November 20, 2024

Live Webcast

NYSED 2

FAE's Ethics Update - Adirondack / MidHudson / Northeast / Rockland / Queens-Brooklyn / Westchester Chapter Ethics

November 20, 2024
Live Webcast
NYSED 2
  • 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
  • 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 the title of designation
  • Reportable events
  • Commissions and referral fees, including mandatory disclosure
  • Public expectations of CPAs’ responsibilities
  • Enforcement of rules on ethics by AICPA and NYS Office of the Professions

Learning Objectives

  • When you complete this course, you will be able to:
  • 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

Major Topics

  • The AICPA ethical standards
  • the Code including proposed revisions
  • 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 the title of designation
  • Reportable events
  • Commissions and referral fees, including mandatory disclosure
  • Public expectations of CPAs’ responsibilities
  • Enforcement of rules on ethics by AICPA and NYS Office of the Professions

CPE Credits Available

NYSED 2
2
Ethics (NYSED) - NYSED

Things to Know About This Course

Course Level

  • Update

Professional Area of Focus

  • Ethics (NYSED)

Prerequisites

Licensed as a certified public accountant (CPA)

Advanced Preparation

Licensed as a certified public accountant (CPA)

Intended Audience

Primarily for all NYS licensed CPAs who need to learn the basics about the profession's ethical standards

Provider

Foundation for Accounting Education

This event has ended.