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Ethics for Florida CPAsCode: 24-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 ethical overview, the AICPA Code of Professional Conduct and the threats and safeguards approach to copingwith 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.
In accordance with Florida Board rules, this course requires a minimum score of 80% on the final exam!
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 0019373
Presentation Method: QAS Self-Study
Category: Regulatory Ethics
CPE credit: 4 Hours
Program Level: Update
Prerequisites: NoneAdvanced Preparation: None