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Home > Ethics > Ethics Standards for New York CPAs
Prerequisite
None
Knowledge Level
Basic
Copyright 2014

Publication Date
November, 2014
Ethics Standards for New York CPAs
Introduction Organization Learning Objectives Author Bios
Title: Ethics Standards for New York CPAs
Prerequisite: None
Advance Preparation: None
Knowledge Level: Basic
Subject Matter Area: Regulatory Ethics, Behavioral Ethics
Date of Publication: November 2014
Copyright © 2014 by Thomson Reuters/Tax & Accounting All rights reserved.
Recommended CPE Credits:
    Textbook w/Video Online: 4
     Textbook Only & Online: 4
Expiration Date: One year from date of receipt to complete program and submit quizzer to obtain credit
Passing Grade for Quizzer: 70 percent or higher


With the number of negative, but high-profile cases gaining attention in recent years, it is imperative that practitioners be well-versed and clear as to their ethical responsibilities to the public that they serve. This program opens with the discussion of the different ethical reasoning methods and how they can assist in making ethical decisions, as well as CPA responsibilities to the public as outlined in the AICPA Principles of Professional Conduct. We will then move into a discussion of the different state rules of conduct with which New York CPAs must be in compliance.

Use of Materials

DVD
The user should begin by watching the DVD segment, if any, for the chapter before reading the text. The user may wish to make notes of the most important concepts and any terms that are new. Next, the user should review the learning objectives at the beginning of the chapter and read the chapter. The user should work through each of the examples. It may be helpful to highlight important material and/or to make additional notes. Next, the user should complete the study questions at the end of the chapter and review the answers. If the user answers a study question incorrectly, s/he should review the section of the text that is indicated at the end of the explanation to the study question to assure comprehension of the material. The user should review the learning objectives once more to consider achievement of the objectives. After the user has finished watching the DVD and reading the text and working through the study questions, s/he may wish to review her/his notes and any sections of the text or DVD that were difficult. When the user is ready, s/he should complete the quizzer. Reviewing notes periodically will increase retention of the material.

Online
The user should begin by watching the streamed video segment, if any, or listening to the streamed audio segment, if any, for the chapter before reading the text. The user may wish to make notes of the most important concepts and any terms that are new. Next, the user should review the learning objectives at the beginning of the chapter and read the chapter. The user should work through each of the examples. After the user has studied each chapter, s/he should click on the link at the left to complete the interactive study questions. If the user answers a study question incorrectly, s/he should review the section of the text that is indicated at the end of the explanation to the study question to assure comprehension of the material. The user should review the learning objectives once more to consider achievement of the objectives. After the user has finished watching the streamed video, if any, or listening to the streamed audio, if any, and reading the text and working through the study questions, s/he may wish to review her/his notes and any sections of the text or video/audio, if any, that were difficult. When the user is ready, s/he should click on the link to the left to complete the quizzer. The user's CPE certificate will be provided immediately upon successful completion of the quizzer.



This program is divided into seven (7) chapters, and a glossary.

Chapter 1 examines different ethical reasoning methods and how they can assist in making ethical decisions.

Chapter 2 discusses fraud reporting, subordination of judgment, and the Dodd-Frank Financial Reform Act.

Chapter 3 describes the process for the regulation of licensed CPAs in New York State as defined by the State Education Department.

Chapter 4 explains the rules of professional conduct established by the Board of Regents.

Chapter 5 examines independence and integrity requirements under the AICPA Code.

Chapter 6 discusses additional rules under the AICPA Code.

Chapter 7 reviews specific AICPA Tax Standards and PCAOB Rules.

The Glossary defines frequently used key terms.


Helpful Guidance

Throughout this publication, the user will find explanations and discussions regarding some of the issues that often face practitioners. In order to enhance the user's comprehension of the material and highlight important practical considerations, this publication includes the following designations:

A Bisk CPEasy alert is intended to warn the practitioner of a particular situation that may require action or other consideration by the client or the practitioner on behalf of the client.

A Bisk CPEasy plan offers a strategy/discussion point when a practitioner is faced with a particular issue or situation.

A Bisk CPEasy point presents analysis or commentary that attempts to explain or clarify authoritative guidance.

A Bisk CPEasy tip provides practical advice that may be used to help improve client service or service to the practitioner's organization.



Upon successful completion of this program, the user should be able to:

  • Recognize the factors that should and should not be emphasized in making ethical decisions

  • Identify which legislative body defines public accountancy in the state of New York

  • Recognize the acceptable amount of contact hours necessary for continuing education

  • Determine what information an application for registration of a firm under §70.8 shall include

  • Identify when advertising or soliciting for clients that is not in the public interest

  • Determine when a public accountant violates the unprofessional conduct rule when withholding certain documents from the client

  • Determine which organizations would not investigate licensees in New York State for unprofessional conduct in the practice of public accountancy

  • Recognize what he conceptual framework for the AICPA Independence Standards provides

  • Identify the different types of threats to independence and how safeguards can mitigate those threats

  • Recognize the professional resources that, when shared among entities in an association, would indicate that the association is a network

  • Identify, in the case of ESM Government Securities, what the lead audit partner of Alexander Grant was found guilty of

  • Determine when a CPA be permitted to accept a contingent fee from a current tax client without violating Rule 302 of the AICPA Code

  • Identify when failure to follow requirements of governmental bodies, commissions, or other regulatory agencies most likely would lead to a violation of which of the following rules in the AICPA Code of Professional Conduct

  • Determine the proper ways in which a CPA can advertise or solicit clients

  • Identify the different types of tax reporting standards and the corresponding likelihood amounts of each

  • Determine when a CPA may still recommend a tax position that does not satisfy the realistic possibility standard

  • Identify which PCAOB Rules are considered to create an overall framework



Steven M. Mintz, PhD, is a professor at California Polytechnic State University in San Luis Obispo, CA. His expertise is in ethics and he teaches a course in accounting ethics at Cal Poly. Dr. Mintz is the holder of a PhD in Accounting and International Business from George Washington University, an MBA in Management Sciences from Syracuse University, and a BS in Accounting from Long Island University. He was certified in New York State but no longer practices as a licensed CPA. Dr. Mintz writes a popular ethics blog under the name, Ethics Sage. The website is: http://www.ethicssage.com. He has been interviewed by publications such as The New York Times because of his expertise in ethics. He has published about 30 papers in business and accounting ethics and made dozens of presentations on ethics topics to academic and professional groups. His textbook, co-authored with Roselyn Morris, Ethical Obligations and Decision-Making in Accounting: Text and Cases (2nd edition), was published by McGraw-Hill Irwin in 2011. The book is used in about 40 colleges and universities in the U.S. and internationally. Dr. Mintz serves on the Ethics Curriculum Committee of the California Board of Accountancy that is charged with identifying 10-units of ethics education to be part of the state's 150-hour educational requirement. (Author/Speaker)

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Qty. FormatCreditsProduct # Unit Price Ext Price
2769 Online4ONL5394 $79.00
2783 TextBooks4CPE5392B $79.00
2861 Video DVD4CPE5391DQ $99.00
 
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