Source: https://www.westerncpe.com/course/realworld-ethics-for-new-york-cpas-self-study/
Timestamp: 2017-10-24 02:08:56
Document Index: 490835311

Matched Legal Cases: ['art 29', '§ 10', '§ 10', '§ 10', '§ 10', '§ 10', '§ 10', '§ 10', '§ 10', '§ 10', '§ 10', '§ 10', '§ 10', '§ 10', '§ 10', '§ 10', '§ 10', '§ 10', '§ 10', '§ 10', '§ 10', '§ 10', '§ 10', 'art 29', '§ 29', '§ 29']

Real-World Ethics for New York CPAs | Western CPE
Real-World Ethics for New York CPAs
Real-World Ethics for New York CPAs is designed to meet the 4-hour ethics CPE requirements of the New York Board of Accountancy, covering important issues such as professional conduct, ethics in tax practice, and state-specific unprofessional conduct provisions for the profession of public accountancy. The course reviews applicable sections of the AICPA Code of Professional Conduct and provides an overview of PCAOB ethical guidelines and restrictions for registered accounting firms that are auditing SEC filers. The materials also detail the duties and restrictions relating to practice before the IRS as contained in Subpart B of Circular 230. As an added bonus, humorous illustrative case studies provide hypothetical guidance on how to handle real-life ethical issues and situations.
Revision Date Aug 9, 2017
Course ID SS4170601
Recognize the authority that governs a CPA’s ethical conduct, the principles that guide the conceptual framework for the AICPA Code of Professional Conduct, and the restructuring that occurred during the AICPA Ethics Codification project
Identify ethical standards and rules contained in the AICPA Code of Professional Conduct, noting implementation requirements and the application of authoritative and nonauthoritative guidance to avoid common mistakes
Recognize the rules, regulations, and prohibited activities contained in Circular 230
Recognize the general provisions related to unprofessional conduct contained in the NY Rules of the Board of Regents Part 29, noting special provisions for the public accountancy profession
Recognize the NYS Board of Regents updated requirements for mobility and the quality review program
Chapter 1 – AICPA Ethical Pronouncements and Rulings and PCAOB Guidance
Chapter 2 – Ethics in Tax Practice
§ 10.20 Information to be furnished
§ 10.21 Knowledge of client’s omission
§ 10.22 Diligence as to accuracy
§ 10.23 Prompt disposition of pending matters
§ 10.24 Assistance from or to disbarred or suspended persons and former Internal Revenue Service employees
§ 10.26 Notaries
§ 10.27 Fees
§ 10.28 Return of client’s records
§ 10.29 Conflicting interests
§ 10.30 Solicitation
§ 10.31 Negotiation of taxpayer checks
§ 10.32 Practice of law
§ 10.33 Best practices for tax advisors
§ 10.34 Standards with respect to tax returns and documents, affidavits and other papers
§ 10.35 Competence
§ 10.36 Procedures to ensure compliance
§ 10.37 Requirements for other written advice
§ 10.38 Establishment of advisory committees
Subpart C — Sanctions for Violation of the Regulations
§ 10.50 Sanctions
§ 10.51 Incompetence and disreputable conduct
§ 10.52 Violations subject to sanction
§ 10.53 Receipt of information concerning practitioner
Chapter 3 – New York State-Specific Ethics
Part 29, Unprofessional Conduct
§ 29.1 General provisions
§ 29.10 Special provisions for the profession of public accountancy
Updates from the Board of Regents
Mandatory Quality Review Program (October 15, 2012)
Mobility (April 2, 2012)
Appendix B: State of New York Contact Information Page