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 course for New York CPAs with a taxation concentration.
The course begins with a presentation of ethics and ethical behavior, discussing the relationship between morals and ethics and identifying the causes of unethical behavior. It 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. It 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.
Course Publication Date:
October 18, 2024
This course is available with
NO ADDITIONAL FEE if you have an active
all access membership or
ethics membership or can be purchased for
$49.00!
| Author: | Delta CPE |
| Course No: | ETH-NY-TAX-4324 |
| Recommended CPE: | 4.00 |
| Delivery Method: | QAS Self Study |
| Level of Knowledge: | Overview |
| Prerequisites: | None |
| Advanced Preparation: | None |
| Recommended Field of Study: | Regulatory Ethics
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Learning Objectives
- 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.
- Recognize conduct deemed unprofessional by the state of New York.