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New York: Ethics for New York CPAs (Tax Concentration) - v11 (Course Id 919)

QAS / Registry
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Author : Jae K. Shim, Ph.D., CPA
Course Length : Pages: 0 ||| Review Questions: 0 ||| Final Exam Questions: 20
CPE Credits : 4.0
IRS Credits : 0
Price : $39.95
Passing Score : 70%
Course Type: NASBA QAS - Text - Technical - NASBA Registry
Primary Subject-Field Of Study:

Regulatory Ethics - Regulatory Ethics for Course Id 919

Description :

This is an ethics course for New York CPAs with a taxation concentration covering standards of professional conduct and business practices adhered to by accountants such as 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 covers the Standards for Tax Professionals and IRS Circular 230. Chapter 4 deals specifically with New York State rules on ethics as found in the NYS Law, Rules and Regulations. 

Usage Rank : 0
Release : 2021
Version : 1.0
Prerequisites : None.
Experience Level : Overview
Additional Contents : Complete, no additional material needed.
Additional Links :
Advance Preparation : None.
Delivery Method : QAS Self Study
Intended Participants : Anyone needing Continuing Professional Education (CPE).
Revision Date : 08-May-2021
NASBA Course Declaration : Participants must complete the final examination within one year of purchase and with a minimum passing grade of 70% or better to receive CPE credit unless otherwise noted on the Course History page (i.e. California Ethics must score 90% or better). After logging in click on the Course History links on your My Courses page for the Begin date and Expire date for the Final Exam.
Approved Audience :

NASBA QAS - Text - Technical - NASBA Registry - 919

Keywords : Regulatory Ethics, New, York, Ethics, New, York, CPAs, Tax, Concentration, v11, cpe, cpa, online course
Learning Objectives :

Chapter 1
Ethics and Ethical Reasoning

After studying this chapter, you will be able to:
  • Recognize ethical reasoning used by accountants.

Chapter 2
AICPA Code of Professional Conduct

After studying this chapter, you will be able to:
  • Identify different principles and rules of the AICPA Code of Professional Conduct.
  • Identify independence and objectivity issues.
  • Recognize ethical standards and violations.

Chapter 3
Ethical Standards for Tax Services

After studying this chapter you will be able to:
  • Identify elements of AICPA’s standards for tax services.
  • Recognize rules from IRS Circular 230 as they apply to tax services.

Chapter 4
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.
Course Contents :

Chapter 1:   Ethics and Ethical Reasoning

Learning Objectives

Ethical Reasoning and Accountants

Ethical Dilemmas in Accounting

Chapter 1 Review Questions

Chapter 2:   AICPA Code of Professional Conduct

Learning Objectives

AICPA’s Code of Professional Conduct

Summaries of the Six Principles

Conceptual Framework – Threats and Safeguards Approach

Summaries of the Eleven Rules of Conduct

1.100 - Integrity and Objectivity Rule

1.200 - Independence Rule

Chapter 2 Review Questions - Section 1

1.300 - General Standards

1.400 - Acts Discreditable

1.510 - Contingent Fees

1.520 - Commissions and Referral Fees

1.600 - Advertising and Other Forms of Solicitation

1.700 - Confidential Client Information Rule

1.800 - Form of Organization and Name Rule

Chapter 2 Review Questions - Section 2

Chapter 3:   Ethical Standards for Tax Services

Learning Objectives

AICPA’s Standards for Tax Services

Circular 230 - Regulations Governing Practice before the IRS

Chapter 3 Review Questions

Chapter 4:   New York State Ethics for CPAs

Learning Objectives

About the Office of the Professions

Article 149, Public Accountancy

Unprofessional Conduct (Rules of the Board of Regents

Chapter 4 Review Questions

Appendix

FAQ - Registration of Public Accounting Firms

New York's Professional Misconduct Enforcement System

Glossary

CPE Regulatory Ethics Course: https://www.cpethink.com/new-york-cpa-ethics
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