General Ethics for New York CPAs


Overview
Developed and Presented by Laureen Falco, CPA this course is designed to meet the 4 hour ethics CPE requirement for New York. It also covers standards of professional conduct and business practices adhered to by accountants such as CPAs, CMAs, and CFMs 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 Sarbanes-Oxley Act and its impact on business ethics and the CPA’s responsibilities are summarized.  See FAQs below.

Approved for New York ethics requirement:  Sponsor License No. 002748.
 
Objectives

  • To cover the general aspects of Professional Ethics and their need in our society.
  • To analyze the Principles and Rules of Conduct of the AICPA.
  • To discuss general issues of unprofessional conduct by any profession in New York.
  • To describe specific issues of unprofessional conduct by Certified Public Accountants.
Prerequisite
None
 
Preparation
No advance preparation required
 
Level of Knowledge
Basic
 
CPE Credit
4 hours
 
Delivery Method  
Group Internet Based

NASBA Field of Study
Regulatory Ethics

Author
Laureen Falco

FAQs
I am licensed in New York state. Does taking the New Jersey Law & Ethics course satisfy the ethics requirement in New York?
The New Jersey Law & Ethics course no longer satisfies the ethics requirement in New York if your principal place of business is in New York. In January, the New York State Board of Public Accountancy voted and approved a change to the state’s ethics program guidelines. Previously, a CPA licensed in multiple jurisdictions could use an ethics course in another state to satisfy the ethics requirement in New York. Under the new rule, if your principal place of business is in New York state and you are licensed in New York, you MUST take a New York ethics course to satisfy your ethics requirement. However, CPAs licensed in multiple jurisdictions including New York, who have a principal place of business outside of New York, can satisfy New York’s ethics requirement by taking an ethics course in the CPA's primary state of practice. If you’ve already taken the four-hour New Jersey Law & Ethics course, the credits will satisfy your New Jersey ethics requirement and the credits for that course may be used toward your overall New York CPE credit requirement. If you have questions about your personal situation, you may call the New York State Board at 518-474-3817

Does taking the New York Law & Ethics course satisfy the ethics requirement in New Jersey?
No, you must take the New Jersey Law & Ethics course.