New York Code of Conduct

  • Credits: 4
  • Format: Self-Study eBook
  • Field of Study: Ethics
  • Author/Speaker: Walter Austin
Available Formats:  
Advanced Preparation: None
Experience Level: Basic
Program Prerequisites: General Understanding of Ethics
Course ID: WA-123.S-22
Published Date: Mar 2022

“A man should be upright, not kept upright.” Marcus Aurelius

A distinguishing feature of any profession is a rigorous code of ethics. As Marcus Aurelius stated in the above quotation, the code of ethics should not be needed for anything other than to provide guidelines for behavior. Unfortunately, it may be needed for some to keep them upright. The true professional will be willing to stay upright by adhering to the set of ethical principles and standards adopted by his or her profession. This course covers the AICPA Code of Ethics, the California Accountancy Act, the Board of Accountancy Rules and Regulations, and other professional codes of ethics. When the text says “members”, it only is binding to the members of the AICPA. However, the federal and state courts correctly consider this as the minimum standard of conduct for any CPA in the United States of America whether they are a member or not. California laws or rules may differ and need to be adhered to by a covered CPA.

This course is specifically applicable to New York licensed CPAs and has been approved by the State Board. It addresses the issues, developments, and unprofessional conduct covered by the New York State Education Department’s Office of the Professions. All of the Unprofessional Conduct sections are addressed. The ethical foundation for all CPAs, the AICPA Code of Ethics, is covered. Cases dealing with current ethical problems are included.

    Learning Objectives:

    After reading the course material, you will be able to:

    • Understand the definition of Ethics.
    • Examine the Trust Function in our society.
    • Be familiar with the Role of the CPA in our society.
    • Understand the purpose of the AICPA Code of Ethics.
    • Be familiar with the sections of the Code.
    • Examine Ethics Rulings and Interpretations.

    Who Should Attend:
    • All Certified Public Accountants (CPAs)

    Qualifies and Approved with all State Boards of Accountancy and the following sponsorships: