New York Ethics for CPAs (4 Hours)


Satisfy your Ethics requirement and benefit from a comprehensive review of New York ethics rules and the AICPA Code of Professional Conduct. This seminar provides insight into the rationale and philosophy behind the rules. You’ll learn about:

  • Independence, integrity and objectivity
  • Frivolous complaints and discreditable acts
  • Professional standards
  • Ways to protect yourself
  • Confidential client information

To satisfy the Ethics requirement for New York CPAs and emphasize the need for prudent ethical judgment when interpreting the rules and determining the public interest. You’ll use case studies and discussion questions to understand how to apply the rules to real ethical dilemmas.

  • Ethics defined
  • Kohlberg’s Six Stages of Ethical Development
  • Judgments and values
  • Professional responsibility: issues for accountants
  • New York state laws and Rules of the Board of Regents of New York
  • AICPA Code of Professional Conduct
  • Rules enforcement
  • Advertising
  • Independence, conflicts of interest and objectivity
  • Record retention and ownership of information
  • Reciprocity and portability
  • Contingent fees, commissions and referral fees
  • Forms of organization
  • Tax transparency
  • Comfort letters
  • Causes of unethical behavior
  • Rules governing unprofessional conduct
    – For all professions
    – For CPAs specifically



No advance preparation required.

Level of Knowledge: 


CPE Credit: 
NASBA Field of Study: 
Regulatory Ethics