Ethics for CPAs in New York

Learning Objectives

• To examine the regulatory landscape for CPAs in New York, with a specific emphasis on the New York State Education Law, Rules of the Board of Regents, and Regulations of the Commissioner of Education.
• To analyze and address real-world ethical conflicts that frequently arise in the practice of New York CPAs, equipping participants with practical strategies for ethical decision-making.
• To establish a clear connection between the AICPA Code of Professional Conduct and the specific rules and regulations governing CPAs in New York, ensuring a thorough understanding of the ethical and professional standards required for compliance and success in the field.

Course Description

Ever wondered how to navigate New York's CPA regulations and stay ethically sound?

Professional conduct and ethical behavior are the backbones of the entire accounting and auditing profession. These components form the foundation upon which our creditability with the general public is built, without which, there is no profession. Whether you are a practitioner in public accounting or business and industry, you must always act in accordance with the requirements that define professional conduct and ethical behavior.

This webinar is designed to equip Certified Public Accountants (CPAs) in New York with a comprehensive understanding of the laws, regulations, and ethical standards that govern their profession. The course focuses on the New York State Education Law, Rules of the Board of Regents, and Regulations of the Commissioner of Education, providing a thorough review of the legal framework that shapes the practice of CPAs in the state.

Real-world ethical conflicts involving New York CPAs are explored, allowing participants to navigate complex ethical dilemmas commonly encountered in their profession. Moreover, the program emphasizes the critical connection between the AICPA Code of Professional Conduct and New York's specific rules and regulations, highlighting the importance of maintaining the highest standards of professionalism and compliance.

Major Topics covered in this CPE Ethics Course are:

• Principles and concepts that form the foundation of ethical behavior.
• The core principles of professional conduct -- integrity, objectivity, and independence.
• The AICPA Code of Professional Conduct.
• New York professional standards and responsibilities for the practice of public accounting.

This webinar not only ensures that CPAs stay in compliance with the regulations applicable to their practice but also reinforces the ethical principles that are the cornerstone of the accounting and auditing profession. Upholding professional conduct and ethical behavior is essential for building trust with stakeholders and upholding the credibility of the CPA profession.

Overview

• Laws, Rules & Regulations

  5 mins
• Requirements for a license as a Certified Public Accountant

  20 mins
• Mandatory continuing education

  33 mins
• Unprofessional conduct for licensed professionals

  54 mins
• Case discussion: Golden Nat'l Mortg. Banking Corp. vs. KPMG Peat Marwick

  77 mins
• Disciplinary proceedings in the professions

  95 mins
• Case Discussion: Colabella Vs. AICPA

  120 mins
• Five core virtues of the underlying ethical principles of the AICPA code of conduct

  151 mins
• Principles and Rules

  179 mins
• Threats and safeguards

  201 mins