PLEASE READ BEFORE PURCHASING THE PETH EXAM

The California Board of Accountancy (CBA) has implemented 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 July 1, 2024.

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.

Now, more than ever, you need a firm understanding of the rules of professional conduct. This comprehensive self-study program provides the most current and authoritative guidelines available. Developed by leading accounting and professional ethics authorities, Professional Ethics for Certified Public Accountants ("PETH") offers comprehensive coverage of the AICPA’s Code of Professional Conduct and California Rules and Regulations. The course features clear, detailed explanations of the rules that will assist you in answering even tough-to-call ethical questions.

Note: There is a minimum passing rate of 90% for this course.

Note: This course is designed specifically to meet the requirements for CPA Candidates and those seeking reissuance of their California CPA license. THIS COURSE IS NOT FOR RENEWAL.

Note: Passing scores are reported to the CBA every Tuesday. Be sure your CalCPA profile includes your full name and primary physical address, matching what is on file with the CBA. Incorrect or missing contact information may cause delays in acceptance of your score.