Online CPE Course Catalog

Course Topics

1. Principles and Rules
2. Integrity and Objectivity Rule
3. Independence Rule
4. General Standards Rule
5. Compliance with Standards Rule
6. Accounting Principles Rule
7. Acts Discreditable Rule
8. Fees and Other Types of Remuneration (Contingent Fees Rule and Commissions and Referral Fees Rule)
9. Advertising and Other Forms of Solicitation Rule
10. Confidential Client Information Rule
11. Form of Organization and Name Rule
12. Conceptual Framework for Members in Public Practice

NOT ACCEPTED FOR STATE-SPECIFIC ETHICS REQUIREMENTS, INCLUDING CALIFORNIA, FLORIDA, NEW YORK, TEXAS, WASHINGTON, ETC.

Course Topics

1. Ethics -- Basics
2. Internal Audit Ethics
3. Legal Requirements

NOT ACCEPTED FOR STATE-SPECIFIC ETHICS REQUIREMENTS, INCLUDING CALIFORNIA, FLORIDA, NORTH CAROLINA, NEW YORK, TEXAS, ETC.

Course Topics

1. Ethics in General
2. Ethics and Fraud in Business
3. Codes of Ethics

NOT ACCEPTED FOR STATE-SPECIFIC ETHICS REQUIREMENTS, INCLUDING CALIFORNIA, FLORIDA, NORTH CAROLINA, NEW YORK, TEXAS, WASHINGTON, ETC.

Course Topics

1. Ethics Overview
2. Ethical and Legal Requirements for CPAs
3. Disciplinary Process
4. Statute
5. Rules -- Definitions
6. Rules -- Independence
7. Rules -- Integrity and Objectivity, Certain Fees, Clients of Other CPAs
8. Rules -- General Standards, Confidentiality, Records
9. Rules -- Advertising
10. Rules -- Form of Practice, Name, and Licensure
11. Rules -- CPE and License Renewal
12. Rules -- Discipline
13. Rules -- Peer Review
14. Case Study

Course Topics

1. Ethics in General
2. New York CPA Ethics
3. New York State Education Law
4. Regents’ Rules, Part 29, Unprofessional Conduct
5. Regulations of the Commissioner
6. Professional Misconduct and Discipline
7. AICPA/NYSSCPAs
8. Case Studies

A licensee can take either the general ethics course or an ethics course in a concentration area to meet the ethics requirement.

A licensee completing the annual CPE requirement by taking 40 credits in any combination of the six recognized subject areas can count the ethics credits toward his/her annual CPE total in the CPE tracking year that the ethics course is actually taken.

A licensee completing his/her annual CPE requirement by taking 24 credits concentrated in accounting, attest, auditing, taxation, advisory services, or specialized knowledge and applications related to specialized industries, and such other areas appropriately related to the practice of accounting, may count the ethics credits toward his/her annual total only if the ethics course is in the subject area of the concentration. An individual who is completing a concentration may take the general ethics course to meet the ethics requirement but may not count those ethics credits toward the 24 concentration credits.