Overview

Professional conduct and ethical behavior are really the backbone of the entire accounting and auditing profession. These components form the foundation upon which our creditability with the general public is built, without which, there is no profession. Whether you are a practitioner in public accounting or business and industry, you must always act in accordance with the requirements that define professional conduct and ethical behavior. This course is approved by the New Jersey State Board of Accountancy (Board) and fulfills the requirement that each applicant for triennial license renewal shall complete, during the preceding triennial period, a four credit hours course on New Jersey law and ethics approved by the Board applicable to the practice of public accountancy. This course specifically covers the Accountancy Act of 1997; Rules of the New Jersey State Board of Accountancy, including the rules of professional conduct; the Uniform Enforcement Act; and the Uniform Regulations of the Division of Consumer Affairs. The primary objective of the course is to contribute directly to the maintenance of your professional competence as a licensed New Jersey CPA.

Major Topics:

• The Accountancy Act of 1997 and the Rules and Regulations of the New Jersey Board of Accountancy
• Other New Jersey professional standards and responsibilities for the practice of public accounting
• The AICPA Code of Professional Conduct

Learning Objectives

• Fulfil the New Jersey Board of Accountancy requirement that each applicant for triennial license renewal shall complete, during the preceding triennial period, a four credit course on New Jersey law and ethics approved by the Board pursuant to N.J.A.C.13:29-6.6(c)
• Understand the New Jersey professional standards and responsibilities for the practice of public accounting found in the following: 
  i)   The Accountancy Act of 1997, N.J.S.A.45:2B-42 et seq.;
  ii) The rules of the New Jersey State Board of Accountancy, N.J.A.C.13:29, specifically including, but not limited to, the rules of professional conduct set forth in N.J.A.C.13:29-3;
  iii) The Uniform Enforcement Act, N.J.S.A.45:1-7.1, 7.2, 7.3 and 18 et seq.; and
  iv) The uniform regulations of the Division of Consumer Affairs, N.J.A.C.13:45C;
• Review the AICPA Code of Professional Ethics

Designed for:

All New Jersey CPAs engaged in the practice of public accounting

Prerequisite:

None

Advanced Preparation:

None