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Author: |
Jae K. Shim, Ph.D., CPA |
Course Length: |
Pages: 69 ||| Word Count: 29,399 ||| 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 covers the AICPA Code of Professional Conduct alongside key provisions of New York State Laws, Rules, and Regulations governing the practice of public accountancy.
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Frequently Asked Questions: |
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Description: |
Individuals in the accounting and auditing profession have a considerable responsibility to the general public. To gain public trust and maintain professionalism, professional conduct and ethical behavior are necessary. Adhering to ethical standards is both a professional obligation and a legal requirement. This course is designed to meet the ethics requirements for New York CPAs renewing their licenses. The course begins with a presentation of ethics and ethical behavior, describing the concept of ethics, identifying the causes of unethical behavior, and explaining the process of ethical reasoning. It covers specific rules governing professional conduct, including the AICPA Code of Professional Conduct, along with the conceptual framework approach to coping with ethical dilemmas, and a review of key provisions of New York State Laws, Rules, and Regulations governing the practice of public accountancy. Numerous examples are included to help you have a good understanding of ethical standards and apply ethical judgment in interpreting the rules. |
Usage Rank: |
52308 |
Release: |
2025 |
Version: |
1.0 |
Prerequisites: |
None. |
Experience Level: |
Overview |
Additional Contents: |
Complete, no additional material needed. |
Additional Links: |
External: The New York State Society of CPAs
Internal: Online New York CPA Ethics Courses
Internal: CPE Ethics by State For CPAs
External: NYSSCPA CPE Store - Explore "Ethics CPE Credit Courses
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Advance Preparation: |
None. |
Delivery Method: |
QAS Self Study |
Intended Participants: |
Anyone needing Continuing Professional Education (CPE). |
Revision Date: |
18-Jul-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 - v15 - CPE course |
Learning Objectives: |
Chapter 1
Chapter 2
Chapter 3
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Course Contents: |
Chapter 1: Ethics and Ethical Reasoning Learning Objectives Ethics Concepts Morals and Ethics Causes of Unethical Behavior Reasoning and Dilemmas Approaches to Ethical Behavior Corporate Ethical Development Model Chapter 1 Review Question Chapter 2: AICPA Code of Professional Conduct Learning Objectives Applicability and Structure Fundamental Principles Ethical Decision-Making Framework Conceptual Framework Approach Conceptual Framework Toolkit Ethical Conflicts Rules for Members in Public Practice Integrity and Objectivity Rule Conflicts of Interest Gifts and Entertainment Preparing and Reporting Information Client Advocacy Use of a Third-Party Service Provider Responding to Noncompliance with Laws and Regulations Chapter 2 Review Questions - Section 1 Independence Conceptual Framework Approach Unpaid Fees Financial Interests Loans and Leases Business Relationships Family Relationships Current Employment or Association with an Attest Client Actual or Threatened Litigation Nonattest Services Breach of an Independence General Standards Compliance with Standards Accounting Principle Acts Discreditable Fees and Other Types of Remuneration Contingent Fees Commissions and Referral Fees Advertising and Other Forms of Solicitation False, Misleading, or Deceptive Act Use of the CPA Credential Confidential Information Form of Organization and Name Rule Partner Designation Firm Name Rules for Members in Business Chapter 2 Review Questions - Section 2 Chapter 3: New York State Laws, Rules, and Regulations Learning Objectives Education Law Authorized Practice Use of Designations Firm Registration Regulations of the Commissioner Scope of Practice Continuing Education Peer Review Program Rules of the Board of Regents General Provisions Profession of Public Accountancy Professional Misconduct Enforcement Chapter 3 Review Questions Glossary |
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