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This course is designed to provide the CPA with an ethical framework that the CPA can use as a guide to sort through ethical dilemmas. It provides detailed guidance on the specific laws, rules, and regulations you will need in the future. Also included is an overview of business responsibilities with internal fraud prevention and management fraud, as well as California specific information. PLEASE NOTE: This course was specifically designed to meet the California renewal requirement of four hours of ethics education every two years for CPAs. California has an additional requirement that CPAs complete a two-hour regulatory review course once every six years. If you are required to complete the two-hour regulatory review course, it is in addition to the four hours of ethics that this course offers. PLEASE NOTE: Not acceptable for Enrolled Agents. All course material provided. No prerequisites. Course level: Basic. PLEASE NOTE: California has an additional requirement that CPAs complete a two-hour regulatory review course once every six years. If you are required to complete the two-hour regulatory review course, it is in addition to the four hours of ethics that this course offers. For more information regarding the California Ethics CPE requirement visit our California State Information Page on this website.You can also visit the California Board of Accountancy website at www.dca.ca.gov/cba
PLEASE NOTE: CPE credit measurement is based on NASBA Registry and QAS guidelines of one credit for every 50 minutes. Credit calculation may vary in different states — check with your State Board of Accountancy. Unless otherwise noted in the specific course description, no advanced preparation is required in order to register or complete any PES CPE course. Use of materials or services provided by Professional Education Services, LP ("PES") are governed by the Terms and Conditions stated on PES' website www.mypescpe.com. PES provides these courses with the understanding that it is not providing any accounting, legal, or other professional advice and assumes no liability whatsoever in connection with its use. PES has used diligent efforts to provide quality information and material to its customers, but does not warrant or guarantee the accuracy, timeliness, completeness, or currency of the information contained herein. Ultimately, the responsibility to comply with applicable legal requirements falls solely upon the individual licensee, not PES. PES encourages you to contact your state Board for the latest information and to confirm or clarify any questions or concerns you have regarding your duties or obligations as a licensed professional.