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: 16-1
Publication/Revision Date: January 19, 2016
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
  • Recognize the firm registration requirements
  • Answer questions about the continuing education requirements
  • Identify working 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. 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.

This self-study course consists of an Audiovisual presentation, 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).