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.
CA Course # RRS-015-1014
Upon successful completion of this course, participants will be able to:
- Recognize the rules, regulations, and standards for professional conduct set forth by the California Board of Accountancy in the Accountancy Act, noting the requirements for continuing education, licensure, registration and renewal, peer review, audit documentation, disciplinary proceedings, penalties, and prohibited practices
- Recognize the rules contained in the California Board of Accountancy Regulations including requirements for examination, practice privileges, registration, peer review, professional conduct, continuing education, and the denial, suspension and revocation of certificates, permits, or licenses
Table of Contents
Section 1 – The Accountancy Act
Article 1.5 - Continuing Education
5026. Continuing Education
5027. Continuing Education Regulations
5028. Exceptions from Continuing Education Requirements
Article 3 - Application of Chapter
5050. Practiced Without Permit; Temporary Practice
5055. Title of Certified Public Accountant
5058. Use of Confusing Titles or Designations Prohibited
5058.1. Titles in Conjunction with Certified Public Accountant or Public Accountant
5058.2. Inactive Designation
Article 3.5 - Standards of Professional Conduct
5060. Name of Firm
5062. Report Conforming to Professional Standards
5062.2. Restrictions on Accepting Employment with an Audit Client
5063. Reportable Events
5063.1. Reporting by Courts
5063.2. Reporting by Insurers
5063.3. Disclosure of Confidential Client Information Prohibited
Article 4 - Applications, Registrations, Permits Generally
5070. Public Accountancy Permits and Certificates
5070.5. Expiration of Permits; Renewal; Continuing Education Requirements
5070.6. Renewal of Expired Permits and Effective Date of Renewal of Such Permits
5070.7. Failure to Renew Within Five Years; Reinstatement
5076. Peer Review
5079. Nonlicensee Ownership of Firms
Article 5.5 - Audit Documentation
5097. Audit Documentation Requirements
5098. Audit Documentation Regulations
Article 6 - Disciplinary Proceedings
5100. Discipline in General
5101. Discipline of Partnership
5103.5. Notice of Formal Accusations
5104. Relinquishment of Certificate or Permit
5105. Delinquency in Payment of Renewal Fee
5106. Conviction Defined
5107. Payment of Disciplinary Costs; Conditional Renewal
5109. Jurisdiction Over Expired, Cancelled, Forfeited, Suspended, or Surrendered License
5115. Petitions for Reinstatement or Reduction of Penalty
Article 6.5 - Administrative Penalties
5116. Administrative Penalties General Provisions
5116.1. Administrative Penalties – All Accountancy Act Violations
5116.2. Administrative Penalties – Specific Accountancy Act Violations
Article 7 - Prohibitions and Offenses Against the Chapter Generally
5120. Violations as Misdemeanors
5121. Evidence of Violation
Section 1 Review Questions
Section 2 – California Board of Accountancy Regulations
Article 1 - General
§ 3. Notification of Change of Address.
§ 5. Observance of Rules.
Article 2 - Examinations
§ 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.
Article 3 - Practice Privileges (operative July 1, 2013 – December 31, 2018)
§ 19 Practice Privilege Forms for Individuals.
Article 5 - Registration
§ 37. Reissuance.
Article 6 - Peer Review
§ 38. Purpose of this Article.
§ 40. Enrollment and Participation.
§ 41. Firm Responsibilities.
§ 42. Exclusions.
§ 44. Notification of Expulsion.
Article 9 - Rules of Professional Conduct
§ 54. Confidential Information Defined, Exception.
Article 12 - Continuing Education Rules
§ 80. Inactive License Status.
§ 81. Continuing Education Requirements for Renewing an Expired License.
§ 87. Basic Requirements.
§ 87.5. Additional Continuing Education Requirements.
§ 87.6. Records Review Continuing Education Requirements.
§ 87.8. Regulatory Review Course.
§ 88. Programs Which Qualify.
§ 89.1. Reports.
§ 90. Exceptions and Extensions.
§ 93. Unexpired Licenses.
§ 94. Failure to Comply.
Article 12.5 - Citations and Fines
§ 95. Citations.
§ 95.1. Citation Format.
§ 95.2. Fines.
§ 95.3. Citation Factors.
§ 95.4. Failure to Comply with Citation.
§ 95.5. Appeals.
§ 95.6. Unlicensed, Unregulated Practice.
Article 13 - Denial, Suspension, and Revocation of Certificates, Permits, or Licenses
§ 98. Disciplinary Guidelines.
§ 99. Substantial Relationship Criteria.
Section 2 Review Questions
Review Question Answers and Rationales
Appendix A – State of California Information Page
Appendix B – Accountancy Act
Appendix C – California Board of Accountancy Regulations
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