Topics covered include: Ethics vs. Morals; The Pueblo Incident; New York Rules and CPA's Ethics; Ethics CPE Regs Unchanged for 2018; New York State and CPA Laws and Rules; Initial License; Rules of the Board of Regents; New York's Professional Misconduct Enforcement System; From the website of the NYSSCPA; Feature Article from the Journal of Accountancy, July 2018; Principles CPAs need to follow in Ethics for Mergers and Acquisitions — Illustrations and Solutions; The Board's Role in Promoting an Ethical Culture; The future and CPAs. Upon completing this course, you should be able to: Recognize ethical reasoning used by accountants; Identify different principles and rules of the AICPA Code of Professional Conduct; Identify independence and objectivity issues; Recognize ethical standards and violations; Recognize conduct deemed unprofessional by the state of New York; Identify rules for work paper retention and reportable events; Recognize rules on ethics for commissions and referral fees, and the competency requirements for attest and compilation services; Differentiate the general requirements to be licensed as a Certified Public Accountant in New York; Recognize which public accountancy services require independence of licensees; Identify pathways to meet CPA education requirements and licensure; Recognize applications required for developing professional skill flowcharts; Describe situations where advertising is deemed appropriate; Identify which department investigates and prosecutes professional misconduct of public accountants; Differentiate applications of accounting skills; Describe professional misconduct; Recognize how board members can promote an ethical organizational culture; Identify how ethical rules & regulations apply to clients; Identify "What are Ethics?" with a historical perspective; Differentiate the New York State requirements to become a Certified Public Accountant (CPA); Recognize ethical requirements of licensed CPAs in New York State; Differentiate ethical requirements of the American Institute of Certified Public Accountants as found in the revised AICPA Code of Professional Conduct