This course satisfies California's 2-hour regulatory review course requirement. CPAs must generally complete this course once every six years. This course is required in addition to the four CPE hours per cycle requirement for general ethics. Due to state requirements, you must score 90% or better to pass for CPE credit. PLEASE NOTE: Not acceptable for Enrolled Agents. All course material provided. No prerequisites. Course level: Basic. PLEASE NOTE: This course was specifically designed to meet the California Specific Regulatory requirement of two hours of regulatory review every six years and must be passed with a score of at least 90%. 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.