Step 1: Using the identity \( \cos x = \sin(90^\circ - x) \), we find:
\[
\cos 30^\circ = \sin(60^\circ)
\]
Step 2: Set the sine equation:
\[
\sin(20^\circ + \theta) = \sin 60^\circ
\]
Step 3: Solve for \( \theta \):
\[
20^\circ + \theta = 60^\circ \Rightarrow \theta = 40^\circ
\]
Thus, the correct answer is \( \boxed{40^\circ} \).