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
Lesson Version: 18-1
Publication/Revision Date: February 19, 2020
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
  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 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 self-study course consists of an Audiovisual presentation or a 20-question True/False Introductory quiz, 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).