December 16, 2024

Live Webcast

NYSED 4

FAE's Ethics Update for Public Practice Webcast

December 16, 2024
Live Webcast
NYSED 4
  • View Bio

    Instructor

    Debbie
    Cutler

    View Bio

    Debbie Cutler, CPA

    Bio
    Debbie A. Cutler, CPA/CFF,CFE,CCEP Debra A. Cutler, CPA, PC, is president of Debra A. Cutler, CPA, P.C., where she provides dispute and litigation services, including fraud investigations. Debbie served as Chair and a member of the AICPA’s Joint Trial Board and is a former chair of the NYSSCPA Professional Ethics Committee. She also teaches an online business ethics course for Rutgers Business School and is the author and presenter of an ethics course for the Foundation for Accounting Education of the NYSSCPA. Previously, she provided attestation and tax services to corporations for more than a decade as partner at Kramer Love & Cutler LLP and served as senior manager at Ernst & Young. She earned her bachelor’s degree in accounting from the UB School of Management.
  • The AICPA ethical standards
  • the Code including proposed revisions
  • Emerging ethical issues
  • The role of NYS Education Department’s Office of the Professions
  • New York State Laws, Regulations and Rules, including but not limited to:
  • Retention and maintenance of work papers
  • Competency requirements for attest and compilation services
  • Failing to maintain an active registration when using your CPA or PA title
  • Reportable events
  • Commissions and referral fees, including mandatory disclosure
  • Compare and contrast the NYS rules and AICPA Code
  • Demonstration of Updated CPA NYS Office of the Professions Website and AICPA Online Professional Ethics Library
  • Public expectations of CPAs’ responsibilities
  • Enforcement of professional misconduct by AICPA and NYS Education Department’s Office of the Professions

Learning Objectives

  • Identify new and proposed changes to the profession's ethical requirements
  • Understand fundamental concepts about ethics
  • Describe the NYS Laws, Rules and Regulations that apply to you as a NYS licensed CPA
  • Differentiate between the NYS Rules of the Board of Regents and the Code
  • Understand how the profession's rules of conduct are enforced by various bodies

Major Topics

  • The AICPA ethical standards
  • the Code including proposed revisions
  • Emerging ethical issues
  • The role of NYS Education Department’s Office of the Professions
  • New York State Laws, Regulations and Rules, including but not limited to:
  • Retention and maintenance of work papers
  • Competency requirements for attest and compilation services
  • Failing to maintain an active registration when using your CPA or PA title
  • Reportable events
  • Commissions and referral fees, including mandatory disclosure
  • Compare and contrast the NYS rules and AICPA Code
  • Demonstration of Updated CPA NYS Office of the Professions Website and AICPA Online Professional Ethics Library
  • Public expectations of CPAs’ responsibilities
  • Enforcement of professional misconduct by AICPA and NYS Education Department’s Office of the Professions

CPE Credits Available

NYSED 4
4
Regulatory Ethics (NYSED) - NYSED

Things to Know About This Course

Course Level

  • Update

Professional Area of Focus

  • Regulatory Ethics (NYSED)

Prerequisites

Licensed as a certified public accountant (CPA) or public accountant (PA)

Advanced Preparation

Licensed as a certified public accountant (CPA) or public accountant (PA)

Intended Audience

Primarily for all NYS licensed CPAs and PAs in public practice (individual who performs professional services for a client or the firm) who need to learn the basics about the profession's ethical standards.

Provider

Foundation for Accounting Education

This event has ended.