New York: A Basic Ethics Guidebook for New York CPAs (Video) (Course Id 2858)

• Who is this course for?
  This course is designed for CPAs and professional accountants licensed in New York, as well as anyone needing Continuing Professional Education (CPE) in regulatory ethics.
• What is this course about or what problem does this course solve?
  This course provides a practical guide to ethical responsibilities for New York CPAs by covering ethical frameworks, the AICPA Code of Professional Conduct, New York Rules and Regulations, and New York Education Law to help accountants navigate ethical dilemmas while balancing client responsibilities and the public interest.
• Where can the knowledge from this course be used?
  The knowledge from this course can be applied in public accounting firms, corporate accounting departments, tax practices, attest and compilation engagements, financial reporting environments, and any professional setting where New York CPAs must comply with ethics and regulatory requirements.
• Why is this course important to a CPA or Accountant?
  This course is important because it helps CPAs and accountants understand and apply New York ethics laws and professional standards, including workpaper retention, competency requirements, reportable events, commissions and referral fees, and enforcement rules, while emphasizing ethical judgment and protection of the public interest.
• When is this course relevant or timely?
  This course is relevant whenever a New York CPA is performing professional accounting services, facing ethical decisions, maintaining compliance with state regulations, or renewing required ethics-related CPE obligations for 2026 and beyond.
• How is a course like this consumed or used?
  This course is completed as a QAS self-study video and text-based CPE program that includes review questions and a final exam requiring a minimum passing score of 70% within one year of purchase to earn CPE credit.

A CPA is challenged in today’s work world to not only serve his/her client or employer but also to protect the public interest by ensuring that there is transparency in financial reporting or there is fair administration of the tax laws. In balancing the two interests, a CPA may find him or herself in an ethical dilemma. This course covers not only basic ethical frameworks, but also specific rules from the AICPA Code of Professional Conduct, the New York Rules, Regulations and Education Law. These sources govern the practice and responsibilities of New York CPAs. It concludes with a section on how a CPA can put his or her ethics into action.

Course Learning Objectives

By the end of the course, the participant will be able:

1. To assimilate the rules of ethics for CPAs and professional accountants licensed in New York.
2. To ascertain intent of the AICPA Code of Professional Conduct and the New York Rules, Regulations and Education Law in the performance of professional accounting services/work, not to adhere to the mere technical compliance of such rules.
3. To apply ethical judgment in interpreting the rules and determining public interest. Public interest should be placed ahead of self-interest, even if it means a loss of job or client.
4. To analyze and apply the New York law that pertain to CPAs licensed to practice in the state of New York. Students will become familiar with the New York Revised Statutes, the Rules of the State Board of Accountancy, and the Policies adopted by the Board currently in effect and how the statutes, rules, and policies pertain to them. Specific rules reviewed include the following: