Ethics for New York (4 hrs)

Course Description

New York Ethics for CPAs

This New York Ethics course for CPAs covers standards of professional conduct and business practices adhered to by CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. It also presents an approach –the threats and safeguards approach –to coping with ethical dilemmas. Also included are some cases of AICPA ethics violations. Chapter 3 deals specifically with New York State rules on ethics as found in the NYS Law, Rules and Regulations.

Approved for New York ethics requirement:  Sponsor License No. 002284

We also have an ethics course for New York CPAs with a Tax Concentration

Course Information

Price: $59

Course No. ENY04
Format: Online pdf (134 pages). Printed book available.
Prerequisites: None
Advance Preparation: None
Level: Overview
CPE Credit: 4 Hrs.
Field of Study: Regulatory Ethics
Course expiration:  You have one year from date of purchase to complete the course.
Course Revision Date: January 2016


Chapter 1: Ethics and Ethical Reasoning
After studying this chapter, you will be able to:
• Identify the characteristics of ethics.
• Recognize ethical reasoning used by accountants.

Chapter 2: AICPA Code of Professional Conduct
After studying this chapter, you will be able to:
• Differentiate between rulings and principles of the AICPA’ Code of Professional Conduct.
• Identify the six principles and list the eleven rules of the AICPA Code of Professional Conduct.
• Recognize ethics rulings on independence.
• Resolve ethical dilemmas using the threats and safeguards approach, a conceptual framework.

Chapter 3: New York State Ethics for CPAs
After studying this chapter you will be able to:
• Recognize conduct deemed unprofessional by the state of New York.
• Identify rules for work paper retention and reportable events.
• Recognize rules on ethics for commissions and referral fees, and the competency requirements for attest and compilation services.

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