CONTINUING EDUCATION FOR TAX & FINANCIAL PROFESSIONALS
Self-Study

Ethics for New York- Taxation

Review New York-specific CPA ethics rules and the AICPA Code of Professional Conduct.

Individual
Teams

$116.00$136.00

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CPE Credits

4 Credits: Regulatory Ethics
Course Level
Overview
Format
Self-Study

Course Description

Individuals in the accounting profession have a considerable responsibility to the general public. To gain public trust and maintain professionalism, professional conduct and ethical behavior are necessary. This is an ethics CPE course for New York CPAs with a taxation concentration.

The New York ethics CPE course begins with a presentation of ethics and ethical behavior, discussing the relationship between morals and ethics and identifying the causes of unethical behavior. Our CPA ethics CPE course explains the process of ethical reasoning and how to apply it when dilemmas occur. It covers the AICPA Code of Professional Conduct, along with the conceptual framework approach, which helps CPAs identify threats to compliance with the rules and evaluate the significance of those threats. This CPE ethics course also includes the AICPA’s standards for tax services and Internal Revenue Service requirements for tax professionals’ obligations under Treasury Circular No. 230. Finally, it addresses New York State rules on ethics as found in the New York State Law, Rules and Regulations. Examples and case studies are used to illustrate the appropriate application of the rules and also AICPA ethics violations.

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Learning Objectives

Upon successful completion of this course, participants will be able to:

  • Recognize ethical reasoning used by accountants;
  • Recognize different principles and rules of the AICPA Code of Professional Conduct;
  • Identify independence and objectivity issues;
  • Recognize ethical standards and violations;
  • Identify elements of AICPA’s standards for tax services;
  • Recognize rules from Circular 230 as they apply to tax services;
  • Identify the requirements for practicing public accountancy in New York; and
  • Recognize conduct deemed unprofessional by the state of New York.
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Course Specifics

Course ID
424368606
Revision Date
February 15, 2024
Prerequisites

There are no prerequisites.

Advanced Preparation

None

Number of Pages
136

Compliance Information

NASBA Provider Number: 103220

CFP Notice: Not all courses that qualify for CFP® credit are registered by Western CPE. If a course does not have a CFP registration number in the compliance section, the continuing education will need to be individually reported with the CFP Board. For more information on the reporting process, required documentation, processing fee, etc., contact the CFP Board. CFP Professionals must take each course in it’s entirety, the CFP Board DOES NOT accept partial credits for courses.

Meet The Experts

For many years, Delta CPE LLC has offered a wide variety of continuing education courses for financial professionals. Topics covered by Delta’s courses include accounting, financial management, budgeting, investments, financial statement reporting, business management, IFRS, ethics, valuations, real estate, and business writing. The diversity and breadth of Delta’s course offerings make the company a prolific and unique contributor to the CPE world. Delta’s well-credentialed authors and contributors have also been published in numerous academic and professional journals and quoted by some of the leading financial media outlets.