Source: https://www.westerncpe.com/course/ethics-and-professional-conduct-for-new-york-cpas-self-study/
Timestamp: 2019-04-24 18:46:00+00:00

Document:
This course is designed to meet the four-hour Ethics CPE requirement for New York CPAs. It provides an overview of ethical thought, explaining the core values of the CPA profession and demonstrating the application of these values to ethical reasoning. Board of Regents Rules found in Title 8 of the New York Codes, Rules and Regulations, Chapter 1, Part 29.1 and 29.10 are covered in detail as well as certain administrative rules found in Title 8, Chapter 2, Part 70 and Title 8 of the New York Code, Article 149, Sections 7400-7410. The AICPA Code of Professional Conduct—as adopted by the New York State CPA Society—is also covered. Case studies are utilized throughout to emphasize material.
Approved by the New York State Board for Public Accountancy on September 1, 2017.
What is the practice of public accountancy?
When should work papers be complete and retained?
What if work papers are altered?
To whom and when must reporting occur?
What are exceptions from disclosure?
What is a commission or referral fee?
If you perform attest services, are commission and referral fees prohibited forever?
What are the rules for commissions and referral fees when the client is not an attest client?
What is unprofessional conduct in advertising under 29.1 (b) (12)?
What are the advertising retention requirements?
Is there also a general rule related to all NY State professions?
§70.1 Definition of practice of public accountancy.
§70.2 Professional study of public accountancy.
§70.7 Practice by certain out-of-state individuals and firms.
§70.8 Registration of a firm.
§70.10 Mandatory quality review program.
§7401. Definition of practice of public accountancy.
§7402. Practice of public accountancy and use of title "certified public accountant" or "public accountant".
§7403. State board for public accountancy.
§7404. Requirements for a license as a certified public accountant.
§7405. Requirements for a license as a public accountant.
§7406. Limited permits and practice privilege.
§ 29.10 Special provisions for the profession of public accountancy.

References: §70

§70

§70

§70

§70

§7401

§7402

§7403

§7404

§7405

§7406

§ 29