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Ethics Course Guidelines

FOUNDATION COURSE

A currently registered certified public accountant (CPAs) and public accountant (PAs) must take the foundation course in ethics during the first three-year registration period beginning or after September 1, 2001. Ethics courses should focus on New York State Education Law, Rules of the Board of Regents and Regulations of the Commissioner of Education. The course sponsor must identify whether the course is concentrated in accounting or auditing or taxation or is comprised of general studies.

A) FOUNDATION COURSEWORK

A foundation course in professional ethics shall include the following topics:

ETHICAL FOUNDATIONS
ETHICAL GUIDANCE
Introduction to ethical concepts The role of the Office of Professions
The psychology of moral development New York State rules on ethics
Judgement and values The AICPA rules on ethics
The sociology of professions New York State Society of CPAs rules on ethics
Virtue and the role of rules of ethics Compare and contrast the State and professional societies' rules on ethics
Public expectations of CPA's responsibilities Enforcement of rules on ethics
Ethical dilemmas  

B) CONCENTRATED COURSEWORK

After taking the foundation course the CPA or PA can either retake the foundation course or take a course concentrated in one of the following in future registration periods:

  • ETHICAL GUIDANCE IN ASSURANCE WORK

    Update on New York State ethics rules
    Update on AICPA ethics rules
    Update on SEC ethics rules
    Ethical guidance in an assurance and attest practice
    Recent litigation
    Case studies in assurance and attest practice relating to ethical issues

  • ETHICAL GUIDANCE IN TAX PRACTICE

    Update on New York State ethics rules
    Update on AICPA ethics rules
    Ethical guidance in tax practice
    Recent litigation related to ethical concerns/issues
    Case studies in tax practice relating to ethical issues

  • ETHICAL GUIDANCE IN CONSULTING

    Update on New York State ethics rules
    Update on AICPA ethics rules
    Ethical guidance in a consulting practice
    Recent litigation related to ethical concerns/issues
    Case studies in a consulting practice relating to ethical issues

  • ETHICAL GUIDANCE IN INDUSTRY

    Update on New York State ethics rules
    Update on AICPA ethics rules
    Ethical-guidance for employment in industry
    Recent litigation related to ethical concerns/issues
    Case studies in industry relating to ethical issues

  • ETHICAL GUIDANCE IN GOVERNMENT

    Update on New York State ethics rules
    Update on AICPA ethics rules
    Ethical guidance for employment in government
    Recent litigation related to ethical concerns/issues
    Case studies in government relating to ethical issues


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