Ethics for New York – Tax Concentration

Course Information

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Title: Ethics for New York – Tax Concentration
Category: Ethics
Field of Study: Regulatory Ethics
Course Code: E019-0381
CPE Credits: 4.0
Price: 39.95

Description

Description:

Individuals in the accounting profession have a considerable responsibility to the general public. To gain public trust and maintain professionalism, professional conduct and ethical behavior are necessary. This is an ethics course for New York CPAs with a taxation concentration. 

The course begins with a presentation of ethics and ethical behavior, discussing the relationship between morals and ethics and identifying the causes of unethical behavior. It explains the process of ethical reasoning and how to apply it when dilemmas occur. It covers the AICPA Code of Professional Conduct, along with the conceptual framework approach, which helps CPAs identify threats to compliance with the rules and evaluate the significance of those threats. It also includes the AICPA’s standards for tax services and Internal Revenue Service requirements for tax professionals’ obligations under Treasury Circular No. 230. Finally, it addresses New York State rules on ethics as found in the New York State Law, Rules and Regulations. Examples and case studies are used to illustrate the appropriate application of the rules and also AICPA ethics violations. 

Delivery Method: Online Interactive Self Study

Level: Overview

Prerequisites: None

Advanced Preparation: None

Course Details

Category: Ethics

Field of Study: Regulatory Ethics

Passing Score: 70%

Technical Details:

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Objectives

Objectives:

  • Recognize ethical reasoning used by accountants 
  • Recognize different principles and rules of the AICPA Code of Professional Conduct 
  • Identify independence and objectivity issues 
  • Recognize ethical standards and violations 
  • Identify elements of AICPA’s standards for tax services 
  • Recognize rules from Circular 230 as they apply to tax services 
  • Identify the requirements for practicing public accountancy in New York 
  • Recognize conduct deemed unprofessional by the state of New York 

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Profession

NASBA: Yes

QAS: Yes

CPA: Suitable for all CPAs

IRS: No IRS credit for Enrolled Agents.

Profession Identifiers: CPA