Ethics for FloridaCode: 16-EFL
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Ethics for Florida--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 approach --the threats and safeguards approach –to coping with ethical dilemmas. Also included are some cases of AICPA ethics violations.
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.
After completing this course, you will:
- Define ethics.
- Differentiate between amoral and ethical values.
- List and characterize two systems of ethics.
- Differentiate between legal versus ethical codes
- Discuss ethical reasoning used by accountants.
- Illustrate ethical dilemmas encountered by accountants.
- Differentiate between rulings and principles of the AICPA Code of Professional Conduct
- Briefly describe the six principles and list the eleven rules of the AICPA Code of Professional Conduct
- Outline ethics rulings on independence.
- Resolve ethical dilemmas using the threats and safeguards approach, a conceptual framework.
- List the key features of corporate responsibility law (Sarbanes-Oxley act) that influence auditor independence.
- List consulting services prohibited by the Sarbanes-Oxley (SOX) Act of 2002.
- Explain licensing and disciplinary mechanisms within the profession.
- Outline the Standards for Tax Services.
- Discuss cases of ethical violations.
- Discuss Florida statutes and regulations governing the practice of public accountancy
Florida Ethics Course Number 0019373Presentation Method: Self-Study Category: Regulatory Ethics CPE credit: 4 Hours Program Level: Update Prerequisites: General understanding of ethics for accountants. Advance Preparation: None Exam expiration date: Participants must submit exams for grading within one year from the date of purchase.
For more information regarding refunds, complaints, or cancellation policies, please contact our offices at 817-477-0222.
American CPE, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to NASBA through its website: www.learningmarket.orgNASBA Sponsor number 108096