PLEASE READ BEFORE PURCHASING THE PETH EXAM PREPARATION COURSE

The California Board of Accountancy (CBA) is pursuing a change that no longer requires applicants to complete the PETH Exam for issuance of a CPA license. Instead, applicants will need to complete a CBA-approved Regulatory Review Course for their first license renewal. The effective date of this change is anticipated to be no earlier than July 1, 2024, but the timeline is still pending final approvals. To understand how this may impact you and your licensure process, please visit the CalCPA PETH website.

As someone who has not yet passed PETH, here’s what you need to know:

• To be licensed BEFORE the effective date, applicants will need to have passed the PETH Exam, and will not need to complete the Regulatory Review course for their first license renewal.
• Anyone licensed AFTER the effective date will not need to pass the PETH Exam, but will need to complete the Regulatory Review course for their first license renewal.

Before purchasing the PETH Exam, we strongly advise you to review the CalCPA PETH and CBA websites for the latest information and guidance on this requirement.

The goal of this course is to help you prepare to pass the Professional Ethics Exam (PETH). It does this by reviewing the content and sample questions from prior PETH exams that may be expected to be prominently included in future exams.

The course specifically addresses professional conduct including independence, integrity and objectivity within the AICPA Code of Ethics, taxpayer services within the AICPA Statement of Standards on Tax Services (SSTS), and the California Accountancy Act and Regulations. It gives special attention to independence because it has consistently been the most prominent topic tested in prior exams.

This course is on-demand video only with no written materials, so all examples are within the video.