This is an ethics course for New York CPAs with a taxation concentration covering standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. It also presents an approach—the threats and safeguards approach—to coping with ethical dilemmas. Also included are some cases of AICPA ethics violations. Chapter 3 covers the Standards for Tax Professionals and IRS Circular 230. Chapter 4 deals specifically with New York State rules on ethics as found in the NYS Law, Rules and Regulations.

Topics:

• Ethics and Ethical Reasoning
• AICPA Code of Professional Conduct
• Ethical Standards for Tax Services
• New York State Ethics for CPAs

Category: Ethics
Delivery Method: Online
Level: Overview
Prerequisites: None
Passing Score: 70%
NASBA: Yes QAS Self Study
Author: Delta Publishing

ABOUT THE SUBJECT MATTER EXPERT:

Dr. Jae K. Shim is Professor of Business at California State University, Long Beach,
California. Dr. Shim received his MBA and Ph.D. degrees from the University of California at Berkeley (Haas School of Business). He has co-authored over 50 professional business books and has been a consultant to commercial and nonprofit organizations for over 30 years.