Ethics for Florida CPAs
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.
Course Information
Course No. EFL04
Format: Online pdf (113 pages). Printed book available.
Prerequisites: None
Advance Preparation:None
Level: Overview
CPE Credit: 4 hrs.
Field of Study: Regulatory Ethics
Course expiration: You have one year from date of purchase to complete the course.
Course Revision Date: March 2023 (Course expiration date June 30, 2025)
Objectives
After completing this course, you should be able to:
- 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.
Course Contents:
Chapter 1: Ethics and Ethical Behavior
Learning Objectives 1The Concept of Ethics
Reasoning and Dilemmas
Chapter 2: AICPA Code of Professional Conduct 11
Core Principles
Ethical Decision-Making Framework
Ethical Rules of Conduct
1.100 – Integrity and Objectivity Rule
1.200 – Independence Rule
1.300 – General Standards
1.400 – Acts Discreditable
1.510 – Contingent Fees
1.520 – Commissions and Referral Fees
1.600 – Advertising and Other Forms of Solicitation
1.700 – Confidential Client Information Rule
1.800 – Form of Organization and Name Rule
Case Studies of AICPA Ethics Violations
Chapter 3: Florida Ethics
61H1 – Board of Accountancy Rules
Florida 473: Regulation of Professions and Occupations – Public Accountancy
Disciplinary Proceedings – Chapter 455 and Chapter 473
AICPA Ethics FAQ
AICPA Practice Aid
I liked that it was simple and easy to navigate, I didn't like that it didn't transparently tell me this would be reasonable for my Florida Ethics course requirement.