Source: https://www.westerncpe.com/course/ethics-and-professional-conduct-for-california-cpas-self-study/
Timestamp: 2019-04-25 20:13:55+00:00

Document:
This course is designed to meet the four-hour ethics CPE requirement for California CPAs. It provides an overview of ethical thought, covering the core values of the CPA profession and the application of these values to ethical reasoning. Covered in detail are applicable rules and statutes promulgated by the California Board of Accountancy, the California Accountancy Act, and the AICPA Code of Professional Conduct. Case studies are utilized throughout the course to highlight important issues.
Why Should We Study Professional Ethics?
§ 50.1. Attest Client Notification Regarding Composition of Firm Ownership.
§ 51. Firms with Nonlicensee Owners.
§ 51.1. Notification of Non-Licensee Ownership.
§ 54.1. Disclosure of Confidential Information Prohibited.
§ 54.2. Recipients of Confidential Information.
§ 56. Commissions -Basic Disclosure Requirement.
§ 56.1. Commissions -Professional Services Provided to the Client.
56.2. Commissions -Disclosure Requirement and Other Rules of Professional Conduct.
§ 56.4. "Officer" and "Director."
§ 57. Incompatible Occupations/Conflict of Interest.
§ 58. Compliance with Standards.
§ 59. Reporting of Restatements.
§ 61. The Reporting of Settlements, Arbitration Awards, and Judgments.
§ 68. Retention of Client's Records.
§ 68.1. Working Papers Defined; Retention.
§ 68.2. Identification of Audit Documentation.
§ 68.3. Retention Period for Audit Documentation.
§ 68.4. The Document Assembly Period and Subsequent Changes in Audit Documentation.
§ 68.5. Audit Documentation Retention and Destruction Policy.
§ 69. Certification of Applicant's Experience.

References: § 50

§ 51

§ 51

§ 54

§ 54

§ 56

§ 56

§ 56

§ 57

§ 58

§ 59

§ 61

§ 68

§ 68

§ 68

§ 68

§ 68

§ 68

§ 69