Online CPE Course Catalog

Course Topics

1. AICPA Code of Professional Conduct
2. Principles and Rules
3. Integrity and Objectivity Rule
4. Independence Rule
5. General Standards Rule
6. Compliance with Standards Rule
7. Accounting Principles Rule
8. Acts Discreditable Rule
9. Contingent Fees Rule
10. Commissions and Referral Fees Rule
11. Advertising and Other Forms of Solicitation Rule
12. Confidential Client Information Rule
13. Form of Organization and Name Rule
14. 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 for CMAs
2. Corporate Ethics and Legislation
3. Corporate Responsibility for Ethical Behavior
4. Fraud and the Fraud Risk Model
5. Addressing Fraud and Error

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
4. Ethics Scenario

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, Responsibility for Other Persons
10. Rules -- Form of Practice and Name
11. Rules -- Continuing Professional Education and Licensing
12. Rules -- Discipline
13. Rules -- Peer Review

Course Topics

1. Ethics in General
2. New York CPA Ethics
3. Statute
4. Regents’ Rules, Part 29
5. Regulations of the Commissioner
6. Professional Misconduct and Discipline
7. Other Ethical Requirements
8. AICPA
9. New York State Society of CPAs Code of Professional Ethics
10. 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 five allowable subject areas can count the ethics credits towards 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 either accounting, auditing, or tax may count the ethics credits towards 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.