California Association of State Auditors


P.O. BOX 13844
Sacramento, CA 95853
(916) 633-1CPE (1273)
CASAuditors@gmail.com

California Association of State Auditors


P.O. BOX 13844
Rancho Cordova, CA 95853
(916) 633-1CPE (1273)
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California Association of State Auditors
P.O. BOX 13844
Rancho Cordova, CA 95853
(916) 633-1CPE (1273)
This email address is being protected from spambots. You need JavaScript enabled to view it.

Events Calendar

Regulatory Review and Ethics for California Accounting & Auditing Professionals (Rescheduled from 5/18)
Monday 31 August 2020, 08:30am - 04:30pm
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Ethics is a cornerstone in every profession, especially for Certified Public Accountants.  The public, and employers, place a significant trust in CPAs and there is inherent in that trust, the expectation that a CPA will know and understand the legal and ethical standard that apply.  However, those standards are of an ever-increasing complex order and lack of understanding the ethical and legal standards can expose a CPA to risk of breach in compliance or even malpractice.  This course is designed to provide CPAs with critical guidance and updated information on the current standards.  
A portion of this course is designed to meet the California Board of Accountancy’s requirement for two-hour of Regulatory Review.  This session, approved by the Board of Accountancy and entitled Conduct and Ethics Requirements for California Accounting and Auditing Professionals, will provide a review that is specific to the practice of public accountancy in California, the current California Accountancy Act, and California Board of Accountancy regulations.  The session will also cover historic and recent disciplinary actions taken by the California Board including highlights where the conduct of the licensee led to the discipline.  
 
A separate portion of the course is designed to meet the four-hour ethics education requirement of the California Board of Accountancy.  The ethics content includes a review of nationally recognized codes of conduct emphasizing how the codes relate to professional responsibilities; case-based instruction focusing on real-life situational learning; ethical dilemmas facing the accounting professional; and business ethics, ethical sensitivity, and consumer expectations. 
 
The final separate two-hour portion of the course is designed to provide government auditors, accountants, and fraud specialists and/or forensic accountants, with the critical guidance and updated information on their current standards.
 
Objectives:

  • Ensure that participant’s knowledge and understanding of ethical and professional conduct standards, as well as statutory and regulatory requirements in California, is current
  • Ensure that participants knowledge and understanding of ethical and conduct standards of their chosen profession is current, whether they are in public, private or government practice
  • Review the current California Accountancy Act, including but not limited to the specific Articles required by the Board
  • Examine current California Board of Accountancy Regulations, including but not limited to the specific Articles required by the Board
  • Provide a general understanding of the types of activities that have caused other accounting and auditing professionals to be perceived as in violation of conduct and ethical standards
  • Provide a general overview and update of current ethical standards for various professional organization, such as the AICPA, CalCPA, GAO, PCIE, AGA, IIA, ACFS, ACFE, IMA, and others  
  • Provide a reference guide of recent publications on conduct and ethics for accounting and auditing professional, including (but not limited to) copies of the California Accountancy Act and the California Accountancy Regulations 
  • Provide a review of disciplinary actions taken by the California Board of Accountancy and other professional organizations
 
Key Topics:

  • The California Business and Professions Code and the California Board of Accountancy Regulations
  • Codes of Professional Conduct of various professional accounting organizations
  • Codes of Professional Conduct of various fraud specialist and forensic accounting organizations
  • California and National case law involving public accountancy
  • Duties of accounting professionals under the Sarbanes Oxley Act 
  • A CPAs duty when fraud is discovered
  • California Board of Accountancy disciplinary actions, including highlights of historic and recent misconduct which led to licensees being discipline. 

Program level: Basic

Advanced Preparation: None

Instructional Method: Group-live

 

**This course will be held in person, socially distanced. A boxed lunch will be served. Unfortunately, breakfast will not be provided. Space is limited to 35 attendees. All registered in the May course will have priority. 
 

CPE CREDIT:  
Total 8.0 CPE (Continuing Professional Education)

  • 2.0 Hours Regulatory Review
  • 4.0 Hours General Behavioral Ethics
  • 2.0 Hours Technical CE (Government/Fraud)


Charles W. Hester, CPA/CFE/CGFM
Charles (Chuck) Hester, Sr. served as the Western District Inspector General and Audit Manager for the Federal Emergency Management Agency (FEMA) until his retirement on September 30, 1995.  Chuck currently conducts training sessions for numerous organizations, including the Association of Government Accountants’ Education and Research Foundation, and various other professional accounting and auditing organizations.  In addition, Chuck has served as the Team Leader for External Peer (Quality Control) Reviews for Various national, state, and local government audit agencies.
Chuck is a member of various professional auditing and accounting organizations and has written several articles that have been published in professional journals.  Chuck currently serves as member of the Qualifications Committee for the California Board of Accountancy.  
Chuck is the recipient of the Faculty Excellence Award from the Graduate School.  Chuck has also received numerous other awards including the Jack Birkholz Leadership Award presented by the Western Intergovernmental Audit Forum and the Education and Training Award presented by the National Association of Government Accountants.
Location Hilton Arden West (2200 Harvard Street, Sacramento, CA 95815)
Instructor: Charles Hester

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