Source: https://www.westerncpe.com/course/california-ethics-for-cpas-regulatory-review-self-study/
Timestamp: 2019-04-24 18:03:17+00:00

Document:
The California Board of Accountancy is responsible for regulating the accounting profession in the public interest through its licensure and enforcement programs. In this course, we'll look at selected sections of the Accountancy Act and California Board of Accountancy Regulations, highlighting their effect on the practice of accounting and citing cases where misconduct has led to Board disciplinary action. Recent California Board of Accountancy disciplinary actions throughout this course serve as great examples of the types of situations and actions that can lead to discipline from the Board.
Approved by the California Board of Accountancy (CBA) in November 2016.
§ 3. Notification of Change of Address.
§ 5. Observance of Rules.
§ 12 General Experience Required Under Business and Professions Code Sections 5092 and 5093.
§ 12.1 Experience in Academia.
§ 12.5. Attest Experience Under Business and Professions Code Section 5095.
§ 19 Practice Privilege Forms for Individuals.
§ 38. Purpose of this Article.
§ 40. Enrollment and Participation.
§ 44. Notification of Expulsion.
§ 54. Confidential Information Defined, Exception.
§ 80. Inactive License Status.
§ 81. Continuing Education Requirements for Renewing an Expired License.
§ 87.5. Additional Continuing Education Requirements.
§ 87.6. Records Review Continuing Education Requirements.
§ 87.8. Regulatory Review Course.
§ 88. Programs Which Qualify.
§ 90. Exceptions and Extensions.
§ 94. Failure to Comply.
§ 95.4. Failure to Comply with Citation.
§ 95.6. Unlicensed, Unregulated Practice.
§ 99. Substantial Relationship Criteria.

References: § 3

§ 5

§ 12

§ 12

§ 12

§ 19

§ 38

§ 40

§ 44

§ 54

§ 80

§ 81

§ 87

§ 87

§ 87

§ 88

§ 90

§ 94

§ 95

§ 95

§ 99