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.
12 Reviews (70 ratings)
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.
Education Provider Information
![Instructor for this course Instructor for this course](https://www.illumeo.com/sites/proformative.com/files/imagecache/user_image_large/pictures/picture-109436.jpg)