The California Board of Accountancy (CBA) Regulations derives its authority from the California Business and Professions Code and is tasked to certify, license and renew California licenses of individual CPAs and Public Accountants (PA) and register accountancy partnerships and accountancy corporations. This course shall cover the key regulations that have the most impact in a CPA’s daily practice. This course fulfills the CBAs two-hour regulatory review requirement. This course fulfills CBA criteria for initial CPA licensure in California. As of July 1, 2024, it replaces the PETH Exam (Professional Ethics for CPAs).