This is an ethics course designed for Florida 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 ethical overview, the AICPA Code of Professional Conduct and the threats and safeguards approach to coping with ethical dilemmas.
Chapter 3 covers Florida Ethics, including a review of key sections within Chapter 61H1: Administrative Code, Chapter 473: Regulation of Professions and Occupations – Public Accountancy, and Chapter 455: Business and Professional Regulation: General Provisions.
** The Florida Board of Accountancy mandates a minimum grade of eighty percent (80%) in order to successfully complete this course. **
Course Publication Date:
May 18, 2023
This course is available with
NO ADDITIONAL FEE if you have an active
all access membership or
ethics membership or can be purchased for
$49.00!
Author: | Delta CPE |
Course No: | ETH-FL-4143 |
Recommended CPE: | 4.00 |
Delivery Method: | QAS Self Study |
Level of Knowledge: | Overview |
Prerequisites: | None |
Advanced Preparation: | None |
Recommended Field of Study: | Regulatory Ethics
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Learning Objectives
- 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 Florida Administrative Codes for the Public Accounting profession, including key sections from within Chapter 61H1-19 thru 39 Board of Accountancy Rules.
- Identify key sections of the Florida Statutes, including Chapter 455 Business and Professional Regulation: General Provisions, and Chapter 473, Regulation of Professions and Occupations - Public Accountancy.