A Basic Ethics Guidebook for New York CPAs


A CPA is challenged in today's work world to not only serve the 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 himself or herself in an ethical dilemma. This course covers not only some basic ethical frameworks, but also specific rules from the New York Rules and Regulations and the AICPA Code of Professional Conduct governing CPA practice and responsibilities. To illustrate these rules, this course will examine a number of real-life case studies.

Learning Objectives

After successful completion of this course, you should be able to:

  • remember the rules of ethics for CPAs and professional accountants licensed in New York
  • recall the intent of the AICPA Code of Professional Conduct and the New York Rules, Regulations, and Education Law
  • recognize when and how in the performance of professional accounting services you should apply these rules and principles beyond merely complying technically
  • identify requirements for and opportunities to apply ethical judgment in interpreting the rules and determining public interest so that public interest is placed ahead of self-interest, even if it means a loss of job or client

Designed For

New York CPAs

Advanced Preparation


WebCE® is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org. For more information regarding WebCE administrative policies such as refunds, cancellations and concerns, please contact Support Services at 877-488-9308.

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