Professional Ethics for New York CPAsCode: 27-PENYC

177 pages

Course Description: 

This 4-hour course is designed to meet the 4-hour Ethics CPE requirement for New York CPAs. It provides an overview of ethical thought along with the core values of the CPA profession and the application of these values to ethical reasoning. Board of Regents Rules found in Title 8 of the New York Codes, Rules & Regulations, Chapter 1, Part 29.1 and 29.10 are covered in detail in the course. Certain administrative rules found in Title 8, Chapter 2, Part 70 and Title 8 of the New York Code, Article 149, Sections 7400-7410 are reviewed. The AICPA Code of Professional Conduct, as adopted by the New York State CPA Society is also covered in detail. Case studies are utilized throughout the course to emphasize material.

Learning Objectives 

Upon completion of this course, you should be able to: 

• Recognize ethics from an overall and professional perspective 

• Recognize the ethical standards contained in the New York Board of Regents rules 

• Recognize the ethical standards contained in the AICPA Code of Professional Conduct

Prerequisites: None

Level: Overview

NASBA Category: Ethics

Recommended CPE: 4 Hours