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Overview

4.0 Credits
ONLINE

Review 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 applying specific rules and requirements in those frameworks, examine recent business and professional ethics trends. This course is designed for CPAs in all areas of practice and fulfills Florida CPAs' biennial ethics requirements.

Objectives

After completing this course, participants will be able to:

  • 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
  • Competency
  • CPE requirements
  • Disciplinary actions
  • Independence
  • Integrity and objectivity
  • Licensure requirements – individuals and firms
  • Peer Review Practice mobility
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    Designed For

    This course is designed for CPAs in all areas of practice and fulfills the biennial ethics requirements for Florida CPAs.
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