Ethics For New York CPAs - Tax Focus

This course fulfills New York’s tax-focused ethics requirement by examining the standards that govern practitioners providing tax services. It begins with ethics for the tax professional, including the IRS requirements set out in Circular 230 and the regulation of paid tax return preparers, then turns to the AICPA’s Statements on Standards for Tax Services and the responsibilities they impose, reflecting the revisions effective January 1, 2024. The final chapters address professional regulation in New York State and the Rules of the Board of Regents, helping New York CPAs apply sound ethical judgment in tax engagements while meeting their state regulatory obligations.

For more information regarding the New York Ethics CPE requirement visit our New York State Requirements Page. You can also visit the New York Board of Accountancy

• To identify the Internal Revenue Service Requirements as outlined in Circular 230
• To identify the CPA’s responsibilities according to the AICPA’s Statements on Standards for Tax Services
• To identify the structure of professional regulation in New York and the responsibilities of the Board
• To recognize the general provisions of the Board of Regents rules on unprofessional conduct