Professional Ethics for New York CPAs (NYMC)

Pre-requistes:

Knowledge Level:

Major Topics:

• Ethics Background
• Morals
• The Relationship of Morals and Ethics
• Illustrative Examples of Ethics
• Professional Ethics
• Legal versus Ethical
• Why Should We Study Professional Ethics?
• Accounting Ethics
• Ethical Core Foundations for CPAs
• Ethical Reasoning
• Ethical Dilemmas
• Public Expectations of the CPA’s Responsibility
• The Role of the Office of the Professions in New York
• Enforcement of Rules on Ethics
• The New York State Rules on Ethics – Rules of the Board of Regents
• Other Applicable New York Regulatory Requirements – New York State Education Law

Learning Objectives:

• Recognize ethics from an overall and professional perspective
• Recognize the ethical standards contained in the New York Board of Regents rules
• Recognize the ethical standards contained in the AICPA Code of Professional Conduct

Designed For: