Ethics: Protecting the Integrity of Florida CPAs (0004980)
4.0 Credits
Member Price $104.00
Non-Member Price $169.00
Overview
This Florida Board of Accountancy-approved ethics course, developed by the Florida Institute of CPAs (FICPA), provides CPAs with a comprehensive understanding of their ethical and professional responsibilities. Designed for CPAs in various professional roles and industries, this course explores ethical principles, regulatory requirements and emerging issues affecting the profession.
Participants will gain insight into the Florida Statutes (Chapters 455 & 473) and Florida Administrative Code (FAC) (61H1), AICPA’s Code of Professional Conduct and general ethical behavior. The course includes discussions on professional integrity, independence, objectivity, conflicts of interest fraud detection and prevention, compliance requirements, and equipping CPAs with the knowledge needed to navigate ethical dilemmas while maintaining public trust.
This course meets the biennial ethics CPE requirement for Florida licensed CPA’s.
Highlights
1. Ethical Principles for Accountants
2. The Ethics Landscape Over Time 3. Regulation of CPAs in Florida 4. Ethics Concerns in Today’s World 5. Independence, Integrity & Objectivity for CPAs 6. Firm Practice Issues 7. Emerging Issues
Prerequisites
Designed For
The course meets the ethics CPE requirement for Florida licensees and provides essential guidance for professionals seeking to uphold the highest ethical standards.
Objectives
Upon completion of this course, participants will be able to:- Apply ethical standards outlined in the AICPA Code of Professional Conduct and Florida Board of Accountancy rules.
- Interpret Florida Statutes (Chapters 455 & 473) and FAC (61H1) related to professional conduct and regulatory compliance.
- Analyze the CPA disciplinary process in Florida, including common violations, enforcement actions and penalties.
- Understand independence, integrity, and objectivity requirements for attest and non-attest services.
- Identify contemporary ethical challenges such as fraud, artificial intelligence (AI) risks, conflicts of interest and regulatory changes.
- Recognize the impact of recent legislation, peer review requirements and compliance standards on CPA practice.
Notice
Leader(s):
Leader Bios
Gary Fracassi, Fracassi & Associates
Gary Fracassi currently owns his own public practice in Orlando and has been at it for a "few" years. He primarily focuses on tax and accounting/controller services for new and emerging small businesses, as well as several non-profit groups. He started his career with a small local firm while still in school. He has worked in small firms, large regional firms, and in industry as controller for a chain of fast-food restaurants, an insurance agency group, and as director of IT for a large employee-benefits administration company.
He has been honored as an FICPA Outstanding Discussion Leader in the area of Ethics and has also taught selected tax and accounting courses. Gary has also been the recipient of several FICPA Chair Service Awards; recognized for his valuable insight, endless volunteerism, and devotion to the profession, the Institute and its members.
Gary is affectionately referred to as #91 by his FICPA family – he was the 91st Chair of the FICPA for the 2018-2019 term. Prior to that he served on and chaired at least 10 committees & task forces, completed all chapter officer roles, served as Regional Representative for Region IV and multiple terms on the Executive Committee, Board of Governors, Council and Board of Directors. In addition to his vast FICPA service history, Gary currently sits on the AICPA Council as a Florida delegate.
Laura Krueger Brock, Retired
Ms Brock specializes in audit and accounting with a focus in nonprofits and governmental organizations as well as forensic accounting and investigations. In addition, she assists with supervision in the field, training, quality review and audit efficiency.
Ms Brock joined Kerkering, Barberio & Co. in 2016. She joined KB from CBIZ-MHM, LLC (formerly Kirkland Russ Murphy & Tapp) where she was a managing director/shareholder. Prior to that, she was a partner with Cherry, Bekaert & Holland and held positions with other accounting firms in Florida.
Practice Areas
• Audit, Advisory, and Assurance
• Forensic Accounting and Litigation Support
Organization Involvement
• American Institute of Certified Public Accountants
• American Woman's Society of Certified Public Accountants
• Archdiocese of Miami/Diocese of Venice/Diocese of St. Petersburg Pension Plan; Board of Trustees; 1993-2009
• Association of Certified Fraud Examiners
• Clearwater Delta Delta Delta Alumnae Association
• Debutante Club of Clearwater
• Florida Institute of Certified Public Accountants
• FICPA's Woman to Watch Award; 2011
• Florida State University College of Business
• Florida Government Finance Officers Association
• Leadership Pinellas; Graduate
• Rotary Club of Clearwater East
• Rotary International District 6950; Past Assistant Governor
• St. Jerome Catholic Church
• USFSP Program of Accountancy Advisory Board
Education
Florida State University
• B.S. in Accounting
Licenses/Certifications
• Florida Certified Public Accountant
• Certified in Financial Forensics
• Certified Fraud Examiner
Paul Brown, Director of Peer Review, Florida Institute of CPAs
Paul Brown joined the FICPA in November 1992 and is the Director of Technical Services for the Florida Institute of CPAs (FICPA). One of Paul's main duties is to serve as the technical reviewer in Florida for the American Institute of Certified Public Accountants (AICPA) Peer Review Program. The program administers approximately 350 reviews annually in Florida and oversees approximately 90 peer reviewers. Paul also assists members in the areas of professional ethics and professional standards. As part of his role in the peer review program Paul has previously been an instructor and author of continuing education programs for the AICPA and FICPA, for which he had received several outstanding discussion leader and author awards. Paul serves on the AICPA's Peer Review Standards Task Force, Technical Reviewers Advisory Task Force to the Peer Review Board and serves as staff liaison to two committees of the FICPA.
Shelly Weir, President & CEO, Florida Institute of CPAs
Shelly Weir is President & Chief Executive Officer of the Florida Institute of CPAs (FICPA), the statewide professional association for Certified Public Accountants (CPAs) in Florida. In this role, Weir serves as Secretary-Treasurer of the FICPA and FICPA Scholarship Foundation and works in partnership with the FICPA Council to develop and execute the Institute's strategic vision. Weir leads a staff of 40 professionals responsible for carrying out the missions of the FICPA and FICPA Scholarship Foundation.
Weir is actively engaged in legislative and advocacy efforts representing the CPA profession at the state and national level, serving as a Trustee for Florida TaxWatch. As a member of the Board of Trustees for the Florida Chamber Foundation, she advocates for the business and tax interests of CPAs. As President & CEO, Weir represents all Florida CPAs with the state's Board of Accountancy and the Department of Business & Professional Regulation. As a member of the CPA Society of Association Executives, she collaborates with other association leaders to address regulatory and legislative agendas affecting CPAs across the nation.
An association executive with nearly 20 years of experience, Shelly has the unique ability to foster excitement, commitment and vision in others to the benefit of the organization and its goals.
Weir began her tenure as President & CEO of FICPA in April 2021. Prior to joining FICPA, she spent 10 years with the American Hotel & Lodging Association (AHLA), where she was most recently the Senior Vice President of Career Development. In this role, she designed and executed programs that delivered career advancement opportunities and competency attainment for professionals in the hotel industry.
Throughout her time at AHLA, Weir represented the hotel industry on multiple task forces with the U.S. Departments of Education and Labor under Presidents Obama and Trump. She was appointed Co-Chair of the Presidential Task Force on Expanding Apprenticeship in the United States from 2017-2018. In 2020, her work was recognized by the White House with the Pledge to America's Worker Presidential Award for outstanding career development.
Weir earned her Bachelor of Arts degree from Florida State University. She resides in Orlando with her husband and two sons and is an avid college sports fan.
Non-Member Price $169.00
Member Price $104.00