September 17, 2026

Live Webcast

NYSED 4

NYS Regulatory Ethics for Members in Public Practice Webcast

September 17, 2026
Live Webcast
NYSED 4

NYS Regulatory Ethics for Members in Public Practice Webcast

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    Instructor

    Debbie
    Cutler

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    Ms. Debbie Cutler, CPA

    Bio

    Debra A. Cutler, CPA, is a shareholder in the firm of Debra A. Cutler, CPA, P.C., with more than 35 years of experience providing dispute resolution and litigation services, including fraud investigations, forensic accounting, representing CPAs in accounting malpractice litigation, and disciplinary matters before the AICPA and the NYS Office of Professional Discipline.

    Debbie currently serves on the NYCPA Legislative Task Force. Over her career she has also served as chair and a member of the AICPA's Joint Trial Board; chair and a member of the NYCPA Professional Ethics Committee; and a member of the NYCPA Board of Directors, including its Executive Committee and Governance Subcommittee, among other committees.

    She has taught an online business ethics course for Rutgers Business School and is the author and presenter of regulatory ethics courses for the Foundation for Accounting Education. Debbie earned her Bachelor of Science degree in accounting from the University at Buffalo 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 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 and legislation
  • 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 AICPA Code
  • Understand how the profession's rules of conduct are enforced by various bodies

Major Topics

  •  The AICPA ethical standards — the Code of Professional Conduct 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 of the Board of Regents and AICPA Code 
  • Discussion and demonstration of 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

Prerequisites

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.