September 16, 2025

Live Webcast

NASBA 4

FAE's Ethics Update for Members in Business Webcast

September 16, 2025
Live Webcast
NASBA 4
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    Instructor

    Debbie
    Cutler

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    Ms. 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.
A hallmark of the public accounting profession is its commitment to professional ethics and the public interest. This course, which meets the New York State (NYS) four-hour ethics CPE requirement and approved by the New York State Board of Public Accountancy gives you a basic understanding of the fundamental concepts underlying your ethical responsibilities and increases your awareness of professional standards and regulations. The course focuses on NYS Education Law, Rules of the Board of Regents, and Regulations of the Commissioner of Education for Certified Public Accountants (“CPAs) and Public Accountants (“PAs”), and also addresses the Code of Professional Conduct of the American Institute of Certified Public Accountants (AICPA) (“the Code”) as it relates to ethical standards. Available tools and resources that will help you understand and comply with relevant requirements are also highlighted.

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

NASBA 4
4
Regulatory Ethics (NYSED) (Ethics) - NASBA

Things to Know About This Course

Course Level

  • Update

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 business (employed or engaged on a contractual or volunteer basis in an executive, staff, governance, advisory, or administrative capacity in such areas as industry, the public sector, education, the not-for-profit sector, and regulatory or professional bodies) who need to learn the basics about the profession's ethics standards.

Provider

Foundation for Accounting Education

This event has ended.