Ethics: Protecting the Integrity of Florida CPAs (4980)

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Overview

4.0 Credits
ONLINE

It is essential for CPAs to have an understanding of the ethical problems and principles that impact their daily interactions with clients, employers, and regulatory authorities.  This informative and lively course is delivered through an interactive discussion with our panel of experts.  This course reviews the frameworks provided in the Florida Statutes, the Rules of the Florida Board of Accountancy, and the AICPA Code of Professional Conduct that determine the expectations for your behavior as a Florida CPA.  In addition to focusing on the application of specific rules and requirements in those frameworks, the course will also examine recent trends in business and professional ethics.  This course is designed for CPAs in all areas of practice and fulfills the biennial ethics requirements for Florida CPAs.

Objectives

  • Describe how codes of conduct, professional responsibilities, and core values of the profession issued by various organizations impact the practice of accounting.
  • Identify how Florida Statutes 455 and 473 and Florida Administrative Code 61H1 provide guidance for ethical practice.
  • Identify how newly revised/ proposed interpretations, rulings, and legislation affect Florida licensees.
  • Recognize practice and compliance issues such as independence that affect ethical conduct.

Major Topics

  • AICPA Code of Professional Conduct
  • Business ethics
  • Chapters 455 and 473, F.S.
  • 61H1 F.A.C.
  • Common violations of Florida laws and rules
  • Client record retention
  • CPE requirements
  • Disciplinary actions
  • Fraud
  • Independence
  • Integrity and objectivity
  • Licensure requirements – individuals and firms 
  • Peer Review 
  • Practice mobility
  • Professional competency

Designed For

This course is designed meet the requirements for continuing professional education in Ethics for Florida licensees

Prerequisite

None

Advanced Preparation

None