Shop Courses > Ethics for Accountants New York (Tax Concentration)

Ethics for Accountants New York (Tax Concentration) #593726

Course Overview

Credit

Amount

CPA

Course Author: Beacon Hill Financial Educators Field of Study (CPA): Regulatory Ethics

Course Description

This course was updated on 12/5/2025 and is approved by the New York State Board of Accountancy through 8/31/2027 (sponsor # 002146).

This course provides ethical guidance in a tax practice, for those who choose to take their required continuing education in the subject area of taxation. The course meets the New York State Board of Accountancy’s ethics continuing education requirement for public accountants and certified public accountants licensed in the state.

The course includes selected ethical issues in the accounting profession, an overview of the AICPA Code of Professional Conduct, the current Statement on Standards for Tax Services, and Internal Revenue Service Circular 230. The New York section covers the State Education Law, the Rules of the Board of Regents, and the Regulations of the Commissioner of Education. Case studies are provided to help illustrate the concepts and rules covered.

This is a self-study (PDF) course and it meets the NASBA QAS standard.

You can take this course each renewal cycle as we update it annually.

Please consult the New York State Board of Accountancy for specific requirements.

Table of Contents

Section I. Current Ethical Issues in the Accounting Profession1

Understanding Ethics	1
A Definition of Ethics	1
How do you act when no one is looking?	1
Special Topics: Managing Ethics	2
Analytical Model for Ethical Decisions	2
Fiduciary Standard of Care	3
Managing Conflicts of Interest When Providing a Range of Services	3
Artificial Intelligence and Accounting	6
Review Questions	9

Section II. AICPA Code of Professional Conduct10

Overview of the AICPA Code of Professional Conduct	10
Applicability	10
Principles of Professional Conduct	10
Rules Are Not Enough	10
The AICPA Principles	11
Using the Principles in Practice	12
Independence, Integrity, and Objectivity: The Core Values of the Accounting Profession	15
Rules of the Code of Professional Conduct	15
1.100 Integrity and Objectivity	15
1.200 Independence	15
1.300 General Standards	16
1.400 Acts Discreditable	16
1.500 Fees and Other Types of Remuneration	16
1.600 Advertising and Other Forms of Solicitation	17
1.700 Confidential Client Information	17
1.800 Form of Organization and Name	18
Review Questions	19

Section III. Statements on Standards for Tax Services (SSTS)20

Introduction	20
Revisions to the SSTS	20
Reorganization	20
Data Protection	21
Reliance on Tools	21
Tax Representation	21
Statement on Standards for Tax Services No. 1, General Standards for Members Providing Tax Services	21
1.1 Advising on Tax Positions	21
1.2 Knowledge of Errors	22
1.3. Data Protection	22
1.4. Reliance on Tools	23
Statement on Standards for Tax Services No. 2, Standards for Members Providing Tax Compliance Services, Including Tax Return Positions	23
2.1. Tax Return Positions	23
2.2. Tax Return Questions	24
2.3. Reliance on Information From Others	24
2.4. Use of Estimates	24
2.5. Departure From Previous Positions	25
Statement on Standards for Tax Services No. 3, Standards for Members Providing Tax Consulting Services	25
Statement on Standards for Tax Services No. 4, Standards for Members Providing Tax Representation Services	26
Case Examples	27
1. When rules are unclear	27
2. Inappropriate tax position	27
3. Knowledge of error	27
Review Questions	28

Section IV. Internal Revenue Service Circular 23029

Introduction	29
The Office of Professional Responsibility	29
Circular 230, Regulations Governing Practice before the Internal Revenue Service	29
Who is Subject to Treasury Circular No. 230?	29
Selected Obligations under Treasury Circular No. 230	30
Due Diligence	30
Competence	30
Conflicts of Interest	30
Tax Return Positions	31
Written Tax Advice	31
Errors and Omissions	31
Furnishing Information to the IRS/OPR	32
Handling Matters Promptly	32
Client Records	32
Contingent Fees	33
Solicitation	33
Negotiating Checks	33
Supervisory Responsibilities	33
Personal Tax Compliance Responsibilities	33
Best Practices	34
Review Question	35

Section V. New York State Education Department, State Board for Public Accountancy36

About Office of the Professions	36
Professional Regulation in New York State	36
New York's Professional Discipline System	37
New York State Education Law	38
Article 149: Public Accountancy	38
Rules of the Board of Regents	45
Role of the New York Board of Regents	45
§ 29.1 General Provisions.	46
§ 29.10 Special Provisions for the Profession of Public Accountancy.	49
Review Questions	68

Appendix I Regulations of the Commissioner of Education: Part 70, Public Accountancy69

Appendix II Full Text of Article 149, Sections 7400 Through 741090

Appendix III. AICPA Glossary98

Appendix IV. Answers and Explanations to Review Questions113

Section I. Current Ethical Issues in the Accounting Profession	113
Section II. AICPA Code of Professional Conduct	114
Section III. Standards for Tax Services	116
Section IV. IRS Circular 230	117
Section V. New York State Education Department, State Board for Public Accountancy	117

Index121

Endnotes122

Course Details

Author: Beacon Hill Financial Educators

Publication/Revision Date: 11/20/2025

Course Exam Questions (online): 20 (multiple-choice)

Program Delivery Method: Self-Study (NASBA QAS Self-Study)

Available Formats of Course Text: Downloadable PDF, Printed/Mailed

Course Level, Prerequisites, and Advance Preparation Requirements

License	Course Level	Prerequisites	Advance Preparation Requirements
CPA	Overview	None	None

* This program is appropriate for professionals at all organizational levels.

Sponsor ID Numbers

National Registry of CPE Sponsors I.D.: 107615

State CPA Board Sponsor ID Numbers (where applicable)

Florida Division of Certified Public Accounting: 0004761

Hawaii Board of Public Accountancy: 14003

New York State Board for Public Accountancy: 002146

Ohio Accountancy Board: CPE .51 PSR

Pennsylvania State Board of Accountancy: PX178025

Texas State Board of Public Accountancy: 009349

Learning Objectives

As a result of studying the course material, you should be able to meet the objectives listed below:

I. Selected Ethical Issues in the Accounting Profession

Define ethics in the context of being ethical versus acting ethically.
Identify the types of accounting services in which the fiduciary standard applies.
Recognize the circumstances under which conflicts of interest can arise when a variety of accounting services are offered by a CPA or firm.
Understand how the use of artificial intelligence raises ethical concerns in the accounting profession.

II. AICPA Code of Professional Conduct

Recognize the primary components that serve as the foundation of the AICPA ethical standards.
Differentiate between the AICPA Principles of the Code of Professional Conduct.

III. Statements on Standards for Tax Services

Recognize the general standards for members providing tax services.
Understand the standards for members providing tax compliance services and tax return positions.
Understand the standards for members providing tax consulting services.
Understand the standards for members providing tax representation services.

IV. Internal Revenue Service Circular 230

Define the duties and restrictions relating to practice before the Internal Revenue Service.

V. New York State Education Department, State Board for Public Accountancy

Recognize the requirements for practicing public accountancy in New York.
Recognize the general provisions of the Rules of the Board of Regents.

Online Book, Online Exam

Hardcopy Book, Online Exam

$49.00