October 22, 2024

Live Webcast

NYSED 2

FAE's Ethics Update - Buffalo / Manhattan-Bronx / Syracuse Chapters

October 22, 2024
Live Webcast
NYSED 2

FAE's Ethics Update - Buffalo / Manhattan-Bronx / Syracuse Chapters

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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 qualifies for two hour of the four hour ethics CPE requirement every three years and is approved by the New York State Board of Public Accountancy. The course gives you a basic understanding of the fundamental concepts underlying your ethical responsibilities and increases your awareness of AICPA ethical standards and NYS regulations. The course focuses on NYS Education Law, Rules of the Board of Regents, and Regulations of the Commissioner of Education, but also addresses the Code of Professional Conduct (“Code”) of the American Institute of Certified Public Accountants (AICPA) 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

  • 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

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.