This is an ethics course for New York CPAs covering standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. It also presents an approach --the threats and safeguards approach -to coping with ethical dilemmas. Also included are some cases of AICPA ethics violations. Chapter 3 deals specifically with New York State rules on ethics as found in the NYS Law, Rules and Regulations.