course once every six years, in addition to the four-hour ethics requirement (two-year license renewal period). This Board-approved course fulfills the regulatory review requirement, covering key provisions of the current California Accountancy Act and California Board of Accountancy Regulations. Also included are examples of historic and recent Board disciplinary actions, highlighting professional misconduct led to licensees being disciplined. (CBA Course Approval #: RRS-046-0625)

Major Topics:

• Practice of Public Accountancy
• Rules of Professional Conduct

Learning Objectives:

• Recognize key provisions of the California Accountancy Act and Board of Accountancy Regulations specific to the practice of public accountancy in California
• Identify standards of professional conduct applicable to California CPAs
• Recognize improper CPA conduct that could lead to violations and disciplinary action