This New York State Specific Ethics Course provides 2 hours of Continuing Professional Education (CPE) that meets the New York State Specific Ethics requirement. This course covers:

  • Ethics and Morality definitions
  • Public expectations of CPAs
  • Stages of Moral Development
  • Moral Schemas
  • Ethical Decision Making
  • AICPA Code of Professional Conduct

The course also covers New York State Society of CPAs rules including:

  • The role of the Office of Professions
  • Scope of Practice
  • CPE Requirements
  • NYS Ethics per Rules of the Board of Regents
  • Maintaining active registration

This New York State Specific Course taken in combination with the Illumeo General Ethics course provides an additional 2 hours of continuing professional education sufficient to meet the New York state continuing professional education requirement of 4 contact hours of acceptable professional ethics completed during every three calendar years. These combined 4 credits of ethics may be counted toward your 24 or 40 CPE credits in the calendar year that you actually complete the ethics course.

Learning Objectives
  • Explore ethical concepts, the psychology of moral development, public expectations of CPA responsibilities, and ethical dilemmas.
  • Identify sources of ethical guidance, including rules promulgated by the AICPA Code Of Conduct, state boards of accountancy, SEC, Sarbanes-Oxley Act, PCAOB and New York Office of Professions.
  • Discover models of ethical analysis and decision making to identify the impact of various approaches to moral reasoning on moral behavior in accounting and business.
  • Explore regulations of the New York Office of the Professions Laws, Rules and Regulations.
Last updated/reviewed: March 10, 2024
11 Reviews (68 ratings)


Anonymous Author
Fulfills the requirement for NYS. Provides the relevant ethics information and then gives some case studies at the end to show the application of some of the laws.

Member's Profile
Informative course regarding the ethical requirements imposed on CPAs in the state of NY. The presenter performed well, and I thank him.

Anonymous Author
This was a great course. A lot of information, would have been good to have less slides that summarized key points

Anonymous Author
Very helpful course on the NYS Ethics and CPE requirements. A must if you are a NYS CPA.

Anonymous Author
good course, clear and concise, and meets 2 of the 4 NYS ethics credits requirements

Anonymous Author
Detailed presentation of NY rules. I would recommend it to those who needs it.

Anonymous Author
I would like to be able to add to the slides during the presentation

Member's Profile
Very specific to New York. Good information.

Member's Profile
Good course that covers a lot of material.

Member's Profile
Very thorough course. Thanks.

Anonymous Author
gets the job done.

Course Complexity: Intermediate

No Advanced Preparation or Prerequisites are needed for this course. However, it is recommended to take the other course in the series prior to completing this one.

Education Provider Information
Company: Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact: For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .
Instructor for this course
Course Syllabus
  Introduction to the New York State Specific Ethics Course2:17
Rules, Laws, and Regulations
  N.Y. Rules and Laws for CPA's11:26
  N.Y. Rules and Laws for CPA's (Continued)11:33
  N.Y. State Education Law8:24
  N.Y. State Education Law (Continued)8:45
  N.Y. Regulations of the Commissioner of Education 8:13
  NYSSCPA Rules of Conduct and Conduct Cases7:48
  Conduct Cases (Continued) 11:10
  Conduct Cases (Continued) 6:29
Continuous Play
  New York State Specific Ethics Course1:19:46
  Slides: New York State Specific Ethics CoursePDF
  New York State Specific Ethics Course Glossary/IndexPDF