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.
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Prerequisites
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.