A Basic Ethics Guidebook for New York CPAs

Overview

A CPA is challenged in today’s work world to not only serve their 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 themselves in an ethical dilemma. This course covers not only basic ethical frameworks, but also specific rules from the AICPA Code of Professional Conduct, the New York Rules, Regulations and Education Law. These sources govern the practice and responsibilities of New York CPAs. It concludes with a section on how a CPA can put his or her ethics into action. 

Find this course for your license


License or Certification 

 

Regulator 

 

Type 

 


Learning Objectives

  • Assimilate the rules of ethics for CPAs and professional accountants licensed in New York. 
  • Ascertain intent of the AICPA Code of Professional Conduct and the New York Rules, Regulations and Education Law in the performance of professional accounting services/work, not to adhere to the mere technical compliance of such rules. 
  • Apply ethical judgment in interpreting the rules and determining public interest. Public interest should be placed ahead of self-interest, even if it means a loss of job or client. 
  • Analyze and apply the New York law that pertains to CPAs licensed to practice in the state of New York. Students will become familiar with the New York Revised Statutes, the Rules of the State Board of Accountancy, and the Policies adopted by the Board currently in effect and how the statutes, rules, and policies pertain to them. 


Designed For:

New York CPAs 


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.

Course Information

Adding additional credit may change exam requirements.

Advanced Preparation: None