A Basic Ethics Guidebook for New York CPAs

A Basic Ethics Guidebook for New York CPAs


CPA is challenged in today’s work world to not only serve his/her 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 him or herself 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


  1. To assimilate
    the rules of  ethics for CPAs and
    professional accountants licensed in New York.
  1. To 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.
  1. To 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.
  • To analyze and apply the New York law that pertain 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.  Specific rules reviewed include the

The role of the Office
of the Professions

New York State rules
on ethics (as provided in NYS Law, Rules and Regulations), including the

              • Retention and maintenance of work papers
              • Competency requirements for attest and compilation services
              • Failing to maintain an active registration when using the title of
              • Reportable events
              • Commissions and referral fees, including mandatory disclosure

Public expectations of
CPAs’ responsibilities

Enforcement of rules
on ethics



Buy Now

Additional information


Field of Study

Delivery Method

Course Author

Knowledge Level

Advanced Preparation

Program Prerequisites

Published Date

Who Should Attend

Instructional Format

SKU: AM-137.23|Credits: 4| Regulatory Ethics|Webinar|Allison McLeod Category: Tags: , ,

cpeprime.com 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.