Accountant Ethics for New York

Meet New York’s four-hour ethics requirement while reinforcing the standards that govern your practice. This course examines the AICPA Code of Professional Conduct alongside the rules of the New York State Board for Public Accountancy and applies them to realistic business scenarios. Use structured tools and practical examples to analyze ethical dilemmas and interpret regulatory expectations. Build the foundational knowledge needed to conduct your professional activities with integrity in New York.
Format

PDF Course

Course Lists
Grid View
Tile View
Duration

4 Hours

Course Discounts
Education Bundles

Course Information

Author: Steven Bragg
Course Number: ET1109

Learning Objectives
  • Describe the different principles contained within the AICPA Code of Professional Conduct.
  • Specify the different types of harassment.
  • Describe the types of discreditable acts stated in the AICPA Code of Professional Conduct.
  • Explain the accountant’s obligations related to the release of confidential information.
  • Specify the policies that may apply to the release of confidential information.
  • Identify the characteristics of false or misleading promotional efforts.
  • Describe the obligations of the accountant in relation to the delivery of records to a client.
  • Specify the obligations of the accountant in regard to conflicts of interest.
  • Describe the different types of threats to an accountant’s ability to comply with the AICPA Code of Professional Conduct.
  • Specify the differences between deontology and consequentialism.
  • Explain how the difference principle can be applied to real-world situations.
  • Specify the New York rules pertaining to work paper documentation.
  • Recall the New York competency requirement for attest services.
  • Recall the licensee reportable events specified by the New York rules.
  • Specify the New York rules pertaining to when a licensee can receive a commission or contingent fee.
  • Recall the rules under which New York licensees can advertise their services.
  • Specify the New York rules relating to the retention of client work papers.

Level: Overview
Instructional Method: QAS Self-Study
NASBA Category: Regulatory Ethics
Prerequisites: None
Advance Preparation: None
Latest Review Date: December 2024
Program Registration Requirements: Click on the Enroll button to pay for and access the course. You will then be able to download the course as a PDF file, then take an on-line examination, and then download a certificate of completion if you pass the examination.
Program Refund Policy: For more information regarding administrative policies concerning complaints, refunds, and other matters, see our policies page.

AccountingTools, Inc. 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 the 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.
The NASBA sponsor identification number for Accountingtools, Inc. is 115881.

AccountingTools is an IRS Approved Continuing Education Provider. We are compliant with the requirements for continuing education providers (as described in sections 10.6 and 10.9 of the Department of Treasury’s Circular No. 230 and in other IRS guidance, forms, and instructions). Our IRS Approved Continuing Education Provider number is 72821.