Anyone applying for California CPA licensure for the first time (this includes candidates who have never been licensed anywhere as well as CPAs licensed out-of-state)—and cancelled California licensees applying for reissuance must pass the exam for Professional Ethics for CPAs (PETH). The CalCPA Education Foundation is the exam's only state-designated provider as well as the largest provider of continuing professional education for California CPAs.
The Ethics Exam 411
About the Materials
The material offers comprehensive coverage of the AICPA Code of Professional Conduct and California Accountancy Act and Accounting Rules and Regulations. The almost 300-page course features clear, detailed explanations of the rules that will assist you in answering tough-to-call ethical questions. Please allow approximately 16 hours to read the materials and complete the test.
About the Exam
There are 50 multiple-choice questions.
You will have three attempts to pass the exam with a grade of 90% or better, or no more than 5 missed questions.
All self-study and PETH exam questions are random. Meaning, exam questions are issued in a random order each time the test is taken.
The exam must be completed within a one year from the date of purchase. Please make sure to allow enough time for all three attempts to pass, if needed, within the year.
Your test results are valid for two years as you complete all of your licensing requirements for the California Board of Accountancy.
Grading
Online grading is included in the price of Professional Ethics for CPAs for both the online and text-based course. It can be accessed via this website by going to “My Account”, “My Online / Self-Study”.
You will receive instant results.
All passing scores are sent directly from the Education Foundation to the California Board of Accountancy on a weekly basis.作者: liux0857 时间: 2014-9-5 04:45
刚刚在加州开始第一门,就被楼主提示了,今天查了一下,不过看样子也不着急作者: yoyowyf 时间: 2014-9-5 09:33