Table of Contents

Chapter 1 - California Regulatory Review for CPAs - Section 1. 1

Introduction. 1

Application of Chapter and General Standards. 2

Applications, Registrations, Permits Generally. 6

Continuing Education. 9

Chapter 1 - Section 1 Review Questions. 14

Chapter 1 - California Regulatory Review for CPAs - Section 2. 15

Peer Reviews. 15

Audit Documentation. 18

Standards of Professional Conduct 19

Disciplinary Proceedings. 35

Penalties, Citations and Fines. 39

Chapter 1 - Section 2 Review Questions. 42

Review Question Answers. 43

Appendix - Disciplinary Actions Taken by the California Board of Accountancy. 48

Glossary. 55

Index. 56

CPE Exam Answer Sheet 57

Final Examination. 58

CPASelfstudy.com Course Evaluation. 60