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CPAs are required to pass a Uniform Certified Public Accountant Examination to receive certification. To maintain that license, CPAs must undergo 80 hours biennially of continued professional education (CPE). The CalCPA Education Foundation's revenue comes from providing CPAs CPE via conferences, courses, webcasts, on demand, onsite training ...
The California Comprehensive Computer Data Access and Fraud Act is in §502 of the California Penal Code. According to the State Administrative Manual of California, the Act affords protection to individuals, businesses, and governmental agencies from tampering, interference, damage, and unauthorized access to lawfully created computer data and ...
State licensing requirements vary, but the minimum standard requirements include passing the Uniform Certified Public Accountant Examination, 150 semester units of college education, [1] and one year of accounting-related experience. Continuing professional education (CPE) is also required to maintain licensure.
On January 1, 2010, a new law, AB 138 (Chapter 312 of 2009), [5] took effect in California requiring all accounting firms providing accounting and auditing services to undergo a mandatory peer review. A peer review is a study of a firm's accounting and auditing work, performed by an unaffiliated CPA following professional standards.
The National Association of State Boards of Accountancy (NASBA) is an association dedicated to serving the 56 state boards of accountancy. These are the boards that regulate the accountancy profession in the United States of America .
This led to the conviction of the three CPAs, who were later pardoned by President Richard Nixon. [24] As the accounting standards and principles evolve, it is essential for those in regulation, of litigation and in the accounting profession to be aware of the principles and the potential risks affiliated with the system concerning liability.
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