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Are you a California CNA?
This course satisfies the 4-hour General Ethics requirement for California CPA license renewal. This comprehensive ethics course is designed to equip California CPAs with the improved judgment and knowledge necessary to maintain public trust in a rapidly evolving professional landscape. While grounded in the universal principles of the AICPA Code of Professional Conduct, this course places a specific lens on the unique ethical obligations of California practitioners, including the California Board of Accountancy’s (CBA) consumer protection mandate, the "20/80" continuing education rule, and strict self-reporting requirements under Section 5063. Beyond core adherence to rules, the curriculum explores the frontiers of ethical leadership, data privacy, and emerging technologies like Artificial Intelligence. Through detailed case studies—such as revenue recognition conflicts and tax avoidance dilemmas —participants will learn to navigate complex "gray areas" with integrity.
Course Publication Date: December 22, 2025
This course is available with NO ADDITIONAL FEE if you have an active all access membership or ethics membership or can be purchased for $49.00!
| Author: | CPE Depot |
| Course No: | ETH-CA-93026 |
| Recommended CPE: | 4.00 |
| Delivery Method: | QAS Self Study |
| Level of Knowledge: | Overview |
| Prerequisites: | None |
| Advanced Preparation: | None |
| Recommended Field of Study: | Regulatory Ethics
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Learning Objectives
- Evaluate the significance of ethical practices in the accounting profession to maintain public trust and comply with regulatory standards.
- Identify the key principles of the AICPA Professional Code of Conduct and explain their importance in promoting ethical behavior among CPAs.
- Assess the impact of different types of threats on a CPA's ability to comply with the AICPA Professional Code of Conduct and determine appropriate safeguards.
- Analyze ethical dilemmas using various ethical decision-making models and apply professional judgment to resolve these dilemmas in line with ethical principles.
- Evaluate the role of professional judgment in resolving ethical dilemmas and understand the challenges in applying it effectively in various accounting scenarios.
- Identify how to manage conflicts of interest and maintain independence in accounting and tax practices, understanding the ethical implications and strategies for upholding professional integrity.
- Assess the ethical implications of emerging technologies in accounting and tax practices, with a focus on maintaining data privacy, security, and the integrity of professional services.
- Interpret the roles and responsibilities of various regulatory and professional bodies affecting CPAs, including State Boards of Accountancy, NASBA, AICPA, SEC, PCAOB, GAO, DOL, IRS, and IFAC, and understand their impact on ethical practices and compliance in accountancy.
- Compare and contrast the International Ethics Standards Board for Accountants (IESBA) Code of Ethics with the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct, focusing on their scope, applicability, structure, independence requirements, and enforcement mechanisms.
- Demonstrate an understanding of the comprehensive responsibilities of CPAs in upholding public trust through adherence to ethical standards, integrity, professional competence, transparency, independence, fraud detection, and contributing to societal and environmental considerations.
- Examine the critical role of CPAs in fostering ethical leadership and culture within their firms, maintaining ethical boundaries with clients, and navigating ethical dilemmas in client interactions, emphasizing the importance of integrity, transparency, and professional judgment in enhancing public trust and firm reputation.
- Analyze the importance and mechanisms of reporting and whistleblowing within CPA firms, including understanding the challenges whistleblowers face, the consequences of ethical violations for CPAs, and the broader implications on firms, clients, and the public trust.
- Recall the significance of continual learning and ethical development in adapting to changing standards, embracing emerging technologies, and upholding the profession's integrity through informed professional judgment and ethical decision-making.
- Evaluate ethical dilemmas, emphasizing the application of ethical principles, stakeholder analysis, and potential outcomes to uphold integrity and public trust in generic auditing scenarios.
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