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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 : |
Public Accountancy
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| 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
Chapter 2
Chapter 3
Chapter 4
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| 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 |
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