Professional Conduct
Mission statement:
Provide the CalCPA membership with information pertaining to CPA professional conduct that complies with the highest ethical and conduct standards of the CPA profession
To ensure that CalCPA membership is informed of emerging developments pertaining to professional ethical and conduct standards
To provide, if and as necessary, comments on behalf of CalCPA members to CPA professional ethics and standard setting bodies pertaining to ethical and conduct issues that impact the members
2026-27 Officers
Chair: Conrad Davis
Vice Chair: Kathy Johnson
Staff liaison: Shawna Durgin
Professional Conduct Resources
Curated by CalCPA’s Professional Conduct Committee to help California CPAs stay current on ethics and professional standards.
Last updated: October 2026
Current events
Introductory Guidelines for Responsible AI Use in Federal Tax Practice
The IRS Office of Professional Responsibility has issued guidance on how existing Circular 230 standards apply to tax practitioners’ use of artificial intelligence, including duties of diligence, competence and protecting client information.
Read the OPR AlertCalCPA Ethics Education
4-Hour Ethics Course for CalCPA Members
California CPAs need ethics CPE to renew their license, and eligible CalCPA members can meet the 4-hour requirement at no cost through Ethics4Free. Choose a live webinar or an on-demand course. No promo code is needed: just add a qualifying course to your cart and check out at $0.
Learn more about Ethics4FreeAvailable to eligible members with “Current” membership status. See the Ethics4Free page for qualifying member types.
Looking for more? CalCPA offers a range of ethics courses, including California-specific and case-study-based options. Browse all CalCPA Ethics Courses
Key resources
National
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AICPA Ethics Hotline
888-777-7077 (option 3, then 3) | ethics@aicpa.org
Members are encouraged to use the AICPA Ethics Hotline for questions about independence and the Code of Professional Conduct.
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View the AICPA Code
AICPA Code of Professional Conduct
The ethical standards for AICPA members, covering integrity, objectivity, independence and due care.
California
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Visit the CBA
California Board of Accountancy (CBA)
The state agency responsible for CPA licensure, enforcement and regulatory oversight in California.
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View the Accountancy Act
California Accountancy Act – Article 3.5, Standards of Professional Conduct
The state law governing CPA licensure and practice in California. See Article 3.5 (§§5060–5063.10) for the Standards of Professional Conduct.
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View the CBA Regulations
CBA Regulations – Article 9, Rules of Professional Conduct
Rules adopted by the CBA that carry out the Accountancy Act’s conduct standards. They cover client notification, confidentiality, commissions and contingent fees, advertising, independence and record retention. See Article 9 for the Rules of Professional Conduct.
Federal
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View Circular 230
Circular 230
Treasury Department regulations governing practice before the IRS, including conduct standards for CPAs, attorneys and enrolled agents who provide tax services.
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Visit the PCAOB
Public Company Accounting Oversight Board (PCAOB)
The federal body that sets auditing standards and oversees audits of public companies and SEC-registered brokers and dealers.
Disclaimer: These resources are provided for informational purposes only. Licensees are responsible for reviewing, interpreting, and applying applicable professional standards, laws, regulations, and other requirements based on their individual facts and circumstances and should consult authoritative guidance as appropriate.
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*Membership to these committees is by invitation only.
