Ethics for New York - 2023 (Text Based)

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. This course is designed to meet the ethics requirements for New York CPAs renewing their licenses. It covers standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients, and other members of their profession.

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 addresses New York State rules on ethics as found in the New York State Law, Rules and Regulations and the AICPA Code of Professional Conduct, along with the conceptual framework approach to coping with ethical dilemmas. Also included are some cases of AICPA ethics violations.

Learning Objectives:

1. Recognize ethical reasoning used by accountants.

2. Recognize different principles and rules of the AICPA Code of Professional Conduct

3. Identify independence and objectivity issues

4. Recognize ethical standards and violations

5. Identify the requirements for practicing public accountancy in New York

6. Recognize conduct deemed unprofessional by the state of New York

Instructional Method: Self-Study

Review Date: 12/26/2023

Required Components: Written Materials

CPE Final Exam Required Passage Grade: 70%

Please Note: This course must be completed within 1 year of the date of receipt of this course for CPE Credit.

Field of Study: Regulatory Ethics

Level of Knowledge: Overview

Prerequisite: None

Advanced Preparation: None

For more information regarding administrative policies such as refunds, cancellations, and complaints, please contact FurtherEd at (912) 666-6282.

FurtherEd 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.