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Author: |
Jae K. Shim, Ph.D., CPA |
Course Length: |
Pages: 82 ||| Word Count: 28,618 ||| Review Questions: 12 ||| Final Exam Questions: 20 |
CPE Credits: |
4.0 |
IRS Credits: |
0 |
Price: |
$39.95 |
Passing Score: |
70% |
Course Type: |
Text |
Technical Designation: |
Technical |
Field Of Study: |
Regulatory Ethics |
Approved Audience: |
NASBA QAS - NASBA Registry |
Key Takeaways: |
This course meets the ethics CPE requirement for New York CPAs with a taxation concentration, covering AICPA, IRS, and New York State specific rules.
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Frequently Asked Questions: |
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Description: |
Individuals in the accounting profession have a considerable responsibility to the general public. To gain public trust and maintain professionalism, professional conduct and ethical behavior are necessary. This is an ethics course for New York CPAs with a taxation concentration. The course begins with a presentation of ethics and ethical behavior, discussing the relationship between morals and ethics and identifying the causes of unethical behavior. It explains the process of ethical reasoning and how to apply it when dilemmas occur. It covers the AICPA Code of Professional Conduct, along with the conceptual framework approach, which helps CPAs identify threats to compliance with the rules and evaluate the significance of those threats. It also includes the AICPA’s standards for tax services and Internal Revenue Service requirements for tax professionals’ obligations under Treasury Circular No. 230. Finally, it addresses New York State rules on ethics as found in the New York State Law, Rules and Regulations. Examples and case studies are used to illustrate the appropriate application of the rules and also AICPA ethics violations. |
Usage Rank: |
18696 |
Release: |
2015 |
Version: |
1.0 |
Prerequisites: |
None. |
Experience Level: |
Overview |
Additional Contents: |
Complete, no additional material needed. |
Additional Links: |
External: New York CPA CPE Courses Ethics for Accountants New York
Internal: New York: Professional Ethics for New York CPAs (Course Id 854)
Internal: New York Ethics for CPAs (Tax Concentration - v14)
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Advance Preparation: |
None. |
Delivery Method: |
QAS Self Study |
Intended Participants: |
Anyone needing Continuing Professional Education (CPE). |
Revision Date: |
12-May-2025 |
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. |
Keywords: |
New York: Ethics for New York CPAs (Tax Concentration) - v14 - CPE 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 The Concept of Ethics Morals and Ethics Causes of Unethical Behavior Reasoning Process Approaches to Ethical Behavior Corporate Ethical Development Model Chapter 1 Review Questions Chapter 2: AICPA Code of Professional Conduct Learning Objectives Code Structure Principles of Professional Conduct Ethical Decision-Making Conceptual Framework Rules of Conduct 1.100 - Integrity and Objectivity Rule 1.110 Conflicts of Interest 1.120 Gifts and Entertainment 1.130 Preparing and Reporting Information 1.140 Client Advocacy 1.150 Use of a Third-Party Service Provider 1.200 - Independence Rule 1.228 Engagement Contractual Terms 1.230.010 Unpaid Fees 1.240 Financial Interests 1.260 Loans, Leases, and Guarantees 1.265 Business Relationships 1.270 Family Relationships with Attest Client 1.275 Current Employment or Association with an Attest Client 1.290 Actual or Threatened Litigation 1.295 Nonattest Services 1.297 Independence Standards and Agreed-Upon Procedures Engagements 1.298 Breach of an Independence 1.300 - General Standards 1.310 - Compliance with Standards Rule 1.320 - Accounting Principle Rule 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 Information 1.800 - Form of Organization and Name Chapter 2 Review Questions Chapter 3: Ethics and Tax Professionals Learning Objectives AICPA Tax Ethical Standards SSTS No. 1 General Standards SSTS No. 2 Tax Compliance Services SSTS No. 3 Tax Consulting Services SSTS No. 4 Tax Representation Services Circular 230 - Regulations Governing Practice Before the IRS Overview Professional Obligations Violations of Regulations Chapter 3 Review Questions Chapter 4: New York State Ethics for CPAs Learning Objectives Professional Misconduct Enforcement Article 149 Public Accountancy Practice of Public Accountancy Registration of Public Accounting Firms § 29 Unprofessional Conduct General Provisions: Unprofessional Conduct Special Provisions: Practice of Public Accountancy Chapter 4 Review Questions Appendix I: AICPA Ethics FAQ Blind Trusts Campaign Contributions Disclosure of Commissions Independent Contractors Letter Of Intent to Purchase Practice Pro Bono/Below Cost Fees Compliance with SSCS’s When Member Does Not Hold out as CPA Use of Standards That Have Not Been Established by a Body Designated by AICPA Council Form of Communication Transfer of Client Files to Another Partner in The Firm Transfer of Client Files in a Merger Transfer of Files and Return of Client Records in Acquisition of a Nonmember Practice Electronic Records Long Association of Senior Personnel of the Engagement Team Loans Staff Augmentation Arrangements Client Affiliates Appendix II: Conceptual Framework Worksheet Appendix III: Conflicts of Interest Situations Appendix IV: Ethics Violation Situations Appendix V: AICPA Ethics Violation Case Studies Inadequate Accountant Harmless Mistakes Almost Stolen Clients Appendix VI: How to Exercise Due Diligence Appendix VII: Special Provisions for Public Accountancy in New York State Work Papers Competency Reportable Events Commission Glossary |
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