CE/CPE Course Information

New York CPA Ethics – General Studies Course

CPE Credits: 4
Subject Area: Ethics
Field of Study: Regulatory Ethics
Program Level: Overview
Delivery Method: QAS Self-Study
Lesson Version: 20-1
Publication/Revision Date: August 7, 2024
Prerequisites/Advanced Preparation: none

Learning Objectives	After completing this course, you will be able to Identify the regulatory requirements applicable to New York CPAs Apply the requirements for CPAs practicing in New York Identify the firm registration requirements Define unprofessional conduct Apply the continuing education requirements Identify work paper documentation requirements. NOT ACCEPTED FOR STATE SPECIFIC ETHICS REQUIREMENTS IN STATES OTHER THAN NEW YORK, INCLUDING FLORIDA, CALIFORNIA, NORTH CAROLINA, TEXAS, WASHINGTON, ETC.
Course Topics	Ethics in General New York CPA Ethics New York State Education Law Regents’ Rules, Part 29, Unprofessional Conduct Regulations of the Commissioner Professional Misconduct and Discipline AICPA/NYSSCPAs 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.

Learning
Objectives

After completing this course, you will be able to

Identify the regulatory requirements applicable to New York CPAs
Apply the requirements for CPAs practicing in New York
Identify the firm registration requirements
Define unprofessional conduct
Apply the continuing education requirements
Identify work paper documentation requirements.
NOT ACCEPTED FOR STATE SPECIFIC ETHICS REQUIREMENTS IN STATES OTHER THAN NEW YORK, INCLUDING FLORIDA, CALIFORNIA, NORTH CAROLINA, TEXAS, WASHINGTON, ETC.

Course Topics

Ethics in General
New York CPA Ethics
New York State Education Law
Regents’ Rules, Part 29, Unprofessional Conduct
Regulations of the Commissioner
Professional Misconduct and Discipline
AICPA/NYSSCPAs
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.

This QAS self-study course consists of an Audiovisual presentation, a Knowledge Transfer Outline with multiple-choice questions for study and review, and a Qualified Assessment of 20 questions.

This course is designed for your convenience. You may log out at any time during the course; your current position and all work will be saved. The next time you log in, you can resume right where you logged off.

State Board and other CPE agency registrations can be viewed on our sponsor approvals page.

For more information regarding administrative policies such as complaints and refunds, please contact our CPE Department at (800) 874-5346 ext. CPE (273).

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