This New York State Specific Ethics Course provides 2 hours of Continuing Professional Education (CPE) that meets the New York State Specific Ethics requirement. This course covers:
- Ethics and Morality definitions
- Public expectations of CPAs
- Stages of Moral Development
- Moral Schemas
- Ethical Decision Making
- AICPA Code of Professional Conduct
The course also covers New York State Society of CPAs rules including:
- The role of the Office of Professions
- Scope of Practice
- CPE Requirements
- NYS Ethics per Rules of the Board of Regents
- Maintaining active registration
This New York State Specific Course taken in combination with the Illumeo General Ethics course provides an additional 2 hours of continuing professional education sufficient to meet the New York state continuing professional education requirement of 4 contact hours of acceptable professional ethics completed during every three calendar years. These combined 4 credits of ethics may be counted toward your 24 or 40 CPE credits in the calendar year that you actually complete the ethics course.
Prerequisites
No Advanced Preparation or Prerequisites are needed for this course. However, it is recommended to take the other course in the series prior to completing this one.
Learning Objective
- Explore ethical concepts, the psychology of moral development, public expectations of CPA responsibilities, and ethical dilemmas.
- Identify sources of ethical guidance, including rules promulgated by the AICPA Code Of Conduct, state boards of accountancy, SEC, Sarbanes-Oxley Act, PCAOB and New York Office of Professions.
- Discover models of ethical analysis and decision making to identify the impact of various approaches to moral reasoning on moral behavior in accounting and business.
- Explore regulations of the New York Office of the Professions Laws, Rules and Regulations.
Last updated/reviewed: July 23, 2025
(37) Reviews
(34 rating)
Quality course from a quality instructor. Coverage was brief but satisfactory.
More content than I was expecting. Went into some detail with how to calculate pricing. I will be taking the two other courses in this mini series.
Great fundamentals course on financial accounting, helped to reinforce the key concepts. Thank you!
This course gave lot of meaningful information regarding ethics related to Accounting Profession.
AI Essentials for CPAs - Exploring Cutting-Edge Technology
Very interesting course! ..................................................................
Great overview of accounting concepts and great practice questions
Great tools for to use for a bookkeeper. Overall good course.
Content and material was very sloppy. Overall the instructor was incredibly knowledgeable, however one of the key concepts of Mgmt Accounting is the usefulness and presentation of information and yet the information presented was poorly presented.
good course on financial statement analysis and will help most practitioners
good course, clear and concise, and meets 2 of the 4 NYS ethics credits requirements
Concise review of journals, ledgers and GL. Good use of examples. The PDFs are extremely helpful as I listened to the recording.
I really appreciate the CPE surrounding IT risks. Hoping to see more about OT risks in the future ... given IT/OT convergence (standards are: 62443, Purdue and cross-reference to NIST). I am an IT/OT Third Party Risk Manager, and my focus is Operations Tech (large manufacturing). Thank you!
The reading material is very helpful and will be good to reference in the future.
Very concise and to the point. I like the instructor's ideas to improve the book's closing timing. It was well-presented and organized.
Very good course. Information was laid out clearly with interesting examples.
The instructor provided very helpful information. He is very clear and easy to follow. The samples are practical.
Concise content and very helpful considering the global business environment and impact of digitalization driving the increase in fraud incidents.
The course was very comprehensive, and contents can be leveraged to help articulate real-world examples.
I did not do well on the exam and it took multiple attempts to pass it. Many topics were not relevant to our practice. She was very thorough however. Just not a very exciting topic.
Basic concepts are explained for beginners and easy to undetstand.
No further explanation, no practical examples. The instructor was basically reading the text on the whole material.
very helpful course!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!
now that I WFH full time because of the pandemic, this was SO helpful!
Excellent text - well organized and easy to follow.
This was both relatable and informative. Definitely worth the time.
The slides provided as a PDF were 90% blank. This makes the PDF useless as a reference guide for the future.
The information is very dry as the presenter pretty much read word for word on the slide deck.
This course is too basic to take as CPE for a CPA. I would also suggest during the instruction to make the notes more formalized if you are going to teach how to prepare a financial statement.
Good insight in personalities and leadership. Excellent explanations of human behavior
This is the only course I have ever done on Illumeo that does not have a continuous playback option. The lack of this option combined with the bifurcation of the slides and the examples into a separate documents makes this course harder to follow that most other courses.
Very informative and detailed. Highly recommended.
Excellent!
Very basic if you're a CPA.
I really enjoyed course. I would like to be able to see the correct answer for exam questions wrong.
Helpful
Great material. Too fast to follow at times.
Lesson Questions and Answers (0 Questions)
INTRODUCTION AND OVERVIEW
RULES, LAWS AND REGULATIONS
- N.Y. Rules and Laws for CPA's 11:26
- N.Y. Rules and Laws for CPA's (Continued) 11:33
- N.Y. State Education Law 8:24
- N.Y. State Education Law (Continued) 8:45
- N.Y. Regulations of the Commissioner of Education 8:13
CONDUCT CASES
- NYSSCPA Rules of Conduct and Conduct Cases 7:48
- Conduct Cases (Continued) 11:10
- Conduct Cases (Continued) 6:29
CONCLUSION
- CONCLUSION 3:41
CONTINUOUS PLAY
SUPPORTING MATERIALS
- Slides: New York State Specific Ethics Course PDF
- New York State Specific Ethics Course Glossary/Index PDF
REVIEW & TEST
- REVIEW QUESTIONS quiz
- FINAL EXAM exam
